Abstract:

The structure of profit and loss account of the three types of activities releases some potential money storage balances, designed to accomplish a certain remuneration of financing and producing factors for the prospective activity, named intermediate management balances (SIG). To accomplish this objective, one may presume a preliminary draft of profit and loss account in order to highlight: the way the unit functions and it is profitable as commercial margin, accounting period production, added value, gross operating surplus, operating result, current result and gross result of the period production (the exercise).