Problems of Forming the System of Comparable Indicators of Profitability of Enterprises of OECD Member Countries and Ukraine

Tatyana Chaika

Problems of Forming the System of Comparable Indicators of Profitability of Enterprises of OECD Member Countries and Ukraine

Číslo: 4/2018
Periodikum: Path of Science
DOI: 10.22178/pos.33-9

Klíčová slova: Return on Total Costs (ROTC); operating profitability; margin; markup; Berry coefficient (Berry Ratio); gross profit margin

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Anotace: The purpose of the article is to study the degree of coherence of the methods of calculating the operating profitability coefficients in the OECD countries and in Ukraine; the development of practical recommendations for the development of the system of indicators of operational profitability, suitable for comparative analysis at the international level (taking into account the specifics of domestic and international accounting practices).Zobrazit více »