ORGANIZATION PROFIT: PROBLEM QUESTIONS OF FORMATION AND USE
Nowadays the significance of a “profit” figure (as a main characteristic, defining the effectiveness of commercial organizations), considerably declined. The current article is about the examination of the reasons of such a condition and identification of its change possibilities. In particular, the author suggests to proceed to the method of reflection the profit from “shipping work” realization (the only method for the aims of accounting) and to refuse the hands-on experience of the regulation of expenditure size for social need; these social needs can be accredited to the accounting of unrealized profit and expenses, from the cover for losses (according to legislative norms) from the write-off of the objects of fixed assets at the expense of additional fund, from the necessity of net gains identification in the capacity of financial source of capital investments, given to the workers of loans etc.