Język Polski
English
Published
:
2010-06-30
Identification and Method of the Opinion Touristic Enterprise on the Ground Financial Statement. Cz. 2, Identification and the Preliminary Analysis of Profit and Loss Account
Sylwia Bronowicka-Biesiada
Stanisław Bronowicki
Abstract
The article identifies Profit and loss account in detail and method of the opinion of the financial situation of the touristic enterprises trade. Profit and loss account characterizes the large and very useful informative base in the range of revenues, costs and achieved financial results. This is the point of the exit to detailed analytic investigations, particularly profitability and economic activity. It allows to the opinion of the pertinence of the financial position of the touristic enterprise and establish the basis of the financial plan. The preliminary analysis of the Profit and loss account allows to the rating of revenues and costs and the financial result. It makes up the deep source of information not only for the owners of the touristic enterprise, but also for his surroundings: banks, contactors and customers.(original abstract)Keywords:
Tourist enterprises, Financial statements, Profit and loss statement, Financial situationMost read articles by the same author(s)
- Stanisław Bronowicki, The Methods of the Financial Analysis Used in Touristic Enterprises , Studia Periegetica: Vol. 3 (2009)
- Sylwia Bronowicka-Biesiada, Stanisław Bronowicki, The Way of the Opinion Touristic Enterprise on the Basis of Financial Statement. Part 1, The Preliminary Analysis of the Balance , Studia Periegetica: Vol. 3 (2009)
- Mateusz Rogowski, Stanisław Bronowicki, Marta Machnicka, Tourist Attractiveness of Geosites in the Karkonosze Geopark , Studia Periegetica: Vol. 10 No. 2 (2013)
- Sylwia Biesiada, Stanisław Bronowicki, Method of Evaluation of Tourist Enterprise on the Basis of the Financial Statement. Part 3, Identification and Preliminary Analysis of Cash Flow , Studia Periegetica: Vol. 5 (2010)
- Stanisław Bronowicki, Małgorzata Krych, Significance of the Wielkopolska Windmill Trail in the Protection of Cultural Heritage , Studia Periegetica: Vol. 10 No. 2 (2013)
- Stanisław Bronowicki, Małgorzata Krych, The Level of Interest in the Wielkopolska Windmill Trail and Its Development Forecast , Studia Periegetica: Vol. 12 No. 2 (2014)
Details
References
Statistics
Authors
Citation rules
Bronowicka-Biesiada, S., & Bronowicki, S. (2010). Identification and Method of the Opinion Touristic Enterprise on the Ground Financial Statement. Cz. 2, Identification and the Preliminary Analysis of Profit and Loss Account. Studia Periegetica, 4, 241–256. Retrieved from https://journals.wsb.poznan.pl/index.php/sp/article/view/271
Licence
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.