Annals of the University of Craiova - Agriculture, Montanology, Cadastre Series
Abstract
The results translate into real business activity created and services provided. They are designed to meet consumption needs in society.These results, subject to the existence market reach consumers through the sale and purchase, so through their expression monetary funds. Therefore, the results of the company have, on the one hand a physical expression, on the other hand, a monetary expression. Physical expression is done through natural-physical units used to measure the quantity of goods produced by the enterprise. These units vary depending on the specific physical goods produced (meters, liters, pairs etc.). And measurement units used in natural-conventional, in cases when there are goods of the same type but with different characteristics. Expression of cash (money) is undertaking more comprehensive results. Thus, the overall results may be expressed through turnover, the final results on the indicator value added tax results through net profit