Definicyjne i metodyczne problemy rentowności
Definitional and Methodical Problems of Profitability

Summary/Abstract: One of the overarching goals of running a business in a market economy, beyond mere survival of the company, is to multiply the wealth (capital) of the company’s owners. The primary measure of whether that goal is achieved is profitability, a term which is understood in a variety of ways in the literature. Many authors erroneously equate the profitability of a company with a profit. The purpose of this paper is to clarify the meaning of the term “profitability” and indicate the practical problems associated with measuring it.

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