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Operating Surplus
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High Quality Content by WIKIPEDIA articles! Operating surplus is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is also used in macro-economics as a proxy for total pre-tax profit income. It consists of that portion of "factor income" which is gross profit generated by domestic production of new output. Operating surplus is a component of value added and [GDP], and in national accounts it is sometimes referred to as "mixed income" although most of it will normally consist of gross profit income. In principle, it includes the (separately itemised) increase in the value of output inventories held, with or without a valuation adjustment reflecting average prices during the accounting period.
Weitere Informationen
- Allgemeine Informationen
- GTIN 09786130487003
- Editor Lambert M. Surhone, Miriam T. Timpledon, Susan F. Marseken
- EAN 9786130487003
- Format Fachbuch
- Titel Operating Surplus
- Herausgeber Betascript Publishing
- Anzahl Seiten 92
- Genre Wirtschaft
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