current operating profit

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• current-cost operating profit — Using current cost accounting, the amount remaining after the cost of sales adjustment, depreciation adjustment, and working capital adjustment have been made to the conventional accounting profit …   Accounting dictionary

• profit — total revenue less total expenses for a period of time calculated in accordance with generally accepted accounting principles. Glossary of Business Terms Revenue minus cost. The amount one makes on a transaction. Bloomberg Financial Dictionary *… …   Financial and business terms

• 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 the balancing item of the Generation of Income Account in the UNSNA. It may… …   Wikipedia

• Operating model — is a term that is used in many contexts. An operating model is the abstract representation of how an organization operates across process, organization, technology domains in order to deliver value defined by the organization in scope. Any… …   Wikipedia

• current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… …   Accounting dictionary

• current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… …   Big dictionary of business and management

• Profit (economics) — In economics, the term profit has two related but distinct meanings. Normal profit represents the total opportunity costs (both explicit and implicit) of a venture to an entrepreneur or investor, whilst economic profit (also abnormal, pure,… …   Wikipedia

• Profit impact of marketing strategy — The Profit Impact of Market Strategy (PIMS) database yields solid evidence in support of both common sense and counter intuitive principles for gaining and sustaining competitive advantage : Tom Peters and Nancy Austin. It was developed with the… …   Wikipedia

• Operating room management — An operating theatre (gynecological hospital of Medical University of Silesia in Bytom) Operating room management is the science of how to run an Operating Room Suite. Operational operating room management focuses on maximizing operational… …   Wikipedia

• Mobile operating system — A mobile operating system, also known as a mobile OS, mobile software platform or a handheld operating system, is the operating system that controls a mobile device or information appliance similar in principle to an operating system such as… …   Wikipedia

• Tendency of the rate of profit to fall — The tendency of the rate of profit to fall (TRPF) is a hypothesis in economics and political economy, most famously expounded by Karl Marx in chapter 13 of Das Kapital Vol. 3. It was generally accepted in the 19th century. Economists as diverse… …   Wikipedia