PERFORMANTELE ÎNTREPRINDERII ÎN TERMENI DE SOLDURI
                   INTERMEDIARE DE GESTIUNE /
     ENTERPRISE’S PERFORMANCE MEASURED BY INTERMEDIARY
                  BALANCE OF ADMINISTRATION

Asist. univ. drd. Olaru Gabriela-Daniela, Universitatea „George Bacovia” Bacau,
olarugabrieladaniela@yahoo.com

Abstract:
The structure of the profit and loss account in the three types of activities allows the emission of
some potential money accumulation balances, meant to fulfill a certain remuneration function of
production factors and a function of financing the future activity, called management
intermediary balance. Achieving this objective means treating the profit and loss account in
advance in order to emphasize the way of functioning and the return of the enterprise as a
commercial margin, production of financial year, added value, gross working surplus, the results
of the exploitation, the current and the net result of the financial year.

Keywords: profit and loss account, commercial margin, production of financial year, added
value, gross working surplus, the results of the exploitation, the current result, the net result

JEL codes: G32, M41