The Role of Taxing Financial-Economic Performance on Companies in the Pharmaceutical Sector

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics

Mihaela Cristina ONICA¹ 

[1] Dunarea de Jos University of Galati, Romania;

关键词: depreciation;    financial position;    influence of taxation;    pharmaceutical industry;    taxes and fees;   

DOI  :  10.35219/eai1584040987

来源: DOAJ

【 摘 要 】

In order to determine the impact taxation has on the financial-economic performances, we must strongly consider the determination relations of the financial performance indexes based on the profit and loss account. Aiming at appreciating the alternative of the commercial policy promoted by the company, it is mandatory to decompose the produced commercial margin or to emphasize it on fields of activity, as the margin variation also depends on the rotation of stocks. The lowering of the commercial margin must be balanced through an increase in the sales, which leads to the reorientation of the commercial policy.

【 授权许可】

Unknown