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Scientific paper ID 1182 : 2015/3
![]() PROFIT – FINANCIAL LEVERAGE FOR DEVELOPMENT OF ENTERPRISES IN TRANSPORT SECTOR
Magdalena Petrova-Kirova Each corporation is created to operate for uncertain period of time. Accomplishing its activity, the company’s main objective is to achieve profit at the end of the reporting year. How to be distributed this profit is a decisionof the general assembly of the enterprise. Each corporation adopts its own distribution model. The current paper presents such models which are applied in accordance with the purposes, strategies and dividend policy of stock companies in this regard, the profit is presented both as a financial source for transport companies and motivation for top management in achieving successful business.
Печалба разпределение дивидентимодели за разпределениеprofit distribution dividends distribution modelsMagdalena Petrova-Kirova BIBLIOGRAPHY [1] Fedotova M.A., V.M. Radionova. Finansovayaustoychivost predpriyatiya v usloviyah inflatsii, Perspektiva, 1995 ( [1] Федотова М.А., В.М. Радионова. Финансоваяустойчивость предприятия в условиях инфлации, Перспектива, 1995 ) [2] BocharovV.,Finansovyy analizl, Ucheb.posobie – SPb, Piter, 2004 ( [2] БочаровВ.,Финансовый анализl, Учеб.пособие – СПб, Питер, 2004 ) [3] BurdinL., Yosifova D., Rupska T., Finansovo schetovodstvo, VTU „Todor Kableshkov”, Sofiya, 2011 ( [3] БурдинЛ., Йосифова Д., Рупска Т., Финансово счетоводство, ВТУ „Тодор Каблешков”, София, 2011 ) [4] Zahariev P., Schetovodstvo na kapitalovite druzhestva chast I, IK„Gea-print”, Varna 2008 ( [4] Захариев П., Счетоводство на капиталовите дружества част I, ИК„Геа-принт”, Варна 2008 ) [5] [5] Pavlova S., Schetovodni standarti – prilozhenie, Martilen, Sofiya, 2011 ( [5] Павлова С., Счетоводни стандарти – приложение, Мартилен, София, 2011 ) [6] Savova K.,Vaysilova Em.,Osnovi na schetovodstvoto,VTU „Todor Kableshkov”,Sofiya, 2014 ( [6] Савова К.,Вайсилова Ем.,Основи на счетоводството,ВТУ „Тодор Каблешков”,София, 2014 ) [7] Petrov G., Osnovi na finansite na firmata, IK „Trud i pravo”, Sofiya, 1996 ( [7] Петров Г., Основи на финансите на фирмата, ИК „Труд и право”, София, 1996 ) [8] Targovski zakon, http://www.vks.bg/vks_p04_05.htm ( [8] Търговски закон, http://www.vks.bg/vks_p04_05.htm ) |