CAPITAL AND PROFIT AS CONCEPTS AND INDICATORS: ORIGIN, ECONOMIC SENSE, ROLE IN MANAGEMENT
The capital and profit - key concepts of accounting department, economy and finance. And also - the most important indicators of financial statements centuries used for an assessment of a financial condition of the organization and quality of its management. But economically substantially to define these concepts to economists, or financiers, nor accountants didn’t manage. In article an attempts of the consecutive solution of this problem is made, having begun with its sources and having finished the formulation of definitions of capital and profit and their role in account department, economy and management of the commercial organization in a language clear to any competent person. In his former works one of authors achieved these objectives in two complementary ways: logical and historical. The logical form of a statement is mathematically evidential and more convincing, but demands good knowledge of technology of accounting. Therefore in the article focused on managers, financiers, economists and other users of accounting reports it is decided to be limited only to a historical form of justification.