profitability of Russian enterprises in the region of Omsk. Based on the finalyearly reports of the enterprises it is shown, that in … this article only the gross profit, or the profitability of the grossprofit are discussed. For the year 2000, the average … profitability of the gross profit of the examinedenterprises amounted to 2,0 %. The profitability on the basis of the profit before …

This article uses accounting concepts to assist the field of strategicmanagement in its search for a theory of value …, competitive advantage andsuperior profitability. Specifically, it argues that the resource-based view ofthe firm requires a labour … theory of value creation. Using the circuit ofcapital as an organizing framework this article integrates RBV and Marx …

Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic accounting measurement practice … techniques to such an analysis. This thesis, therefore, moves to extend the basic theory that has already been developed …

analysis of production under uncertainty. Interest in the foundations of the theory of choice under uncertainty was stimulated … by applications of expected utility theory such as the Sandmo model of production under uncertainty. This interest led to … the development of generalized models including rank-dependent expected utility theory. In turn, the development of …

The paper describes three analyses to examine differences in construction company POT profitability between (1 …) different financial years, and (2) different sizes of companies. In the first analysis, the aggregated profitability of a sample …. The size (turnover) of companies however was significantly positive correlated with profitability. The second analysis …

firms which grow without first securing high levels of profitability tend to be less successful compared to firms that first … secure high profitability at low growth. Empirical tests using two large, longitudinal data sets confirm that the profitable … low growth firms are both more likely to reach the desirable state of high growth and high profitability and have a …