haszonnyilvántartás
Haszonnyilvántartás, also known as profit and loss accounting, is a financial statement that summarizes the financial performance of a business over a specific period, typically a month, quarter, or year. It is a crucial tool for businesses to assess their profitability and make informed decisions. The statement is prepared by comparing the total revenue generated by the business with the total expenses incurred during the period.
The haszonnyilvántartás typically includes several key components:
1. Revenue: This is the total income generated from the sale of goods or services. It is
2. Cost of Goods Sold (COGS): This is the direct cost of producing the goods sold by
3. Gross Profit: This is the difference between revenue and COGS. It represents the profit made from
4. Operating Expenses: These are the costs incurred to run the business, such as salaries, rent, utilities,
5. Operating Profit: This is the profit made from the business's core operations. It is the second
6. Net Profit: This is the final profit after all expenses, including taxes and interest, have been
The haszonnyilvántartás is used by businesses to evaluate their financial performance, identify areas for improvement, and