Open AccessBedryfs - En bestuurs rekeningkundige winsbepaling 1
Author(s) -
T. Eloff
Publication year - 1986
Publication title -
koers
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.166
H-Index - 5
eISSN - 2304-8557
pISSN - 0023-270X
DOI - 10.4102/koers.v51i4.945
Subject(s) - accounting , profit (economics) , management , business , economics , neoclassical economics
This article, originally an inaugural lecture in the Departement of In dustrial and Managerial Accountancy, deals with the determination of profit. The article contains a brief survey of the discipline of Industrial and Managerial Accountancy, the determination of profit in accordance with the relevant industrial and managerial accountancy techniques, and subsequently with a consideration of the practices followed in the de partment concerned. The article culminates in a projection of future demands, seen within the framework of a Christian world view