Income Statement

The calculation frames used in the Profitability Bookkeeping are based on the recommendations of The Committee for Corporate Analysis (Yritystutkimusneuvottelukunta). In the Profitability Bookkeeping the individual items of income and expenditure of the enterprises will be focused according to the accrual basis as the revenues and costs for that year when the production has been accomplished. This way the variations of crop yields and variations in output are reflected directly in the annual indicators and key figures.

ADJUSTED INCOME STATEMENT

+ Revenues
+ Subsidies
= TURNOVER
+ increasing of stock and livestock
– decreasing of stock and livestock
+ for other use
+ other revenues of agriculture and horticulture
= GROSS RETURN TOTAL
– variable costs
– fixed costs
– wages claim
= OPERATING MARGIN
– depreciations
= GROSS RETURN
+ financial yields
– interest paid
= NET RESULT
– interest claim
= ENTREPRENEURIAL PROFIT