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  2. Reconciliation (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reconciliation_(Accounting)

    Reconciliation in accounting is not only important for businesses, but may also be convenient for households and individuals. It is prudent to reconcile credit card accounts and checkbooks on a regular basis, for example. This is done by comparing debit card receipts or check copies with a person's bank statements. Benefits of reconciling:

  3. Earnings before interest and taxes - Wikipedia

    en.wikipedia.org/wiki/Earnings_before_interest...

    A professional investor contemplating a change to the capital structure of a firm (e.g., through a leveraged buyout) first evaluates a firm's fundamental earnings potential (reflected by earnings before interest, taxes, depreciation and amortization and EBIT), and then determines the optimal use of debt versus equity (equity value).

  4. Profit model - Wikipedia

    en.wikipedia.org/wiki/Profit_model

    The profit model is the linear, deterministic algebraic model used implicitly by most cost accountants. Starting with, profit equals sales minus costs, it provides a structure for modeling cost elements such as materials, losses, multi-products, learning, depreciation etc. It provides a mutable conceptual base for spreadsheet modelers.

  5. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Sankey Diagram - Income Statement (by Adrián Chiogna) An income statement or profit and loss account [1] (also referred to as a profit and loss statement (P&L), statement of profit or loss, revenue statement, statement of financial performance, earnings statement, statement of earnings, operating statement, or statement of operations) [2] is one of the financial statements of a company and ...

  6. Profit maximization - Wikipedia

    en.wikipedia.org/wiki/Profit_maximization

    Profit maximization using the total revenue and total cost curves of a perfect competitor. To obtain the profit maximizing output quantity, we start by recognizing that profit is equal to total revenue minus total cost (). Given a table of costs and revenues at each quantity, we can either compute equations or plot the data directly on a graph.

  7. Hollywood accounting - Wikipedia

    en.wikipedia.org/wiki/Hollywood_accounting

    This practice reduces the likelihood of a project showing a profit, as a production company will claim a portion of the reported box-office revenue was diverted directly to gross point participants. The studios rarely agree to gross participation, generally only when the person has considerable leverage, such as an A-list star, producer, or ...

  8. Base erosion and profit shifting - Wikipedia

    en.wikipedia.org/wiki/Base_erosion_and_profit...

    Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as ...

  9. Disintermediation - Wikipedia

    en.wikipedia.org/wiki/Disintermediation

    This approach allowed Tesla to raise auto gross profit by about 34%. This strategy also allows Tesla to control more of its customers' experience and build online community. [ 6 ] Following Tesla's success, two other automotive brands, Audi and General Motors , decided to start trials of direct sales in 2012 and 2013 respectively.