Global Journal of Management and Business Research, C: Finance, Volume 22 Issue 5

Charactetistic Charactetistic Revenue Cost of Sale Gross Profit (Administrative Costs) (Commercial Costs) (Research and Dev. Costs) (Overhead cost) Gross operating Profit (GOP) Non Characteristic Revnue from asset non charactetistic Management (costs from asset non charactetistic Management) Revenue form Financial management Operating Profit (financial management costs) revenues from non-characteristic activities by definition (rCost from non-characteristics activities by definition) Ante tax Profit (Tax)) Net Profit a) Characteristic 1. Characteristic Revenue: Sales Revenue 2. Cost of sale: The cost of sale, or production of the product sold, identifies all production costs incurred by the enterprise in carrying out its core business. To make a complete analysis, it is necessary to locate a sub-aggregate, the cost of the finished product, which identifies the cost incurred to finish the object of production. This cost does not include inventories of finished goods and merchandise, just as it should not include any purchases of goods in the above aggregate. In summary terms, the cost of sale can be summarised as follows: Consumption of raw materials Consumption of ancillary materials Consumption of semi-finished goods Production depreciation Productive wages Production severance pay Other industrial costs 30 Global Journal of Management and Business Research Volume XXII Issue V Version I Year 2022 ( ) C © 2022 Global Journals Does the Formal Structure of the Cash Flow Statement have an Impact on the Understanding of the Data Contained in the Report Explaining the Company's Financial Dynamics? Reclassification Scheme Profit and Loss/Budget Implemented As Part of an Integrated Information System