«EBITDA» – EFFICIENCY INDEX OF PRODUCTION AND ECONOMIC ACTIVITY OF THE ENTERPRISE
Abstract and keywords
Abstract (English):
The article discusses the possibility and advisability of including in the evaluation criteria of efficiency of business entities Russian figure «EBIDTA» in accordance with International Financial Reporting Standards.

Keywords:
gross profit, profit on sales, profit before tax, net profit, EBIDTA
References

1. Avrashkov, L.Ya. Formirovanie normativov rentabel´nosti dlya otsenki finansovo-ekonomicheskogo sostoyaniya predpriyatiya / L.Ya. Avrashkov, A.V. Grafov. AUDITOR. - 2011. - № 2.

2. Grafova, G.F. K voprosu o formirovanii normativnoy bazy dlya otsenki finansovo-ekonomicheskogo sostoyaniya predpriyatiya / G.F. Grafova, L.Ya. Avrashkov. AUDITOR. - 2012. - № 11.

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