Intermediate Balances of management
See also: SIG
The intermediate balance of management (SIG) is one of the intermediate elements of the Income statement used to appreciate the performances of the companies in a finer way and to be able to compare the companies the ones with the others.
The following image gives an outline of various intermediate balances of management and their commonly allowed method of calculating. Of course, the proportions of each station are specific to each Entreprise, in the same way the method of calculating of these various intermediate balances of management (in particular the gross margin and the added-value) can also vary from a company with another, with an aim of making the end result most relevant and revealing possible according to the trade of the company.
Table of the Intermediate Balances of Management (SIG)
See too
Related articles
- Gross profit
- Result running
- Turnover
- rough Surplus of exploitation
- Added-value
- Gross margin
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