SCENE OF INTERMEDIATE MANAGEMENT BALANCES FOR COMPANIES IN THE FIELD OF TRADE.

The structure of profit and loss account for the three types of activities allows to release some balances of potential monetary accumulation designed to accomplish a certain payment function for production factor and funding the future activity, called intermediate management balances (IMB). To achieve this goal it is required to analyse previously the profit and loss account to highlight: the workings and the enterprise profitability as commercial margin, production of year, added value, gross operating surplus, a result of operating, current result and net result for the year. The company considered into the analysis is S. C. GENERAL AGROCOM SERVICE S.R.L., and through the used calculation are underlined strategies and policies that the enterprise management should adopt to improve the year result. [ABSTRACT FROM AUTHOR]