期刊名称：Zeszyt Naukowy Wyższej Szkoły Zarządzania i Bankowości w Krakowie
印刷版ISSN：1897-659X
电子版ISSN：2300-6285
出版年度：2014
期号：34
页码：1-22
语种：English
出版社：Wyższa Szkoła Zarządzania i Bankowości w Krakowie
摘要：The aim of the article is to present the role of net profit as the target of a business company operations against the background of contemporary theories of company. The article also shows the significance of the profit distribution policy that is directed at shareholders and potential investors (the dividend payout) and the strategic development of an entity (the increase of the company value for shareholders). That issue was illustrated by the analysis of the Firma Oponiarska Dębica S.A stock exchange company. The authors investigated the period of 2005-2013 in order to be able to observe company capacity to generate net profit and the policy of profit distribution in the time of the economic crisis that started in 2007.
