Koncepcje zysku w retrospektywnym ujęciu Mejera Lichtensztejna
Streszczenie
This paper is devoted to the presentation of the theory of profit developed in the interwar
period by M. Lichtensztejn. He systematized theories of profit in terms of historical and emitted:
1) „Theories natural” – that does not take into account the dynamic nature of the profit. They
combine business profits with static elements of the social income such as wages and rent, or give
the dynamic elements (eg. risk) static by applying to them the rights of static (eg. the law of
supply-demand);
2) „Theories consciously dynamic”, based on the assumption that justification of the different
types of social income is found in the functions performed by the enterprise. They are trying to
explain profit businesses in conjunction with the role, importance and functions of the company
and treat the entrepreneur through the prism of the basic functions and additional;
3) „Theories of dynamic in the development” – deal with profits as a dynamic, which is
a development of „theories consciously dynamic”.
M. Lichtensztejn doctoral dissertation, in an attempt to structure the economic concept of
profit – in the author's opinion – deserves to be taken into account in the history of science in
accounting.
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