Koncepcje zysku w retrospektywnym ujęciu Mejera Lichtensztejna

Abstract

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.