Abstract

MUSSI, Emiliano Andrés. Methodological Notes for Calculating the Profit Rate of an Individual Industrial Capital in Argentina Using Annual Reports and Accounting Balance Sheets. Econ: teor. práct [online]. 2019, n.51, pp.201-232.  Epub Oct 29, 2019. ISSN 2448-7481.  https://doi.org/10.24275/etypuam/ne/512019/mussi.

This paper aims to present a methodology for calculating the rate of profit of an individual industrial capital using annual reports and accounting balance sheets from companies and developments presented by Marx. Despite the importance of the estimation of the rate of profit as an indicator of capital appreciation capacity, few studies have advanced in the study of the specific problems in calculating it. In general they take the margins as a measure of profitability, leaving aside the advanced capital to be valued.

Given our objective, the first section of the paper is aimed at qualitatively defining our object of study. Then we proceed with a bibliographic review of the subject being studied from the early 19th century until today. Finally, we develop a methodology that considers the reestimation of fixed constant capital to be valued, as well as earnings obtained to determine the rate of profit of the individual capital.

Keywords : Profit rate; individual capital; capital stock; profitability; Argentina.

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