I cicli economici e finanziari in corso al termine del periodo amministrativo nella determinazione del reddito d'esercizio e del capitale di funzionamento

[Autom. eng. transl.] While the verification of the monetary and financial equilibrium is carried out at the same time as the management takes place, the control of the economic dynamics can conveniently be carried out only at relevant time intervals, during which one or more complete operating cycles have been realized, such as to make the calculation of the flows of wealth generated. This contribution presents an in-depth analysis of the assessment and construction processes of the financial statements, related to the need to separate and estimate the values originating from operations and processes in progress during the period considered for the purposes of preparing the summary documents.