EBITDA calculation in Profit and Loss income statement

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Hello everyone,

Im from Serbia and I recently started forking for one big Serbian company as Budget data analyst. We are production company.

I would be grateful if someone would explain to me methods, principles and procedures in making Profit and Loss income statemet, to be more precise EBITDA calculation philosophy.

Problem is that we want to make this statement without inventory value in operating income and their expenses in operating costs as it is practise here. So only income frome sold goods and costs of goods sold.

Anothe problem is the nature of production. Goods are produced in second half of one year and are sold in first half of next year.

Can anyone recomend good litterature or explanation.

Thx!
 

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