• Summary
  • Contents

The SAGE Key Concepts series provides students with accessible and authoritative knowledge of the essential topics in a variety of disciplines. Cross-referenced throughout, the format encourages critical evaluation through understanding. Written by experienced and respected academics, the books are indispensable study aids and guides to comprehension.

Key Concepts in Public Relations:

  • Provides a comprehensive, easy-to-use overview to the field
  • Covers over 150 central concepts in PR
  • Paves the way for students to tackle primary texts
  • Grounds students in both practice and theory
  • Takes it further with recommended reading
Bottom Line
Bottom line

Also described as net income, the bottom line is a financial performance measure and is equal to the income that a firm has after subtracting costs and expenses from the total revenue. Expenses will typically include tax expense. For a retail firm, subtracted costs may be the cost of goods sold, sales discounts, and sales returns and allowances. For a product company advertising, manufacturing, and design and development costs are included.

Net income is sometimes called the bottom line because it is typically found on the last line of a company's income statement. This can be found in a public company's annual report. Another term that is closely related to bottom line is top line. As the total revenue forms the first line ...

locked icon

Sign in to access this content

Get a 30 day FREE TRIAL

  • Watch videos from a variety of sources bringing classroom topics to life
  • Read modern, diverse business cases
  • Explore hundreds of books and reference titles