Utility is a term defined as the characteristic by which an object or action obtains the condition of useful value, in order to achieve the satisfaction of people’s needs. In the economy sector, utility represents the ability of a product or service to satisfy the need of an individual, individually or collectively, in this way different utility scales can be determined, which will allow knowing the degree of satisfaction that a certain product provides to consumers, these scales are: Total utility, is the sum of the utilities that a consumer obtains by benefiting from a certain number of items. The marginal utility represents the increase in the utility of a product, to the extent that the consumer obtains satisfaction.

In the accounting field, profit represents profit or benefit, being the difference between the income received by a business and all the disbursements incurred to achieve said income. Gross profit is the difference between the total cash sales of a product or groups of products, in a given period of time, and the total cost of the product.

The net profit is that which results after subtracting and adding the operating profit, expenses, non-operating profits, taxes and the legal reserve. The traditional calculation of net income is done through a profit and loss statement, which begins with the income from which the different classifications of expenses will be deducted. This is the utility that is distributed among the partners of a company.