Theoretical and mathematical analysis of the functional distribution model of income in single-owner Company with the perspective of Islamic economics

Considering the importance of the two criteria of efficiency and justice in the economic behaviors considered by Islam and on the one hand the role of the functional income distribution model in reducing the income gaps of the production factors and as a result improving the conditions of income and wealth distribution at the level of society, This article seeks to find the answer to the questions that in the conditions of individual ownership of the company, what are the characteristics of the pattern of sharing of production factors considered by Islam and what role does the type of ownership play in this pattern? Using the theoretical-mathematical approach and analyzing the results based on rational and mathematical analysis, has presented a model based on the goal of single-owner Company, namely “Optimization of total material and spiritual satisfaction of the employer” And found that firstly, the type of purpose of the company due to the type of ownership can have a very important role on the way of allocating the benefits of production among the factors And secondly, in sole proprietorships, the contribution of production factors is superior to the main criteria of conventional economy in terms of quantity and efficiency and justice criteria.