Operating surplus
In the national accounts of companies with their own legal personality, the operating surplus is the difference between the gross production value and the sum of advance payments and wages and salaries . After deducting the depreciation from the gross operating surplus, the net operating surplus is obtained.
In the context of the domestic product calculation , the “operating surplus / self-employed income”, together with the net production taxes and employee remuneration, form the net domestic product.
Furthermore, Eurostat defines the gross operating surplus within the framework of the "structural business statistics" as value added minus personnel costs . The gross operating surplus is the surplus created by the business activity after remuneration for the amount of labor used as a production factor.
According to the Federal Statistical Office , the operating surplus includes an imputed entrepreneur's wage as well as the remuneration for the company's own and external real and monetary capital employed by the respective economic entity.
Individual proof
- ↑ Federal Statistical Office January 15, 2014: Domestic Product Calculation - National Income, Disposable Income and Financial Balance