Operating resources (production)

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In business administration , operating resources are one of the elementary production factors that are available over a longer period of time for the provision of operational services .


In 1951, Erich Gutenberg made a classic distinction between production factors that is still valid today in business administration. For him, the operating resources form the technical prerequisites for operational production . Then the elementary factors object-related work , operating resources and materials are transformed into products and services . Walther Busse von Colbe and Gert Laßmann differentiated even further in 1991, according to the criterion of direct attribution to the end product in factors that are substantially included in the products (materials) and factors that are not substantially included in the products (operating materials), distinguish. The former change their form and substance and go under “as independent goods in the production process”. The latter are operating materials such as energy, fuels or lubricants.


A distinction is made between material and immaterial resources:


It is crucial for the property as an operating resource that it functions as a commodity and does not go into the products to be created as a consumable . Since equipment can therefore be used repeatedly in the production process, they are also called potential factors. The capacity of the equipment depends on the one hand on its modernity, degree of wear and tear and the condition of its operability and on the other hand on the degree of suitability for the specific production in a particular company . In organizational theory , equipment is also called work equipment .

Accounting and wear and tear

According to Section 266 (2) of the German Commercial Code ( HGB) , operating resources are part of the company's fixed assets . A distinction is made between intangible assets (AI) and tangible assets (A II). Property, plant and equipment and the original goodwill must be capitalized ; internally generated intangible assets are not capitalized in accordance with Section 248 (2) sentence 2 HGB.

Only plots are not subject to wear and tear . The constant use of the other operating resources leads to their wear and tear , which is offset in the costs by depreciation . These appear in the income statement in accordance with Section 275 (2) No. 7 HGB and reduce the profit or increase the loss on the balance sheet date .

Web links

Wiktionary: Resources  - explanations of meanings, word origins, synonyms, translations

Individual evidence

  1. Erich Gutenberg, Fundamentals of Business Administration , Volume 1: Die Produktion, 1951, pp. 3 ff.
  2. Günter Wöhe , Introduction to General Business Administration , 25th edition, 2013, p. 29
  3. a b Walther Busse von Colbe / Gert Laßmann, Betriebswirtschaftstheorie , Volume 1: Fundamentals, Production and Cost Theory, 1991, pp. 77 ff.