The business literature differentiates between the operational purpose - also called objective - and the company objectives , which are also called "formal objectives". While the operational purpose may consist of the production of goods or the provision of services and their distribution, the formal objective is linked to the intention to make a profit or to maximize profits . Meeting the needs of actual or potential consumers is an essential prerequisite, but not the purpose of the business. In addition to business administration, commercial, corporate and labor law also deal with the business purpose.
The purpose of the business is described in the commercial register as the “object of the company”. In terms of commercial law , this operational purpose must also be implemented in business activities. In order that the slightest deviations in everyday practice do not lead to problems under commercial law, the entry in the commercial register usually adds that all measures that promote it (in particular, acquire stakes in other companies ) also serve the operational purpose . The structure of the internal cost and performance accounting is based on these commercial register specifications . From an analytical point of view, the operating expenses and income only include those that arose from the purpose of the business. Accordingly, the operating result ( operating result ) resulting from the operative business as the sum of both expense and income items is the result attributable to the operational purpose. All results that do not correspond to the operational purpose are called external expenses or external income .
According to the Works Constitution Act ( BetrVG), a company must inform the works council in good time and comprehensively about planned operational changes and discuss the planned operational changes with the works council. The operational changes also include fundamental changes in the operational purpose. Operational purpose in this sense is the technical technical purpose pursued with the operation. It depends on "how" the income is generated. In the area of a service company, the purpose of the company changes if services other than those previously offered are to be offered. However, there is also a change in the operational purpose if an entrepreneur adds a further work-related purpose to the previous work-related purpose. The purpose of the company can also change if several purposes are pursued instead of just one work-related purpose. Whether there is a change in the operational purpose can only be determined by comparing the state of the operation before and after the planned operational change.
- Petra Kellner, The internal target agreement dialogue , 1997, p. 28
- Eberhard Dülfer, Die Aktienunternehmung , 1962, p. 60
- Wulff Plinke / Mario Rese, Industrial Cost Accounting , 2006, p. 41
- BAG, decision of December 17, 1985, Az .: 1 ABR 78/83 = BAGE 50, 307