Success structure analysis
The success structure analysis shows the composition of the annual success .
The success and cost structure of a company can only be approximately analyzed in the context of an external balance sheet review based on the available (published) profit and loss account . The income statements show the overall performance of a company ( operating income ), but not the exact costs ( operating expenses ).
The operating result can be estimated by subtracting the neutral income items from the capital gain (i.e. the annual surplus plus interest on borrowed capital) and adding the neutral expenses. The operating result determined in this way is offset against the annual result in order to obtain the company's neutral result.
The neutral expenses include in particular
- Extraordinary expenses: Damage, plant sale below book value, etc.
- Out-of-period expenses: back payment of wages and operating taxes.
In particular, count towards the neutral income
- Extraordinary income: book profits on the sale of assets, etc.
- Out-of-period income: tax refunds for past financial years, etc.
- other income: non-operating income such as B. Interest Income.