Overall performance

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The overall performance (sometimes also: operating performance ) in accounting is the result of assessed, period -based production of goods or services of a company that serves the actual operational purpose .


Production corresponds to the operational purpose if it is a matter of products or intermediate products for goods of the business objective . Reviewed means that the performance levels of a company are provided with prices. The aggregate “total output” is not mentioned in the profit and loss account of § 275 HGB (neither in the total cost method nor in the cost of sales method ), because it results as a subtotal from other items.


The total output is the subtotal of the following items in the income statement (the number of the item in Section 275 (2) HGB in brackets):

Umsatzerlöse (1) 
+/- Bestandsveränderungen (2) 
+ andere aktivierte Eigenleistungen (3)
= Gesamtleistung

The revenues from the sale of goods and services in an accounting period achieved revenues . These sales revenues can also include products that were already manufactured in previous accounting periods but not yet sold. For this purpose there is the correction item "Inventory changes", which takes stockkeeping into account. If products were manufactured in the previous year, initially put into stock and only sold in the current year, they disguise the result for the period and - for the purpose of determining the total output in the period - are deducted from sales as a stock reduction. You have not incurred any costs in the current year . Conversely, if products are manufactured in the current year but not sold, they are added as a change in inventory because their manufacturing costs have to be taken into account. Own work capitalized is internal to the company and has also triggered expenditure, which, however, has not resulted in any income in the market.

The income statement continues in accordance with Section 275 (2) HGB with no. 4 (“Other operating income”).


In the balance sheet analysis , the overall performance is more meaningful than the sales, especially in the case of companies with a large inventory of stocks. The warehouse-intensive companies include companies in which, for reasons of the production process, the products are not completed within one accounting period and therefore lead to high changes in inventory. This is the case in the construction industry or the capital goods industry , because here the realization of sales depends selectively on the financial year of completion. In companies with a high inventory turnover rate , however, the total output does not play a role, because here only the balance sheet date randomly leads to inventories that are to be shown as a change in inventory.


See also

Individual evidence

  1. ^ Wolfgang Lück, Lexikon der Betriebswirtschaft , 1989, p. 715
  2. Christian Sikora / Peter Ertl, balance sheet analysis for beginners , 2013, p. 62 f.