Imputed profit
Imputed profit in internal accounting is the profit minus the imputed return on equity .
General
The attribute "imputed" means that it is not about the actually accrued profit, but a profit variable that is determined for the purpose of internal company calculations . The imputed profit must not be confused with the profit margin , which is used to determine the sales price in the preliminary calculation:
Selbstkosten + Gewinnmarge = Verkaufspreis (netto)
The profit margin influences the sales price, which is ultimately reflected as sales in the income statement . This means that the profit margin is a paid and not a calculatory variable.
Business aspects
An imputed profit is only shown in the company's internal imputed operating result , but not in the published profit and loss account. The imputed profit differs from the paid profit of the profit and loss account in particular through the different treatment of equity interest, which is not taken into account in the paid profit.
The imputed return on equity includes the consideration that the shareholder / entrepreneur who has paid in the equity without interest bears opportunity costs because he would have received credit interest in an alternative investment on the capital market .
detection
The imputed profit is determined as follows:
Jahresüberschuss (Gewinn) laut Gewinn- und Verlustrechnung - kalkulatorische Eigenkapitalverzinsung = kalkulatorischer Gewinn
The imputed profit is always lower than the annual profit because the imputed return on equity must be deducted from the annual profit.
The imputed profit is a remuneration for the general entrepreneurial risk .