Short-term income statement

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In business administration , the short-term income statement is an income statement whose accounting period is less than a year (quarter or month).

There are no material differences between the income statement and the short-term income statement. The short-term income statement can compare expenses and income and is carried out over billing periods shorter than a year, such as quarterly, monthly or even daily. It is carried out as a short-term operating income statement , as a cost unit time calculation or simply as a contribution margin calculation. The short-term income statement is usually made monthly, but at least quarterly.

The short-term income statement was already discussed at the beginning of the business research. Eugen Schmalenbach published three essays between 1909 and 1914 with important suggestions for the introduction of a short-term income statement. The short-term income statement combines cost unit time accounting with revenue accounting by comparing costs and revenues and calculating the profit for the period from the balance. Some authors also call the short-term income statement recalculation . The main purpose of post-calculation, however, is to determine the costs of a cost bearer afterwards. It lacks the revenue statement that is made within the short-term income statement.

The short-term income statement combines cost accounting with performance accounting by comparing a company's costs and services for a specific period of time. In this way, not only can the company's success be determined, but its composition, broken down into product groups , sources of success, etc., can also be disclosed. The short-term income statement is thus an instrument for ongoing control and management of the corporate process.

Individual evidence

  1. ^ Theodor Beste, The Short Term Income Statement , 1962, p. 27
  2. ↑ Verlag Dr. Th. Gabler (Ed.), Gablers Wirtschafts-Lexikon , Volume 3, 1984, Sp. 2616
  3. ↑ Jürgen Horsch: Short-term income statement . In: Cost Accounting: Classic and New Methods in Business Practice . Gabler, Wiesbaden 2010, ISBN 978-3-8349-8821-8 , pp. 147–158 , doi : 10.1007 / 978-3-8349-8821-8_5 .
  4. ↑ Eugen Schmalenbach, monthly balance sheets without inventory , in: ZfhF, 1909, pp. 500–504; ders., Monthly Profit Calculation, in: ZfhF, 1912, pp. 181–195; ders., The goods account as a non-mixed account , in: ZfhF, 1914, pp. 540–544
  5. ↑ Hans-Ulrich Küpper / Gunter Friedl, short-term income statement , in: Wolfgang Lück (ed.), Lexikon der Betriebswirtschaft, 2004, p. 180
  6. ↑ Herbert Preiser, Fundamentals of operational accounting in mechanical engineering companies , 1923, p. 13 f.
  7. ↑ Mirja Mumm: cost unit accounting . In: cost and performance accounting . Springer Berlin Heidelberg, Berlin, Heidelberg 2019, ISBN 978-3-662-58097-4 , pp. 135-236 , doi : 10.1007 / 978-3-662-58098-1_5 .