Performance (accounting)

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Aufwand Ertrag Kosten Leistung Erlös Ausgabe Einnahme Auszahlung Einzahlung Gesamtvermögen betriebsnotwendiges Vermögen Geldvermögen Kasse
Definition of basic terms of business accounting in terms of total assets , the operating assets , the financial assets and the cash register .

Performance ( English output ) is in the business administration and accounting , the output quantity of goods or services from the production process of a company .


As a counterpart, the performance is offset by the costs , whereby the performance and the costs always represent the operational purpose . Often referred to as the power in is monetary units rated output refers to, but this is the term Revenue appropriate. Erwin Geldmacher , who criticized the inconsistent use in business administration , advocated the standardization and delimitation of the terminology in business administration language as early as 1929 . For him, performance is defined as the "result of (operational) activity", and he explains it as "common terms such as economic performance, product, performance unit or piece ...". Geldmacher noted that the completion of the expense calculation is to be seen in the finished technical service and the beginning of the income movement in the appearance of the equivalent value of the service that can be used for the operation .


A distinction must be made between market services that are intended for the market (from production or through destocking ) and in-house services (such as a self-made machine ) that are exclusively intended for production. The market services lead to sales , while the own work capitalized contribute to an increase in the total output . The total output is a subtotal in the profit and loss account in the total cost method , which results according to § 275 (2) HGB as follows:

   +/- Bestandsveränderungen
   + aktivierte Eigenleistungen
   = Gesamtleistung

An increase in inventory causes an increase in total output compared to sales, because it comes from production in the current accounting period . A reduction in stocks reduces them accordingly, because it stems from production from previous periods.

economic aspects

Business performance leads to an increase in value, i.e. an increase in business assets , while costs represent a consumption of value. The special-purpose income is included in the performance calculation as a basic income , which is to be supplemented by additional calculated services. The purpose yield corresponds to the basic service, which together with the additional service results in the total service:

term subspecies
Purpose yield = basic service imputed performance:
  • Different performance (performance that is offset by income in a different amount)
  • Additional service (service with no return)
Overall performance = Basic service + additional service

Additional services do not generate any income because they are provided free of charge, such as the free services of the social welfare office or the free assembly of furniture. According to the specialist literature, additional services contribute much more to customer satisfaction than fulfilling the basic service.

In addition to costs, cost and performance accounting also includes operating performance . The performance determination requires an income statement that measures the objective-oriented production of goods. Accordingly, no service constitutes income that is not related to the objective (e.g. income from the canteen ), income not related to the period (income from previous or future periods), extraordinary income ( subsidies ) or valuation-related neutral income ( write-ups ).

See also


  • Adolf J. Schwab: Management knowledge for engineers. Management, organization, start-up. 3rd revised edition. Springer Verlag, Berlin et al. 2004, ISBN 3-540-44372-X ( Engineering online library ).
  • Wilfried Bechtel / Alfred Brink: Introduction to modern financial accounting. Basics of booking and closing technology and the basics of EDP bookkeeping. 9th revised and updated edition. Oldenbourg-Verlag, Munich et al. 2007, ISBN 978-3-486-58470-7 ( study and exercise books for economics and social sciences textbook ).
  • Manfred Deitermann / Siegfried Schmolke: Industrial accounting. Financial accounting, analysis and criticism of the annual financial statements, cost and performance accounting. Introduction and practice. 21st edition. 1st unmodified reprint of the 21st revised edition. Winklers Verlag, Darmstadt 1997, ISBN 3-8045-6624-3 .

Individual evidence

  1. ^ Sönke Peters (founder), Rolf Brühl, Johannes N. Stelling: Business Administration. Introduction . 12th revised edition. Oldenbourg Wissenschaftsverlag, Munich et al. 2005, ISBN 3-486-57685-2 ( Google Books ).
  2. Ulrich Dörrie / Peter R. Preißler, Fundamentals of cost and performance accounting , 2004, p. 42
  3. Wolfgang Becker / Stefan Lutz, Gabler Compact Lexicon Modern Accounting , 2007, p. 148
  4. Erwin Geldmacher, Basic Concepts and Systematic Outline of Business Accounting , in: ZfhF , 1929, p. 6
  5. Jörg Wöltje, ABC of Finance and Accounting , 2010, p. 125
  6. Ulrich Dörrie / Peter R. Preißler, Fundamentals of cost and performance accounting , 2004, p. 50
  7. Marcel Schweitzer / Hans-Ulrich Küpper, Systems of Cost and Revenue Accounting , 1995, p. 36
  8. Falko Schuster, Municipal cost and performance accounting , 2011, p. 42
  9. Kurt Scharnbacher / Guido Kiefer, customer satisfaction: analysis, measurability and certification , 2003, p. 14
  10. Ottmar Schneck (Ed.), Lexikon der Betriebswirtschaftslehre , 1998, p. 455