Real good

from Wikipedia, the free encyclopedia

Realgut ( Sachgut ) is in economics an economic good that is offered on the market as a result of the production process. The opposite is the nominal good .

General

Scarce goods are called economic goods and are divided into two groups, namely real goods and nominal goods. The interdependence and interaction of two types of goods shows up when buying a car: the Realgut car is the Nominalgut money as consideration paid. In a monetary economy are not real goods with each other normally replaced (which is about work performance of an employee against products of the employer ), but real goods are immunized against the most common asset that Nominalgut, replaced. An economic good is present when technical suitability, presence, availability, transferability, relative scarcity and economic suitability are met. Since the goods classification by Erich Kosiol in 1966, real goods have been the "objects of productive transformation processes". Real goods are part of the real economy , which deals with the production , distribution and consumption of goods and services .

species

Real goods are divided into tangible and intangible real goods. While tangible real goods (material goods) have objective properties ( real estate and movable goods ), immaterial goods have no material substance ( money and capital ). Material real goods are further divided into consumer and capital goods . Among the intangible real assets include intangible investment , work performance and services . While labor services as an integral part of the production factor labor go into the production of material goods, provide services is the result of a production process.

Accounting

In accounting , only economically relevant activities are recorded that trigger the movement of real or nominal goods. Companies convert nominal goods into real goods ( capital investments , intangible investments ) or other kinds of nominal goods ( financial investments ). In the balance sheet is material real goods found to § 266 para. 2 HGB in tangible assets under tangible assets (such as land , land rights , machinery and office furniture and equipment ) and working capital (about raw , auxiliary and operating materials , semi-finished or finished products ). Intangible real goods have their own balance sheet items under the collective term " intangible assets ".

Individual evidence

  1. ↑ Dieter Farny, Versicherungsbetriebslehre , 2011, p. 175 f.
  2. ↑ Erich Kosiol, Introduction to Business Administration , 1968, p. 136 f.
  3. ↑ Erich Kosiol, The company as an economic action center , 1972, p. 120 f.
  4. ↑ Hans Corsten, service management , 2001, p. 20
  5. ↑ Birgit Friedl, Cost Accounting: Fundamentals, Partial Accounting and Systems of Cost Accounting , 2010, p. 2
  6. ^ Siegfried G. Häberle (ed.), Das neue Lexikon der Betriebswirtschaftslehre , 2008, p. 444