Gross result
In business administration, the gross result is an economic key figure in which sales are compared on the one hand with manufacturing and material costs and on the other hand with other operating income .
General
The gross result can be determined from individual items in the income statement . "Result" is a neutral part of the word so that it can be an excess of income or expenses . Gross profit is a subtotal that ultimately leads to net income / net loss as the final result.
economic aspects
The gross profit can be determined as a subtotal from the two alternatively applicable profit and loss statements of Section 275 HGB . However, the raw results differ depending on the method used. The gross profit according to the total cost method (GKV; § 275 Paragraph 2 HGB) and that according to the cost of sales method (UKV; § 275 Paragraph 3 HGB) have a different composition:
Position Gesamtkostenverfahren Umsatzkostenverfahren nach § 275 HGB Position 1 Umsatzerlöse Umsatzerlöse Position 2 +/- Bestandsveränderung - Herstellungskosten Position 3 + aktivierte Eigenleistungen = Bruttoergebnis vom Umsatz = Gesamtleistung Position 5 - Materialkosten = Rohertrag Position 6 + sonstige betriebliche Erträge Position 4 + sonstige betriebliche Erträge = Rohergebnis = Rohergebnis
In the cost of sales method , for example, personnel costs are largely included in the gross profit, while sales and administration costs are shown separately. The cost of materials is missing from the gross result of the cost of sales method. These different components make an external balance sheet analysis much more difficult .
Small and medium-sized corporations are allowed to start their profit and loss accounts according to Section 276 of the German Commercial Code (HGB) with the gross profit. The raw result is therefore a specific legal term . This also applies to commercial partnerships within the meaning of Section 264a of the German Commercial Code ( HGB) without a natural person as full liability ( i.e. especially for GmbH & Co. KG ).
Demarcation
The gross result must be distinguished from other success concepts. In the GKV, the operating result is made up of items no. 1–8, in the UKV no. 1–7 (no. 1–5 are the gross result), the financial result (GKV: no. 9-13, UKV: no. 8 –12) includes the investment result as well as interest expenses and interest income . The operating result and financial result together form the result from ordinary business activities , which has not been shown as a subtotal since July 2015.
