Impact calculation

The impact calculation supplements the accounting . Macroeconomic impacts from the value chain of a company are recorded, systematized and made measurable.

In the impact analysis, the effective action (question: " Are we doing the right things? ") Of a company is represented by tangible evaluations. Intangible evaluations are presented verbally. The evaluations from the impact analysis are referred to as outcome . The impact analysis answers questions from strategic controlling .

In addition to the impact calculation, the basis for a cost and impact analysis is the cost and performance calculation (KLR), whereby the costs are referred to as input and the services as output . In the KLR, the efficient action (question: " Are we doing things right? ") Of a company is mapped; it answers questions from operational controlling.

In addition to the KLR, the impact calculation is equally important for administrative controlling in order to quantify the economic value of state services and thus enable an assessment.

Example from impact controlling

In the Harz foreland, as part of a rural reorganization process (land consolidation), a polder area with a dam is being created in order to damming up the winter floods (snowmelt) or floods caused by heavy rain in a body of water if necessary. This construction measure will prevent flood damage to places below the river. The cost-performance calculation results in planning and construction costs amounting to 5 million euros. Over a period of 30 years, taking into account all aspects, flood damage amounting to 15 million euros is avoided. The overall economic success, taking into account the period under review, is 10 million euros.