Economic plans are for national enterprises and public utilities the management basis, if these do not keep house after the incomes and expenditures of a budget (Kameralistik).

For the national enterprises the economic plan is defined in the respective Land budget orders of the Lands of the Federal Republic and in associated administrative regulations. The conditions of the administrative regulations are at present in the countries still very different. It is uniformly regulated that the economic plan out

• the success plan and
• the financial plan

exists. It is still regulated partly that a report on the situation is to be provided, which results in the rest of also from the regulations of the hand law book (HGB).

The economic plan is to be seen first as planning instrument, its result to the respective household is transferred. In this then no more is the individual household positions (titles) estimated, but the supply or amount of acceptance, which results from the economic plan of the enterprise. The economic plans are usually a component of the budget and attain on regional level with the resolution of the household legal power.

After conclusion of the financial year the enterprises are requested to submit beside that HGB usual end-of-year procedure also a plan actual comparison of the economic plan.

The success plan

The success plan is to be arranged like the profit and loss calculation (GuV). It contains thus all (planned) expenditures and yields of the enterprise. The first problems however already arise, since in the profit and loss calculation according to the regulations HGB positions are contained, which are not intended in the Kameralistik of the household. In addition belong writings-off, adjustments of value and demarcation positions.

The financial plan

The financial plan shows the investments and further positions of the capital requirement as well as the covering capital the available. Thus the financial plan has similarity with a balance (as movement balance of the financial year), without exhibiting however their completeness.

The desire to create a constant agreement between economic plan and GuV and/or balance to set off isolated (e.g. Lower Saxony) led to expand the financial plan on all positions of a balance in a transition calculation the positions of the GuV which do not cause a central river. These are

• Yields of the success plan, those not to incomes lead (e.g. activated own contributions)
• Expenditures of the success plan, those not to expenditures lead (e.g. writings-off)

Economic plan after residential property law

see economic plan (WAY)

Articles in category "Economic plan"

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