Definition

The expenditure is generally a measure for the employment or the achievement which can be furnished, in order to obtain a certain use. The expenditure can be indicated quantitatively in monetary units, working hours, materials requirements etc. Often however also purely qualitatively under summary of the parameters specified above one evaluates and/or one compares.

An expenditure is each raw material (machines, office materials) and each achievement taken up by the enterprise (wages, repairs, insurance, taxes). Immediately or later a cash dispensing follows each expenditure.

In the BWL

In the marketing and management one understands the reduction of the entrepreneurial success by the expenditure by consumption (e.g. Material, manpower, machines) or the use (e.g. Soil, capital) of factors of production. Its Gegenbegriff is yield. In the doping spades appears the expenditure on the debtor side (left).

The expenditure is not to be confounded with costs. Expenditure are periodisierte, a certain period added expenditures.

In computer science

In computer science one understands the need of resources (in particular at time and storage location) by expenditure, which are necessary for the solution of a problem. Particularly one mostly names the complexity of problems and algorithms in theoretical computer science thereby, in programming against it the performance of certain computer programs.

Further distinctions (BWL)

With respect to the account system between different kinds by expenditure one differentiates:

• Neutral expenditure
• Zweckaufwand

See also

• Expenditure and profit and loss account, representational allowance, additional expenditure

Articles in category "Expenditure"

We found here 5 articles.