Success structure UnternehmensDie success and cost structure of the enterprise can be analyzed in the context of an external balance criticism only approximately due to (published) the profit and loss calculation the available. The success estimations show the total output of an enterprise (operating yields), not however the exact costs (operating expenditures).

The operating result can be roughly determined, by taking the neutral yield posts off from the yearly surplus and including the neutral expenditures. In such a way determined operating result is charged accordingly with the year's result, in order to receive the neutral result of the enterprise.

Among the neutral expenditures rank in particular

• extraordinary expenditures: Case of loss, plant sales under book value, among other things
• periodenfremde expenditures: Additional payment of wages and operating taxes

To the neutral yields count in particular

• extraordinary yields: Book profits during sale of plant articles, among other things
• periodenfremde yields: Restitution of tax for past financial years, among other things
• other yields: non-operating yields, like e.g. interest yields

The success structural analysis shows the composition of yearly success.

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