operating income

The operating profit or operating profit (English: operating income ) is a business metric that is determined from the difference between benefits and costs, and reflects the imputed income for the period of a company.

General

The core competence of a company comes in its operating profit expressed. However, the operating result is usually a corporate performance measure, which will not be published. The success of cleavage in the published profit and loss account has distinguished specifically between the " Profit from ordinary activities " (§ 275 Section 2 No. 14 HGB ) and the " extraordinary income " (§ 275 para 2 No. 17 HGB ), but is the "Income from ordinary activities " not identical with the in-house, determined on the basis of imputed variables operating results. The " Profit from ordinary activities " reflects the operational realized operating purpose.

Operating profit and commercial accounting

In the internal performance cost items are charged that are 275 HGB not included in the commercial accounting under § in whole or in part.

• Not taken into account: for example, the imputed interest on the self-funded operating capital,
• Partially taken into account: for example, the calculated depreciation based on replacement values.

Operating statement

The reader of the profit and loss account is as the alternative index only the " profit from ordinary activities " to assess the operating result. The " Profit from ordinary activities " as the operating result corresponds to the EBIT, as with this figure the net income to income taxes, financial income and extraordinary income is adjusted. The operating result is positive, once the total contribution margin is higher than the fixed costs. The operating results are more than aggregates of the extraordinary effort and extraordinary income, net for the extraordinary result, opposite. The " Profit from ordinary activities " is considered analytically as the constant recoverable from the operation end result, however, extraordinary effects of short-term, more volatile earnings impact are identified. As can be expected from the operational results that they contain a recoverable on a permanent sediment can be assumed that a high volatility in non-operating results.

Code

From the operating result - in the alternative, also from " Profit from ordinary activities " or EBIT - Operating profitability can be determined. This will also require the necessary assets to determine which is only approximate for external balance reader recognizable. Then we have: