Leistungsbudget

English translation: (budgeted) income statement

17:25 Jul 30, 2007
German to English translations [PRO]
Bus/Financial - Accounting / Management accounting
German term or phrase: Leistungsbudget
This is a sentence talking about how managers need to apply management accounting in order to judge the consequences of business decisions on the following:

Leistungsbudget, Finanzbudget und Planbilanz

If any financially-minded translators know the correct technical term that would be great!
yne
Local time: 02:57
English translation:(budgeted) income statement
Explanation:
This is simply another term, especially in Austria, for the Gewinn- und Verlustrechnung or income statement. In its budgeted form for management purposes, the Leistungsbudget frequently includes operating indicators such as Deckungsbeitrag and Betriebsergebnis and may contain standard costs or some kind of kalkulatorische Kosten since the actual figures are by definition unknown, but it's still basically an income statement with profit after tax at the bottom.

Your text is just saying that decisions will need to be based on the standard financial statements in budgeted form ie income statement, cash flow statement and balance sheet.

Modell Leistungsbudget
Umsatzerlöse (Planabsatzmenge x Planpreis)
- variable Kosten (Materialaufwand, Fertigungslöhne)
Deckungsbeitrag
- Fixkosten (Miete, Gehälter, Abschreibung)
Betriebsergebnis (vor Steuern)
+ kalkulatorische Kosten
(kalk Abschreibung, kalk Unternehmerlohn, kalk Zinsen)
- pagatorische Aufwendungen (laut FIBU)
Unternehmensergebnis vor Steuern
- Steuern
Jahresüberschuss

http://www.adw-partner.com/atexte/text99.pdf

http://wbw.unileoben.ac.at/wbw/wbwskripten.nsf/887ec92cfa76a...$FILE/VU%20Logistikcontrolling_Teil7_Folien.pdf
Selected response from:

Kieran McCann
United Kingdom
Local time: 02:57
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4(budgeted) income statement
Kieran McCann
4performance budget
Ryan Saxon Montcalm


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
performance budget


Explanation:
This comes straight out of "Routledge German Dictionary or Business, Commerce and Finance" Published 1997

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Note added at 1 hr (2007-07-30 18:32:31 GMT)
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http://www.john-mercer.com/pb_examples.htm

Ryan Saxon Montcalm
United States
Local time: 20:57
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: thanks, that beats my pons then, usually very trusty!

Asker: though, after doing further research I am not convinced this is the correct term for projected performance


Peer comments on this answer (and responses from the answerer)
neutral  Kieran McCann: I think this usually refers to non-financial performance targets or individual financial items (cost control etc) rather than overall financial/business performance: http://www.dhs.gov/xlibrary/assets/budget_pboappb_fy2008.pdf
20 hrs
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21 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
(budgeted) income statement


Explanation:
This is simply another term, especially in Austria, for the Gewinn- und Verlustrechnung or income statement. In its budgeted form for management purposes, the Leistungsbudget frequently includes operating indicators such as Deckungsbeitrag and Betriebsergebnis and may contain standard costs or some kind of kalkulatorische Kosten since the actual figures are by definition unknown, but it's still basically an income statement with profit after tax at the bottom.

Your text is just saying that decisions will need to be based on the standard financial statements in budgeted form ie income statement, cash flow statement and balance sheet.

Modell Leistungsbudget
Umsatzerlöse (Planabsatzmenge x Planpreis)
- variable Kosten (Materialaufwand, Fertigungslöhne)
Deckungsbeitrag
- Fixkosten (Miete, Gehälter, Abschreibung)
Betriebsergebnis (vor Steuern)
+ kalkulatorische Kosten
(kalk Abschreibung, kalk Unternehmerlohn, kalk Zinsen)
- pagatorische Aufwendungen (laut FIBU)
Unternehmensergebnis vor Steuern
- Steuern
Jahresüberschuss

http://www.adw-partner.com/atexte/text99.pdf

http://wbw.unileoben.ac.at/wbw/wbwskripten.nsf/887ec92cfa76a...$FILE/VU%20Logistikcontrolling_Teil7_Folien.pdf


Kieran McCann
United Kingdom
Local time: 02:57
Specializes in field
Native speaker of: English
PRO pts in category: 125
Notes to answerer
Asker: Thank you Kieran, I realised this too so it's good to have a back up. Actually already went for income budget in the end. Thanks for your help!

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