Jul 30, 2007 17:25
17 yrs ago
2 viewers *
German term
Leistungsbudget
German to English
Bus/Financial
Accounting
Management accounting
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!
Leistungsbudget, Finanzbudget und Planbilanz
If any financially-minded translators know the correct technical term that would be great!
Proposed translations
(English)
| 4 | (budgeted) income statement |
Kieran McCann
|
| 4 | performance budget |
Ryan Saxon Montcalm
|
Proposed translations
21 hrs
Kieran McCann
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Qualified finance professional
Native in: English
Works in: German to English, French to English
Related KudoZ points
:
125
Selected
(budgeted) income statement
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...$FILE/VU%20Logistikcontrolling_Teil7_Folien.pdf
Your text is just saying that decisions will need to be based on the standard financial statements in budgeted form ie income statement, cash flow statement and balance sheet.
Modell Leistungsbudget
Umsatzerlöse (Planabsatzmenge x Planpreis)
- variable Kosten (Materialaufwand, Fertigungslöhne)
Deckungsbeitrag
- Fixkosten (Miete, Gehälter, Abschreibung)
Betriebsergebnis (vor Steuern)
+ kalkulatorische Kosten
(kalk Abschreibung, kalk Unternehmerlohn, kalk Zinsen)
- pagatorische Aufwendungen (laut FIBU)
Unternehmensergebnis vor Steuern
- Steuern
Jahresüberschuss
http://www.adw-partner.com/atexte/text99.pdf
http://wbw.unileoben.ac.at/wbw/wbwskripten.nsf/887ec92cfa76a...$FILE/VU%20Logistikcontrolling_Teil7_Folien.pdf
Note from 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! |
4 KudoZ points awarded for this answer.
1 hr
performance budget
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
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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
Note from asker:
| thanks, that beats my pons then, usually very trusty! |
| though, after doing further research I am not convinced this is the correct term for projected performance |
Peer comment(s):
| 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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