{"id":4406,"date":"2026-04-15T11:52:19","date_gmt":"2026-04-15T11:52:19","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4406"},"modified":"2026-05-12T10:12:52","modified_gmt":"2026-05-12T10:12:52","slug":"business-management-analysis","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/bwa-betriebswirtschaftliche-auswertung\/","title":{"rendered":"Business Management Evaluation"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Components<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>BWA<\/strong> stands for <strong>Business analysis<\/strong>. It's a periodic evaluation of <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> and shows the revenues and expenses of a company within a specific period.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>The BWA is based on the continuously recorded bookings of double-entry bookkeeping. It serves for interim analysis of a company's economic development.<\/p>\n        <p>In terms of content, it shows parallels to <a href=\"\/en\/glossary\/profit-and-loss-account\/\">Profit and Loss Account (P&amp;L)<\/a> is open, however it is not a legally required final invoice.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The BWA is not a separate statutory financial statement, but rather a business management evaluation based on proper bookkeeping.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification<\/h2>\n        <p>The Business Analysis is related to:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/ledger\/\">Ledger<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/jahresabschluss-vorbereiten\/\">Annual financial statements<\/a><\/li>\n        <\/ul>\n        <p>It serves for internal management and control and supplements the formal final accounts.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Typical components<\/h2>\n        <ul>\n          <li>Sales revenue<\/li>\n          <li>Types of costs<\/li>\n          <li>Interim results<\/li>\n          <li>Period result<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Recording current bookings<\/li>\n          <li>Periodic data evaluation<\/li>\n          <li>Analysis of economic development<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>The BWA supports companies in the ongoing monitoring of their economic situation. Its significance depends on the completeness and quality of the underlying bookkeeping.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Incomplete bookings<\/li>\n            <li>Incorrect accounting classification<\/li>\n            <li>Incorrect accrual of expenses and income<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n        <div class=\"snippet info\">\n        <h3>Is the BWA compulsory?<\/h3>\n        <p>It is not a standalone statutory accounting obligation.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Does it replace the annual accounts?<\/h3>\n        <p>No, it's for interim business management evaluations.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>What is it based on?<\/h3>\n        <p>Based on the data from ongoing financial accounting.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The BWA is a periodic evaluation of financial accounting for analysing the profit and cost structure. It supplements the formal financial statements and supports business management.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">Services pursuant to \u00a7 6 No. 3 and 4 StBerG, no tax or legal advice.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy\/auditing) and Service Place \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4406","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4406"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}