{"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":"2026-09-07T09:04:15","modified_gmt":"2026-09-07T09:04:15","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":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>BWA<\/strong> stands for <strong>Business analysis<\/strong>. It summarises selected data from the current Bookkeeping into a business-oriented evaluation and provides an intra-year overview of a company's financial performance.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a MANAGEMENT ACCOUNTS?<\/h2>\n\n  <p>A management accounts condenses accounting data into a clear presentation of key revenue and cost items.<\/p>\n\n  <p>It is typically prepared for sub-annual periods and can therefore provide an up-to-date insight into a company's financial performance. Structure and scope of information can vary depending on the evaluation format used.<\/p>\n<\/section>\n\n<section id=\"grundlage\">\n  <h2>What is a MANAGEMENT ACCOUNTS based on?<\/h2>\n\n  <p>The MANAGEMENT ACCOUNTS is based on the booking data recorded up to the respective evaluation date. Its significance therefore depends largely on how complete and up-to-date this data is.<\/p>\n\n  <p>Since year-end closing entries, accruals, prepayments, or adjustments may still be missing during the year, a MANAGEMENT ACCOUNTS is not automatically equivalent to a final Annual financial statements.<\/p>\n<\/section>\n\n<section id=\"bestandteile\">\n  <h2>What positions can a MANAGEMENT ACCOUNTS contain?<\/h2>\n\n  <p>Depending on the structure of the evaluation, the following items, for example, can be displayed:<\/p>\n\n  <ul>\n    <li>Sales revenue<\/li>\n    <li>cost of materials used<\/li>\n    <li>Staff costs<\/li>\n    <li>other operating expenses<\/li>\n    <li>Interim results and business performance metrics<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"susa\">\n  <h2>MANAGEMENT ACCOUNTS and trial balance \u2013 what is the difference?<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/trial-balance-susa\/\">Trial balance<\/a> shows account movements and balances at individual account level.<\/p>\n\n  <p>By contrast, the MANAGEMENT ACCOUNTS condenses selected accounting data into a business-oriented structured report.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> The trial balance shows accounts and balances \u2013 the MANAGEMENT ACCOUNTS summarises selected values into an economic evaluation.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"guv\">\n  <h2>MANAGEMENT ACCOUNTS and profit and loss statement \u2013 what is the difference?<\/h2>\n\n  <p>The MANAGEMENT ACCOUNTS is from the <a href=\"\/en\/glossary\/profit-and-loss-account\/\">Profit and Loss Statement<\/a> to distinguish.<\/p>\n\n  <p>A MANAGEMENT ACCOUNTS serves in particular for ongoing intra-year evaluation. The profit and loss statement, on the other hand, compares income and expenses within an accounting period and is part of the Jahresabschluss for companies subject to accounting requirements.<\/p>\n\n  <p>An interim MANAGEMENT ACCOUNTS may therefore differ from the later profit and loss statement.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/trial-balance-susa\/\">Trial balance<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/profit-and-loss-account\/\">Profit and Loss Statement<\/a><\/li>\n  <\/ul>\n<\/section>","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}]}}