Operating result
The operating result is the result of expenses and income and represents a central financial management parameter.
The operating result scheme maps the responsibility for the respective financial result.
While the responsibility for third-party funds covers the entire BE, i.e. down to BE 4 level, the responsibility for the result of the University Funds is linked to the respective role.
In order to cluster expenses and revenues in a meaningful way, the BE scheme is based on various G/L account items.