Betriebsaktivitäten
Betriebsaktivitäten, often translated as operating activities, represent the core business operations of a company. These are the transactions and events that are not considered investing or financing activities. Essentially, they are the day-to-day activities that generate revenue and incur expenses for an organization.
In financial accounting, operating activities are crucial for understanding a company's profitability and its ability to
The cash flow statement specifically categorizes cash flows into three main sections: operating activities, investing activities,