Endbewertung

Endbewertung is a German term that literally means final assessment or final valuation. It denotes the concluding appraisal of a value, asset, outcome, or performance after a process has been completed. The exact significance of the term varies by context, but it consistently refers to the step at which an item is judged or priced as of a defined end point.

In finance and accounting, Endbewertung describes the final carrying amount of assets or inventories at the end of a reporting period or project. It underpins depreciation decisions, impairment testing, and the calculation of gains or losses on disposal. Depending on the jurisdiction and accounting framework, the end valuation may involve revaluation to reflect current market conditions, adjustments for wear and obsolescence, or write-downs to recoverable value.

In education, Endbewertung refers to the final assessment or final grade awarded for a course or program. This typically combines examinations, assignments, participation, and other performance criteria and determines whether a student passes, advances, or receives a degree or certificate.

In project evaluation and policy analysis, Endbewertung is the concluding appraisal of a project’s outcomes, effectiveness, and value realization. It supports accountability, informs decision-making, and contributes to learning for future initiatives.

Endbewertung is thus a cross-disciplinary term whose precise meaning depends on the field and the applicable rules or standards. It shares a common focus on defining the value or result at the conclusion of a defined process.