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The business analysis (betriebswirtschaftliche Auswertung - BWA) is based on the current data from the financial accounting. It provides the entrepreneur with information during the current financial year about his cost and revenue situation and therefore about the profit situation.
Unlike the balance sheet, which is usually only drawn up with a delay of a few months, the business analysis can provide the figures which show the current situation of the company. It is often used as a basis for decision-making for the entrepreneur and outside creditors.
