German term (edited): aktuelle betriebswirtschaftlich Auswertung der Firma XXXX

...my take.

What they want is most likely the reporting on profit and loss of the company, the most recent one probably, which is available.
That's what I would use.

would not use management analysis in this case.. if an external analysis is involved..although management analysis is also correct..

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Note added at 13 hrs 6 mins (2005-07-26 04:23:55 GMT)
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current very definitely belongs in the translation.. otherwise you might be talking about past info .. and current stuff is very important in business assessments..

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Note added at 16 hrs 53 mins (2005-07-26 08:10:14 GMT)
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sage ich ja..in any case, business assessment is much more appropriate even linquistically since a management analysis can be easily misinterpreted as an analysis by \"management\" or the Vorstand..was ich aber ziemlich faszinierend finde ist wie Sie den Drehpunkt umdrehen.. as the saying goes, \" if you can t dazzle them with brilliance baffle them with b.....t (or should we also split hairs on the number of letters.) The only think i personally observe in your answer is that you just have to have one up on things..

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Note added at 17 hrs 37 mins (2005-07-26 08:55:01 GMT)
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by the way \"betriebswirtschaftliche auswertungen\" are not necessarily confined to financial performance, or financial position alone but also include other, less formulaic factors..

German term (edited): aktuelle betriebswirtschaftlich Auswertung der Firma XXXX

Rod Darby already gave a perfectly sound explanation of what the BWA actually is, see:

http://www.proz.com/?sp=h&id=562674

It's essentially a P&L from a management accounting perspective, and is a standard report for all but the smallest businesses in Germany. We get ours every month from Datev via the StB, and it's essentially a breakdown of all P&L accounts for the month, plus year-to-date and year-on-year comparatives.

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Note added at 1 hr 52 mins (2005-07-25 17:10:08 GMT)
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Of course for the full term it would be \"XXX\'s current management (accounting) analysis\"

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Note added at 17 hrs 48 mins (2005-07-26 09:05:55 GMT)
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Just been having a quick look at our own BWAs for June 2005. The externally produced BWA is a computer printout with all the P&L accounts and sub-accounts down the left side, including non-cash items (e.g. depreciation, amortisation) and a tax breakdown. The other columns are subtotals for income/expense groups, YTD and y-o-y comparatives, and percentage and absolute changes. Changes that exceed a defined threshold (normally 10%) are flagged. It also contains a column that extrapolates all the line items on a full-year basis, i.e. projected figures, as well as a comparison of projected/actual figures (Soll-Ist-Vergleich). This is the standard betriebswirtschaftliche Auswertung format that is generated at or for hundreds of thousands of businesses throughout Germany on a regular basis (weekly, monthly, quarterly).

Our *internal* BWA differs somewhat because it\'s produced on a cash accounting basis, while the external one is accrual accounting. This Excel file shows a more detailed breakdown of revenue and other income by source, and a more detailed breakdown of cost of sales by origin. Many of the more detailed expense items in the external BWA are combined to omnibus items in the internal BWA.

So where\'s the problem?