Operating results include
(1) The result of purchase business, that is, the difference between the actual cost of purchased materials and the planned cost (savings or overruns). (2) The result of production business, that is, the difference between the actual cost of finished products and the planned cost (savings or overruns). [1]
(3) The result of sales business, that is, sales profit or sales loss. The financial results obtained in the whole business process of an enterprise are called financial results, that is, profits or losses. In accounting, the operating results of an enterprise can be calculated and reflected through the accounts of "material purchase", "finished goods", "basic production", "sales", "profit or loss", etc.
