Grundlagen der Betriebswirtschaftslehre

The concept of sales. The system-related nature of the sales area. In the modern economy, businesses fundamentally operate for external demand. They are therefore compelled to monetize the goods they produce or the services they provide for compensation. This "performance utilization" is the subject of the present second volume of "Fundamentals of Business Administration." The first volume discussed the issues of "performance creation" and "production." The third volume addresses the "finances" of companies. The term "performance utilization" is broader than the term sales, as sales strictly refers only to the transfer of goods and does not include the market utilization of services. Therefore, the expression "performance utilization" would better characterize the subject of these investigations.