In the following fundamentals for the allocation of financial benefits such as profit are introduced. The content is based on the concept of value-adding process-related virtual enterprises. Before applying exact rules for the calculation and allocation of the financial benefits some initial process steps need to be completed. That is indispensable for the success of virtual enterprises because financial benefits are the main target of economic activities. The development of relevant approaches is based on the framework of the new institutional economics. Thereby, informational asymmetries, opportunistic behaviour, a limited rationality and an individual maximisation of utility are the basic assumptions. Considering the fundamentals of profit allocation forms an integral component of the operative management of cooperations.