Difference between revisions of "Ratio systems"
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| − | + | == IGC-DEFINITION (abbreviated) == | |
| + | '''Ratio systems / [[:de:Kennzahlensysteme|Kennzahlensysteme]]'''<br> | ||
| + | Ratio systems are (mathematically or logically connected) combinations of ratios (absolute or relative figures with special significance). Ratios are derived from planned values or actual data and serve as a measurement to show the cause and effect of changes in operations. Under the entry ”objective” we have a ratio system structure, which can be used to compare budgeted and actual figures. | ||
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| + | The [[Return on Investment ROI|ROI]]-tree (see diagram) shows the return on investment (more precisely: return on operating assets) and the factors that influence it in an inter-linked pattern of accounting. | ||
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| + | [[Image:Ratio systems.png|x370px|]] | ||
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| + | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
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| + | == Source == | ||
| + | |||
| + | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
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| + | [[Category:IT / Reporting]] | ||
Revision as of 15:19, 11 April 2012
IGC-DEFINITION (abbreviated)
Ratio systems / Kennzahlensysteme
Ratio systems are (mathematically or logically connected) combinations of ratios (absolute or relative figures with special significance). Ratios are derived from planned values or actual data and serve as a measurement to show the cause and effect of changes in operations. Under the entry ”objective” we have a ratio system structure, which can be used to compare budgeted and actual figures.
The ROI-tree (see diagram) shows the return on investment (more precisely: return on operating assets) and the factors that influence it in an inter-linked pattern of accounting.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
