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− | == IGC-DEFINITION (abbreviated) ==
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− | '''Ratio systems / [[:de:Kennzahlensysteme|Kennzahlensysteme]]'''<br>
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− | 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 ==
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− | [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]]
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Revision as of 23:05, 27 June 2011
I went to tons of links boerfe this, what was I thinking?