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From ControllingWiki
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.- 13:38, 24 August 2010 diff hist +863 Fixed Cost
- 13:33, 24 August 2010 diff hist -4 Forecast →IGC-DEFINITION (abbreviated)
- 13:32, 24 August 2010 diff hist +1,004 N Forecast New page: == IGC-DEFINITION (abbreviated) == '''Forecast'''<br> The forecast is the logical continuation of the →comparison between budgeted and actual figures. Here managers are asked for their f...
- 13:30, 24 August 2010 diff hist +1,213 N Potentials for success New page: == IGC-DEFINITION (abbreviated) == '''Potentials for success'''<br> Critical success factors are those variables, whose characteristics contribute largely to market success, and which are ...
- 13:27, 24 August 2010 diff hist +812 N Experience curve New page: == IGC-DEFINITION (abbreviated) == '''Experience curve'''<br> The experience curve is based on empirical observations that when the accumulated volume of goods produced is doubled, the tot...
- 13:26, 24 August 2010 diff hist 0 N File:Experience curve.png current
- 13:22, 24 August 2010 diff hist +1,809 N Decision accounting New page: == IGC-DEFINITION (abbreviated) == '''Decision accounting'''<br> Accounts that are prepared to help managers to take decisions are called decision accounts. It is of central importance for...
- 12:49, 24 August 2010 diff hist +654 N Overheads/indirect costs New page: == IGC-DEFINITION (abbreviated) == '''Overheads/ indirect costs'''<br> Indirect costs are the opposite of direct costs. The salary of a departmental head of a production workshop would cou...
- 12:43, 24 August 2010 diff hist +970 N Direct costs New page: == IGC-DEFINITION (abbreviated) == '''Direct costs'''<br> Direct costs can be assigned (or posted) by means of a voucher and without using a key to the specific object in question. These o...
- 12:38, 24 August 2010 diff hist +369 Economic Value Added EVA →IGC-DEFINITION (abbreviated)
- 12:35, 24 August 2010 diff hist +1,886 N Economic Value Added EVA New page: == IGC-DEFINITION (abbreviated) == '''Economic Value Added EVA'''<br> Economic Value Added is a profitability figure that shows the shareholders, if the management was able to create value...
- 12:31, 24 August 2010 diff hist 0 N File:EVAe.png
- 11:04, 24 August 2010 diff hist +13 Contribution accounting (Direct Costing and multi-step) →IGC-DEFINITION (abbreviated)
- 10:48, 24 August 2010 diff hist +3,617 N Contribution accounting (Direct Costing and multi-step) New page: == IGC-DEFINITION (abbreviated) == '''Contribution accounting (Direct Costing and multi-step)'''<br> Contribution accounting is the tool for planning and controlling the business’s activ...
- 10:45, 24 August 2010 diff hist 0 N File:Contribution accounting.png current
- 10:33, 24 August 2010 diff hist +919 N Contribution margin New page: == IGC-DEFINITION (abbreviated) == '''Contribution margin'''<br> The contribution margin may be defined as the surplus of net revenue over the costs clearly entailed without allocating str...
- 10:30, 24 August 2010 diff hist +1,351 N Multidimensional contribution accounting New page: == IGC-DEFINITION (abbreviated) == '''Multidimensional contribution accounting'''<br> Since the market is usually approached through different channels and, additionally not only the produ...
- 10:23, 24 August 2010 diff hist 0 N File:Multidimensional contribution accounting.png current
- 10:12, 24 August 2010 diff hist +2,306 N Controlling New page: == IGC-DEFINITION == '''Controlling''' Controlling takes place when manager and controller cooperate. {| border="1" cellspacing="0" cellpadding="2" align="center" style="border-collapse...
- 09:51, 24 August 2010 diff hist 0 N File:Manager Controller.png current
- 09:33, 24 August 2010 diff hist +2,189 N Controller organisation New page: == IGC-DEFINITION (abbreviated) == '''Controller organisation'''<br> Controllers should ensure that managers do their own controlling. For this reason there should not be any department ca...
- 09:25, 24 August 2010 diff hist +1,658 N Mission statement for controllers New page: == IGC-DEFINITION (abbreviated) == '''Mission statement for controllers'''<br> The mission statement of the IGC International Group of Controlling defines the role of the controller as fol...
- 09:20, 24 August 2010 diff hist +2,311 N Controller New page: == IGC-DEFINITION == '''Controller'''<br> Controllers provide services for managers. They design and maintain the tools for planning and budgeting, for comparison of budgeted and actual fi...
- 09:11, 24 August 2010 diff hist +753 N CFBIT New page: == IGC-DEFINITION (abbreviated) == '''CFBIT'''<br> CFBIT, or Cash Flow Before deduction of Interest and income Tax, is increasingly employed as the relevant figure for the management resul...
- 09:08, 24 August 2010 diff hist +9 Cash flow →IGC-DEFINITION (abbreviated)
- 09:07, 24 August 2010 diff hist +1,237 N Cash flow New page: == IGC-DEFINITION (abbreviated) == Cash flow Cash flow is a sales surplus over the liquidity-relevant expenses incurred by a company’s business activities and is therefore also an indica...
- 09:05, 24 August 2010 diff hist 0 N File:Cash flow.png current
- 09:01, 24 August 2010 diff hist +1,544 N Inventory valuation / inventory change New page: == IGC-DEFINITION (abbreviated) == '''Inventory valuation / inventory change'''<br> Depending on its purpose (fiscal/balance sheet valuation or business analysis), ware-house inventory val...
- 08:52, 24 August 2010 diff hist +690 N Operating result New page: == IGC-DEFINITION (abbreviated) == '''Operating result'''<br> The operating or operative result, arising from the profit and loss account, shows what the company has earned in connection w...
- 08:49, 24 August 2010 diff hist +999 N Benchmarking New page: == IGC-DEFINITION (abbreviated) == '''Benchmarking'''<br> Benchmarking is an analysis and planning tool, which allows an individual company to be compared with the best of its competitors....
- 08:47, 24 August 2010 diff hist 0 N File:Benchmark.png current
- 14:50, 20 August 2010 diff hist +1,422 N Balanced Scorecard New page: == IGC-DEFINITION (abbreviated) == '''Balanced Scorecard / [http://www.controlling-wiki.com/de/index.php/Balanced_Scorecard Balanced Scorecard]'''<br> As the term implies, the Balanced Sco...
- 11:28, 20 August 2010 diff hist -120 Work plan →Source
- 11:28, 20 August 2010 diff hist -1 Work plan →Source
- 11:27, 20 August 2010 diff hist +121 Work plan →Source
- 11:24, 20 August 2010 diff hist -1 Work plan →IGC-DEFINITION
- 11:20, 20 August 2010 diff hist 0 Variances →Source
- 11:20, 20 August 2010 diff hist 0 Variances →IGC-DEFINITION (abbreviated)
- 10:53, 20 August 2010 diff hist +206 Work plan →IGC-DEFINITION
- 10:52, 20 August 2010 diff hist -204 Work plan →Source
- 10:48, 20 August 2010 diff hist +7 Work plan →IGC-DEFINITION
- 10:47, 20 August 2010 diff hist +1,091 N Work plan New page: == IGC-DEFINITION == '''Work plan / [http://www.controlling-wiki.com/de/index.php/Arbeitsplan#IGC-DEFINITION_.28.29 Arbeitsplan]'''<br> The work plan is the standard for the production pro...
- 10:45, 20 August 2010 diff hist 0 N File:Work plan.png current
- 10:31, 20 August 2010 diff hist 0 Variances →IGC-DEFINITION (abbreviated)
- 10:23, 20 August 2010 diff hist +137 Variances →IGC-DEFINITION (abbreviated)
- 15:55, 19 August 2010 diff hist -13 Variances →IGC-DEFINITION (abbreviated)
- 15:47, 19 August 2010 diff hist +13 Variances →IGC-DEFINITION (abbreviated)
- 15:46, 19 August 2010 diff hist -16 Variances →IGC-DEFINITION (abbreviated)
- 15:45, 19 August 2010 diff hist +15 Variances →IGC-DEFINITION (abbreviated)
- 15:43, 19 August 2010 diff hist +709 N Variances New page: == IGC-DEFINITION (abbreviated) == '''Variances'''<br> A variance is a difference between a planned or a budgeted value and an actual value. Variances give managers the opportunity to cons...
