Difference between revisions of "Management result account"
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(New page: == IGC-DEFINITION == '''Management result account'''<br> The management result is the target figure for the whole operative activity of a business. It is calculated by adding the standard ...) |
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== IGC-DEFINITION == | == IGC-DEFINITION == | ||
| − | '''Management result account'''<br> | + | '''Management result account / [[:de:Management-Erfolgsrechnung|Managementerfolgsrechnung]]'''<br> |
| − | The management result is the target figure for the whole operative activity of a business. It is calculated by adding the standard result and the balance of the variance resumé. In the variance resumé, which is a component of cost accounting, all variances that are not contained in the sales result account, are collated according to causes and areas of responsibility. Thus the management result is collated from the sales result account stepwise as a multi-step (stepwise) contribution account (standard result) and from cost accounting. In the planning phase management result and standard result are identical since there are no variances yet from the cost accounting system to be taken into consideration. | + | The management result is the target figure for the whole operative activity of a business. It is calculated by adding the standard result and the balance of the variance resumé. In the variance resumé, which is a component of cost accounting, all variances that are not contained in the sales result account, are collated according to causes and areas of responsibility. Thus the management result is collated from the sales result account stepwise as a [[Contribution accounting (Direct Costing and multi-step)|multi-step (stepwise) contribution account]] (standard result) and from cost accounting. In the planning phase management result and standard result are identical since there are no variances yet from the cost accounting system to be taken into consideration. |
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| − | To be able to compare the management result to the financial result (which observes commercial and fiscal regulations) a reconciliation bridge is required. This bridge shows all those entries, which are valuated differently in management-oriented accounting than in the balance sheet. If, after the comparison of actual revenues and the actual costs, you get a better actual result than your planned target result, your management result for this period is positive. The management result is therefore the operating result after deducting the target profit. | + | To be able to compare the management result to the financial result (which observes commercial and fiscal regulations) a reconciliation bridge is required. This bridge shows all those entries, which are valuated differently in management-oriented accounting than in the balance sheet. If, after the comparison of actual revenues and the actual costs, you get a better actual result than your planned target result, your management result for this period is positive. The management result is therefore the [[operating result]] after deducting the target profit. |
from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
| − | |||
== Source == | == Source == | ||
[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
| + | |||
| + | [[Category:Planning]] | ||
| + | |||
| + | == Top Five Regrets of the Dying == | ||
| + | |||
| + | For many years I worked in palliative care. My patients were those who had gone home to die. Some incredibly special times were shared. I was with them for the last three to twelve weeks of their lives. | ||
| + | |||
| + | [[http://goodvillenews.com/Top-Five-Regrets-of-the-Dying-3L0XOd.html Top Five Regrets of the Dying]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == White dress, green wedding == | ||
| + | |||
| + | Lindsey Gehl and Ryan Bell have a vision of their June wedding being white - and green, too.The 27-year-olds will pledge their troth in a traditional ceremony, followed by a reception amid the scenic trails and wildlife habitats of the Pilcher Park Nature Center in Joliet, Illinois, to which theyre donating $600. | ||
| + | |||
| + | [[http://goodvillenews.com/White-dress-green-wedding-G3Qc3u.html White dress, green wedding]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == The Way of the Peaceful Parent == | ||
| + | |||
| + | The Way is only learned by walking it. Here are the steps I recommend:* Greet your child each morning with a smile, a hug, a loving Good Morning! This is how we would all like to be greeted each day. | ||
| + | |||
| + | [[http://goodvillenews.com/The-Way-of-the-Peaceful-Parent-sdV8KN.html The Way of the Peaceful Parent]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == A Sisters Deathless Legacy of Love == | ||
| + | |||
| + | After living through an experimental cancer treatment my sister Barb was left unable to work. When she was offered the opportunity to do a mission trip in India if she could come up with $3,000 - she was left thinking there was no way she could go. No way to raise the funds. She asked me to brainstorm with her as to ways she could raise money. "The only thing I can do is hug," she told me - and thus her adventure began. | ||
| + | |||
| + | [[http://goodvillenews.com/A-Sisters-Deathless-Legacy-of-Love-UvTY7u.html A Sisters Deathless Legacy of Love]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
| + | |||
| + | == Servant Leadership: Helping People Come Alive == | ||
| + | |||
| + | "Its a powerful perspective on work -- holding within it a value for collaboration, agency, creativity, and meaning. What if we all could see what we do in that way? What if our organizations supported us in holding that perspective, and to go one step further, how can we create institutions that release these core values? In his seminal 1970 essay | ||
| + | |||
| + | [[http://goodvillenews.com/Servant-Leadership-Helping-People-Come-Alive-zqkEDB.html Servant Leadership: Helping People Come Alive]] | ||
| + | |||
| + | [[http://goodvillenews.com/wk.html GoodvilleNews.com - good, positive news, inspirational stories, articles]] | ||
Latest revision as of 03:51, 10 August 2012
Contents
IGC-DEFINITION
Management result account / Managementerfolgsrechnung
The management result is the target figure for the whole operative activity of a business. It is calculated by adding the standard result and the balance of the variance resumé. In the variance resumé, which is a component of cost accounting, all variances that are not contained in the sales result account, are collated according to causes and areas of responsibility. Thus the management result is collated from the sales result account stepwise as a multi-step (stepwise) contribution account (standard result) and from cost accounting. In the planning phase management result and standard result are identical since there are no variances yet from the cost accounting system to be taken into consideration.
To be able to compare the management result to the financial result (which observes commercial and fiscal regulations) a reconciliation bridge is required. This bridge shows all those entries, which are valuated differently in management-oriented accounting than in the balance sheet. If, after the comparison of actual revenues and the actual costs, you get a better actual result than your planned target result, your management result for this period is positive. The management result is therefore the operating result after deducting the target profit.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
Source
Top Five Regrets of the Dying
For many years I worked in palliative care. My patients were those who had gone home to die. Some incredibly special times were shared. I was with them for the last three to twelve weeks of their lives.
[Top Five Regrets of the Dying]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
White dress, green wedding
Lindsey Gehl and Ryan Bell have a vision of their June wedding being white - and green, too.The 27-year-olds will pledge their troth in a traditional ceremony, followed by a reception amid the scenic trails and wildlife habitats of the Pilcher Park Nature Center in Joliet, Illinois, to which theyre donating $600.
[White dress, green wedding]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
The Way of the Peaceful Parent
The Way is only learned by walking it. Here are the steps I recommend:* Greet your child each morning with a smile, a hug, a loving Good Morning! This is how we would all like to be greeted each day.
[The Way of the Peaceful Parent]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
A Sisters Deathless Legacy of Love
After living through an experimental cancer treatment my sister Barb was left unable to work. When she was offered the opportunity to do a mission trip in India if she could come up with $3,000 - she was left thinking there was no way she could go. No way to raise the funds. She asked me to brainstorm with her as to ways she could raise money. "The only thing I can do is hug," she told me - and thus her adventure began.
[A Sisters Deathless Legacy of Love]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
Servant Leadership: Helping People Come Alive
"Its a powerful perspective on work -- holding within it a value for collaboration, agency, creativity, and meaning. What if we all could see what we do in that way? What if our organizations supported us in holding that perspective, and to go one step further, how can we create institutions that release these core values? In his seminal 1970 essay
[Servant Leadership: Helping People Come Alive]
[GoodvilleNews.com - good, positive news, inspirational stories, articles]
