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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.- 10:43, 25 August 2010 diff hist +1,810 N Objective / Target New page: == IGC-DEFINITION == '''Objective / Target'''<br> An objective is a desired future state, which should be precisely defined in terms of content, time frame and scope. One can also regard a...
- 10:42, 25 August 2010 diff hist 0 N File:Objective.png
- 10:37, 25 August 2010 diff hist +1,659 N Transfer prices New page: == IGC-DEFINITION == '''Transfer prices'''<br> The term transfer price should be used very sparingly, in order not to be misunderstood. Transfer pricing determines the prices when exchangi...
- 10:34, 25 August 2010 diff hist +819 N Responsibility accounting New page: == IGC-DEFINITION (abbreviated) == '''Responsibility accounting'''<br> The whole management accounting system should be constructed on the principle of responsibility. Since managers are a...
- 10:31, 25 August 2010 diff hist +2,120 N Corporate policy New page: == IGC-DEFINITION (abbreviated) == '''Corporate policy'''<br> Corporate policy has the task of harmonising external interests in the company and purposes that determine the company with in...
- 10:24, 25 August 2010 diff hist +897 N Cost allocation New page: == IGC-DEFINITION (abbreviated) == '''Cost allocation'''<br> Cost allocation refers to the charging of cost centers or cost objects with structure costs from cost centers upstream without ...
- 09:50, 25 August 2010 diff hist +876 N Target costing New page: == IGC-DEFINITION == '''Target costing'''<br> Target costing is the concept of market-oriented target cost management, which applies in the early phases of product development. With target...
- 09:48, 25 August 2010 diff hist +715 N Bill of materials New page: == IGC-DEFINITION (abbreviated) == '''Bill of materials'''<br> A bill of materials contains information about the components of a product and lists the purchased parts and the self-produce...
- 09:34, 25 August 2010 diff hist +970 N Structure costs New page: == IGC-DEFINITION == '''Structure costs'''<br> Structure costs are costs caused through the organisational framework in purchasing, in marketing, in research into new products, in the admi...
- 09:28, 25 August 2010 diff hist +1,660 N Strategy New page: == IGC-DEFINITION (abbreviated) == '''Strategy'''<br> In the market economy, the term strategy is used to refer to thinking in terms of competitive advantages. Strategic planning aims to ...
- 09:20, 25 August 2010 diff hist +1,637 N Standard costing New page: == IGC-DEFINITION == '''Standard costing'''<br> Standard costing is a cost accounting method where all input and output units are always calculated at standardised rates. Supplies from sto...
- 09:14, 25 August 2010 diff hist +902 N Flexible budget New page: == IGC-DEFINITION == '''Flexible budget'''<br> The flexible budget shows the planned costs for the actual output.<br> As a calculation: flexible budget = (actual activity x proportional pl...
- 09:12, 25 August 2010 diff hist 0 N File:Flexible budget.png current
- 09:05, 25 August 2010 diff hist +1,193 N Variance analysis / comparison of budgeted and actual figures CBA New page: == IGC-DEFINITION (abbreviated) == '''Variance analysis / comparison of budgeted and actual figures CBA'''<br> Variance analysis in a broader sense is the comparison between actual values ...
- 09:02, 25 August 2010 diff hist +1,126 N Risk management New page: == IGC-DEFINITION (abbreviated) == '''Risk management'''<br> Risk in the entrepreneurial sense is a combination of the probability of a certain damage and the size of its financial consequ...
- 08:42, 25 August 2010 diff hist +769 N Return on Investment ROI New page: == IGC-DEFINITION == '''Return on Investment ROI'''<br> The Return on Investment is what should ‘come back’ from the investment. It therefore represents the profit goal. The profit is ...
- 08:37, 25 August 2010 diff hist 0 N File:ROIe.png
- 08:33, 25 August 2010 diff hist +1,187 N Return on Capital Employed ROCE New page: == IGC-DEFINITION == '''Return on Capital Employed ROCE'''<br> Return on Capital Employed is the profitability of those assets for which on the capital side interest is paid. Starting poin...
- 08:31, 25 August 2010 diff hist 0 N File:ROCEe.png current
- 08:27, 25 August 2010 diff hist +847 N Product costs New page: == IGC-DEFINITION == '''Product costs'''<br> Product costs are the costs that ‘slip into’ the product, determining its physical existence. The technical background for this is the bill...
