User contributions
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.- 15:29, 13 December 2010 diff hist +35 Direct costs →IGC-DEFINITION (abbreviated)
- 15:27, 13 December 2010 diff hist +1 Economic Value Added EVA →IGC-DEFINITION (abbreviated)
- 15:25, 13 December 2010 diff hist +1 Economic Value Added EVA →IGC-DEFINITION (abbreviated)
- 15:24, 13 December 2010 diff hist +2 Economic Value Added EVA →IGC-DEFINITION (abbreviated)
- 15:22, 13 December 2010 diff hist +60 Economic Value Added EVA →IGC-DEFINITION (abbreviated)
- 15:20, 13 December 2010 diff hist -22 Contribution accounting (Direct Costing and multi-step) →IGC-DEFINITION (abbreviated)
- 15:19, 13 December 2010 diff hist +104 Contribution accounting (Direct Costing and multi-step) →IGC-DEFINITION (abbreviated)
- 15:15, 13 December 2010 diff hist +42 Contribution margin →IGC-DEFINITION (abbreviated)
- 12:35, 10 December 2010 diff hist +2 Multidimensional contribution accounting →IGC-DEFINITION (abbreviated)
- 12:31, 10 December 2010 diff hist +92 Multidimensional contribution accounting →IGC-DEFINITION (abbreviated)
- 12:20, 10 December 2010 diff hist +38 Controlling →IGC-DEFINITION
- 12:15, 10 December 2010 diff hist +62 IGC-Controller-Wörterbuch →IGC-dictionary for controllers
- 12:09, 10 December 2010 diff hist -4 Dictionary for controllers →IGC-dictionary for controllers / IGC-Controller-Wörterbuch
- 12:08, 10 December 2010 diff hist +64 Dictionary for controllers →IGC-dictionary for controllers
- 11:57, 10 December 2010 diff hist +55 Controller organisation →IGC-DEFINITION (abbreviated)
- 11:55, 10 December 2010 diff hist -6 Mission statement for controllers →IGC-DEFINITION (abbreviated)
- 11:55, 10 December 2010 diff hist +56 Mission statement for controllers →IGC-DEFINITION (abbreviated)
- 11:52, 10 December 2010 diff hist +31 Controller →IGC-DEFINITION
- 11:50, 10 December 2010 diff hist 0 CFROI (Cash Flow Return On Investment) →IGC-DEFINITION (abbreviated)
- 11:49, 10 December 2010 diff hist +87 CFROI (Cash Flow Return On Investment) →IGC-DEFINITION (abbreviated)
- 11:45, 10 December 2010 diff hist +21 CFBIT →IGC-DEFINITION (abbreviated)
- 11:43, 10 December 2010 diff hist +30 Cash flow →IGC-DEFINITION (abbreviated)
- 11:38, 10 December 2010 diff hist -2 Inventory valuation / inventory change →IGC-DEFINITION (abbreviated)
- 11:38, 10 December 2010 diff hist -2 Inventory valuation / inventory change →IGC-DEFINITION (abbreviated)
- 11:37, 10 December 2010 diff hist +4 Inventory valuation / inventory change →IGC-DEFINITION (abbreviated)
- 11:36, 10 December 2010 diff hist +2 Inventory valuation / inventory change →IGC-DEFINITION (abbreviated)
- 11:34, 10 December 2010 diff hist +85 Inventory valuation / inventory change →IGC-DEFINITION (abbreviated)
- 11:22, 10 December 2010 diff hist 0 Operating result →IGC-DEFINITION (abbreviated)
- 11:21, 10 December 2010 diff hist +43 Operating result →IGC-DEFINITION (abbreviated)
- 10:42, 10 December 2010 diff hist +38 Benchmarking →IGC-DEFINITION (abbreviated)
- 10:09, 10 December 2010 diff hist -40 Balanced Scorecard →IGC-DEFINITION (abbreviated)
- 08:15, 17 November 2010 diff hist -16 Work plan →Source
- 08:15, 17 November 2010 diff hist -81 Work plan
- 13:26, 1 September 2010 diff hist +72 Objective / Target →IGC-DEFINITION
- 13:20, 1 September 2010 diff hist +21 Transfer prices →IGC-DEFINITION
- 13:17, 1 September 2010 diff hist +59 Responsibility accounting →IGC-DEFINITION (abbreviated)
- 13:14, 1 September 2010 diff hist +3 Cost allocation →IGC-DEFINITION (abbreviated)
- 13:12, 1 September 2010 diff hist +14 Structure costs →IGC-DEFINITION
- 13:08, 1 September 2010 diff hist +3 Strategy →IGC-DEFINITION (abbreviated)
- 13:07, 1 September 2010 diff hist +69 Standard costing →IGC-DEFINITION
- 13:05, 1 September 2010 diff hist +1 Variance analysis / comparison of budgeted and actual figures CBA →IGC-DEFINITION (abbreviated)
- 13:05, 1 September 2010 diff hist +19 Variance analysis / comparison of budgeted and actual figures CBA →IGC-DEFINITION (abbreviated)
- 11:32, 1 September 2010 diff hist +3 Variance analysis / comparison of budgeted and actual figures CBA →IGC-DEFINITION (abbreviated)
- 11:26, 1 September 2010 diff hist +3 Risk management →IGC-DEFINITION (abbreviated)
- 11:19, 1 September 2010 diff hist +25 Return on Investment ROI →IGC-DEFINITION
- 11:16, 1 September 2010 diff hist +28 Return on Capital Employed ROCE →IGC-DEFINITION
- 11:14, 1 September 2010 diff hist +15 Product costs →IGC-DEFINITION
- 11:13, 1 September 2010 diff hist +75 Proportional costs →IGC-DEFINITION
- 11:06, 1 September 2010 diff hist +3 Planning and planning framework →IGC-DEFINITION (abbreviated)
- 11:04, 1 September 2010 diff hist +7 Opportunity costs →IGC-DEFINITION (abbreviated)
- 11:02, 1 September 2010 diff hist +63 Management result account →IGC-DEFINITION
- 10:21, 1 September 2010 diff hist +23 Customer contribution accounting →IGC-DEFINITION (abbreviated)
- 10:18, 1 September 2010 diff hist +48 Cost cube →IGC-DEFINITION (abbreviated)
- 10:12, 1 September 2010 diff hist +21 Costs / Cost accounting →IGC-DEFINITION (abbreviated)
- 10:01, 1 September 2010 diff hist +7 Costs / Cost accounting →IGC-DEFINITION (abbreviated)
- 09:59, 1 September 2010 diff hist +14 Control →IGC-DEFINITION (abbreviated)
- 09:53, 1 September 2010 diff hist 0 Ratio systems →IGC-DEFINITION (abbreviated)
- 09:52, 1 September 2010 diff hist +28 Ratio systems →IGC-DEFINITION (abbreviated)
- 09:48, 1 September 2010 diff hist +3 Internal audit system →IGC-DEFINITION
- 09:37, 1 September 2010 diff hist +45 IGC
- 09:37, 1 September 2010 diff hist +45 International Group of Controlling IGC
- 09:34, 1 September 2010 diff hist +8 IGC
- 09:33, 1 September 2010 diff hist +8 International Group of Controlling IGC
- 09:31, 1 September 2010 diff hist -1 Dictionary for controllers →IGC-dictionary for controllers
- 09:30, 1 September 2010 diff hist +416 IGC-Controller-Wörterbuch →IGC-dictionary for controllers
- 09:29, 1 September 2010 diff hist +416 Dictionary for controllers →IGC-dictionary for controllers
- 16:43, 31 August 2010 diff hist +1,471 N IGC-Controller-Wörterbuch New page: == IGC-dictionary for controllers == The IGC-dictionary for controllers includes the main terms regarding practical knowledge for controlling in German - English and English - German. The ...
- 16:43, 31 August 2010 diff hist -4 Dictionary for controllers
- 16:36, 31 August 2010 diff hist +4 Dictionary for controllers →IGC-dictionary for controllers
- 16:34, 31 August 2010 diff hist +61 Dictionary for controllers
- 16:28, 31 August 2010 diff hist +1,410 N Dictionary for controllers New page: The IGC-dictionary for controllers includes the main terms regarding practical knowledge for controlling in German - English and English - German. The dictionary is arranged alphabetically...
- 15:47, 31 August 2010 diff hist +244 IGC
- 15:45, 31 August 2010 diff hist +149 International Group of Controlling IGC
- 15:39, 31 August 2010 diff hist +58 International Group of Controlling IGC
- 15:24, 31 August 2010 diff hist +37 International Group of Controlling IGC
- 15:19, 31 August 2010 diff hist +3 Marginal costs →IGC-DEFINITION (abbreviated)
- 15:18, 31 August 2010 diff hist +97 Period costing and cost of sales method in external accounting →IGC-DEFINITION
- 15:13, 31 August 2010 diff hist +3 Fixed Cost →IGC-DEFINITION (abbreviated)
- 15:12, 31 August 2010 diff hist +70 Forecast →IGC-DEFINITION (abbreviated)
- 15:10, 31 August 2010 diff hist +3 Potentials for success →IGC-DEFINITION (abbreviated)
- 15:08, 31 August 2010 diff hist +3 Decision accounting →IGC-DEFINITION (abbreviated)
- 15:01, 31 August 2010 diff hist +3 Overheads/indirect costs →IGC-DEFINITION (abbreviated)
- 15:00, 31 August 2010 diff hist +71 Economic Value Added EVA →IGC-DEFINITION (abbreviated)
- 14:51, 31 August 2010 diff hist +67 Multidimensional contribution accounting →IGC-DEFINITION (abbreviated)
- 14:42, 31 August 2010 diff hist +7 Contribution margin →IGC-DEFINITION (abbreviated)
- 14:41, 31 August 2010 diff hist +43 Controlling →IGC-DEFINITION
- 14:38, 31 August 2010 diff hist +70 Mission statement for controllers →IGC-DEFINITION (abbreviated)
- 14:35, 31 August 2010 diff hist +176 Controller
- 14:19, 31 August 2010 diff hist +1,324 N CFROI (Cash Flow Return On Investment) New page: == IGC-DEFINITION (abbreviated) == '''CFROI (Cash Flow Return On Investment)'''<br> CFROI is computed as follows: x45px| The CFROI is a performance measurement ratio...
- 14:17, 31 August 2010 diff hist 0 N File:CFROIe.png current
- 14:09, 31 August 2010 diff hist +35 Benchmarking →IGC-DEFINITION (abbreviated)
- 14:04, 31 August 2010 diff hist +70 Variances →IGC-DEFINITION (abbreviated)
- 11:34, 26 August 2010 diff hist -56 Variances →IGC-DEFINITION (abbreviated)
- 11:10, 25 August 2010 diff hist +12 International Group of Controlling IGC
- 11:10, 25 August 2010 diff hist +12 IGC
- 11:07, 25 August 2010 diff hist +2,319 N IGC New page: The International Group of Controlling IGC was founded in 1995. Its main objectives are to promote common interests in accounting and controlling education as well as research and developm...
- 11:06, 25 August 2010 diff hist 0 International Group of Controlling IGC
- 11:03, 25 August 2010 diff hist +2,319 N International Group of Controlling IGC New page: The International Group of Controlling IGC was founded in 1995. Its main objectives are to promote common interests in accounting and controlling education as well as research and developm...
- 10:44, 25 August 2010 diff hist +353 Objective / Target →IGC-DEFINITION
- 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...
- 08:24, 25 August 2010 diff hist +1,465 N Proportional costs New page: == IGC-DEFINITION == '''Proportional costs'''<br> Proportional costs are costs that arise because a product is manufactured or a service delivered. They are determined by the structure of ...
- 17:00, 24 August 2010 diff hist +1,381 N Planning and planning framework New page: == IGC-DEFINITION (abbreviated) == '''Planning and planning framework'''<br> Planning is the intellectual anticipation of possible future situations, the selection of desirable situations ...
- 16:59, 24 August 2010 diff hist 0 N File:Planning.png current
- 16:50, 24 August 2010 diff hist +810 N Opportunity costs New page: == IGC-DEFINITION (abbreviated) == '''Opportunity costs'''<br> Opportunity costs are the costs of the alternative use of a factor in short supply. They are to be considered in decision acc...
- 16:46, 24 August 2010 diff hist +1,453 N Market share absolute, relative New page: == IGC-DEFINITION == '''Market share absolute, relative'''<br> The market share is the relationship of the sales volume of a business or of a product to the volume of the relevant market i...
- 16:46, 24 August 2010 diff hist 0 N File:Market share.png current
- 16:40, 24 August 2010 diff hist +1,732 N Management result account 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 ...
- 16:37, 24 August 2010 diff hist 0 N File:Management result account.png current
- 16:25, 24 August 2010 diff hist +779 N Mission statement New page: == IGC-DEFINITION (abbreviated) == '''Mission statement'''<br> The mission statement provides the basis for defining how a company is managed. The mission statement does this by familiaris...
- 16:22, 24 August 2010 diff hist +876 N Customer contribution accounting New page: == IGC-DEFINITION (abbreviated) == '''Customer contribution accounting'''<br> Customer contribution accounting refers to the contribution of a particular customer once all costs clearly in...
- 16:22, 24 August 2010 diff hist 0 N File:Customer contribution accounting.png current
- 16:13, 24 August 2010 diff hist +2,966 N Cost cube New page: == IGC-DEFINITION (abbreviated) == '''Cost cube'''<br> If we want to analyse the management’s responsibility for costs and revenues and prepare the necessary information for taking cost-...
- 16:11, 24 August 2010 diff hist 0 N File:Cost tube.png current
- 15:54, 24 August 2010 diff hist +632 N Costs / Cost accounting New page: == IGC-DEFINITION (abbreviated) == '''Costs / Cost accounting'''<br> Costs are the value-based consumption of goods and services for the production of output. The valuation standards depen...
- 15:50, 24 August 2010 diff hist +839 N Control New page: == IGC-DEFINITION (abbreviated) == '''Control'''<br> Control (here managerial control) is a non-delegable task of management. It includes identifying the difference between budgeted and ac...
- 15:46, 24 August 2010 diff hist +1,023 N Core competence New page: == IGC-DEFINITION (abbreviated) == '''Core competence'''<br> Core competences are defined as a systematic bundle of technologies and production capabilities that enable a company to develo...
- 15:44, 24 August 2010 diff hist +1,026 N Ratio systems New page: == IGC-DEFINITION (abbreviated) == '''Ratio systems'''<br> Ratio systems are (mathematically or logically connected) combinations of ratios (absolute or relative figures with special signi...
- 15:42, 24 August 2010 diff hist 0 N File:Ratio systems.png current
- 15:37, 24 August 2010 diff hist +2,665 N Weighted Average Cost of Capital WACC New page: == IGC-DEFINITION (abbreviated) == '''Weighted Average Cost of Capital WACC'''<br> The Weighted Average Costs of Capital are calculated to simulate an interest rate that corresponds to mar...
- 15:35, 24 August 2010 diff hist 0 N File:WACCe.png current
- 15:26, 24 August 2010 diff hist +752 N Product costing scheme New page: == IGC-DEFINITION (abbreviated) == '''Product costing scheme'''<br> In order to determine the costs of a product or a service you use a product costing scheme, which shows how the individu...
- 15:25, 24 August 2010 diff hist 0 N File:Product costing scheme.png current
- 15:10, 24 August 2010 diff hist +1,277 N Internal audit system New page: == IGC-DEFINITION == '''Internal audit system'''<br> The internal audit system is the sum of all policies and procedures arranged by the organs of the company (supervisory board / board of...
- 15:05, 24 August 2010 diff hist +1,027 N Internal services New page: == IGC-DEFINITION (abbreviated) == '''Internal services'''<br> Internal services are what one cost center provides for another. If the exchange of services can be measured and if the amoun...
- 15:02, 24 August 2010 diff hist +1,390 N International Accounting Standards IAS / IFRS New page: == IGC-DEFINITION (abbreviated) == '''International Accounting Standards IAS / IFRS'''<br> International Accounting Standards are a set of rules that serve to standardize valuation rules, ...
- 14:56, 24 August 2010 diff hist +1,571 N Costs of goods sold New page: == IGC-DEFINITION (abbreviated) == '''Costs of goods sold'''<br> Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved i...
- 14:51, 24 August 2010 diff hist +658 N Marginal costs New page: == IGC-DEFINITION (abbreviated) == '''Marginal costs'''<br> Marginal costs are the manufacturing costs of the last manufactured unit. As long as the total cost graph of a product or cost c...
- 14:48, 24 August 2010 diff hist +2,324 N Period costing and cost of sales method in external accounting New page: == IGC-DEFINITION == '''Period costing and cost of sales method in external accounting'''<br> The income statement is presented either by the period costing method or by the cost of sales ...
- 14:46, 24 August 2010 diff hist 0 N File:Cost of sales.png current
- 14:46, 24 August 2010 diff hist 0 N File:Period costing.png current
- 14:38, 24 August 2010 diff hist +863 Fixed Cost
- 14:33, 24 August 2010 diff hist -4 Forecast →IGC-DEFINITION (abbreviated)
- 14:32, 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...
- 14:30, 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 ...
- 14:27, 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...
- 14:26, 24 August 2010 diff hist 0 N File:Experience curve.png current
- 14:22, 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...
- 13:49, 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...
- 13:43, 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...
- 13:38, 24 August 2010 diff hist +369 Economic Value Added EVA →IGC-DEFINITION (abbreviated)
- 13:35, 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...
- 13:31, 24 August 2010 diff hist 0 N File:EVAe.png
- 12:04, 24 August 2010 diff hist +13 Contribution accounting (Direct Costing and multi-step) →IGC-DEFINITION (abbreviated)
- 11:48, 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...
- 11:45, 24 August 2010 diff hist 0 N File:Contribution accounting.png current
- 11:33, 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...
- 11:30, 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...
- 11:23, 24 August 2010 diff hist 0 N File:Multidimensional contribution accounting.png current
- 11:12, 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...
- 10:51, 24 August 2010 diff hist 0 N File:Manager Controller.png current
- 10:33, 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...
- 10:25, 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...
- 10:20, 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...
- 10:11, 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...
- 10:08, 24 August 2010 diff hist +9 Cash flow →IGC-DEFINITION (abbreviated)
- 10:07, 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...
- 10:05, 24 August 2010 diff hist 0 N File:Cash flow.png current
- 10:01, 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...
- 09:52, 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...
- 09:49, 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....
- 09:47, 24 August 2010 diff hist 0 N File:Benchmark.png current
- 15:50, 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...
- 12:28, 20 August 2010 diff hist -120 Work plan →Source
- 12:28, 20 August 2010 diff hist -1 Work plan →Source
- 12:27, 20 August 2010 diff hist +121 Work plan →Source
- 12:24, 20 August 2010 diff hist -1 Work plan →IGC-DEFINITION
- 12:20, 20 August 2010 diff hist 0 Variances →Source
- 12:20, 20 August 2010 diff hist 0 Variances →IGC-DEFINITION (abbreviated)
- 11:53, 20 August 2010 diff hist +206 Work plan →IGC-DEFINITION
- 11:52, 20 August 2010 diff hist -204 Work plan →Source
- 11:48, 20 August 2010 diff hist +7 Work plan →IGC-DEFINITION
- 11:47, 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...
- 11:45, 20 August 2010 diff hist 0 N File:Work plan.png current
- 11:31, 20 August 2010 diff hist 0 Variances →IGC-DEFINITION (abbreviated)
- 11:23, 20 August 2010 diff hist +137 Variances →IGC-DEFINITION (abbreviated)
- 16:55, 19 August 2010 diff hist -13 Variances →IGC-DEFINITION (abbreviated)
- 16:47, 19 August 2010 diff hist +13 Variances →IGC-DEFINITION (abbreviated)
- 16:46, 19 August 2010 diff hist -16 Variances →IGC-DEFINITION (abbreviated)
- 16:45, 19 August 2010 diff hist +15 Variances →IGC-DEFINITION (abbreviated)
- 16:43, 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...