KLR at Frankfurt School of Finance & Management

Flashcards and summaries for KLR at the Frankfurt School of Finance & Management

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4.5 /5

studysmarter schule studium
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4.8 /5

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Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Kosten, denen kein Aufwand gegenüber steht

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Aufwand = Kosten

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Aufwand, der keine Kosten darstellt
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Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

ERTRAG / AUFWAND

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

EINNAHMEN / AUSGABEN

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

EINZAHLUNG / AUSZAHLUNG 

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Nutzen DB-Rechnung
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Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Break-Even-Point

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Break-Even-Menge

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Sicherheitsabstand

Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Preisuntergrenze Voll-und Teilkostenrechnung
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Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

Aufgaben Kostenträgerrechnung

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Exemplary flashcards for KLR at the Frankfurt School of Finance & Management on StudySmarter:

KLR

Kosten, denen kein Aufwand gegenüber steht
Kalkulatorische Kosten wie z.B Kalk. Abschreibungen

KLR

Aufwand = Kosten
Verbrauch von Gütern bei der Leistungserstellung

KLR

Aufwand, der keine Kosten darstellt
Gewerbesteuerzahlung Vorjahr, Spenden, Reparaturkosten nicht betriebsnotwendiges Kapital

KLR

ERTRAG / AUFWAND
Ertrag= Wertezuwachs des UN 
Aufwand= Werteverzehr des UN

KLR

EINNAHMEN / AUSGABEN
Einnahme= Zugang an Geldvermögen
Ausgabe= Abnahme Geldvermögen

KLR

EINZAHLUNG / AUSZAHLUNG 
Einzahlung= Zufluss an liquiden Zahlungsmitteln
Auszahlung= Abfluss an liquiden Zahlungsmitteln

KLR

Nutzen DB-Rechnung
  • Programmentscheidungen bei Unterbeschäftigung
  • Programmentscheidungen bei Engpässen
  • Make-or-Bux Entscheidungen 
  • Break-Even-Rechnung

KLR

Break-Even-Point
Punkt an dem Kosten gedeckt sind, es entsteht weder Gewinn noch Verlust 


KLR

Break-Even-Menge
Menge die mindestens verkauft werden muss um die Kosten zu decken

Fixkosten : db 

KLR

Sicherheitsabstand
Drückt aus, wieviel der Break-Evemn-Umsatz unter dem tatsächlichen Umsatz liegt

z.B
Umsatz 200.000
BE-Umsatz 180.000
             —————————
              20.000 Gewinn

KLR

Preisuntergrenze Voll-und Teilkostenrechnung
Vollkostenrechnung: Fixkosten + variable Kosten

Teilkostenrechnung: variable Kosten

KLR

Aufgaben Kostenträgerrechnung
  • Herstell- und Selbstkosten die bei Produktion entstehen werden auf die Leistungseinheit verrechnet

  • Planung, Kontrolle Periodenerfolg

  • Preisgestaltung und Marktpolitische Entscheidungen  

  • Kalkulation zu tragende Kosten

  • Grundlage Bewertung von Leistungen z.B an fertigen oder unfertigen Erzeugnisse...

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