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ACA > 2: Cost And Performance Management & Investitionsrechnung > Flashcards

2: Cost And Performance Management & Investitionsrechnung Flashcards

1
Q

Nachteile Zuschlagskalkulation

A
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2
Q

Prozeskostenrechnung (Activity-Based Costing)

A
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3
Q

Vorgehen: Activity-Based Costing

A
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4
Q

Vergleich: Zuschlagskalkulation vs Activity-Based Costing

A
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5
Q

Vergleich: Zuschlagskalkulation vs Activity-Based Costing

A
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6
Q

Warum Balanced Scorecard?

A
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7
Q

Definition: Balanced Scorecard

A
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8
Q

Stärken Balanced Scorecard

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9
Q

Schwächen Balanced Scorecard

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10
Q

Schwächen Balanced Scorecard

A
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11
Q

Strategy Map Bild

A

Um Balanced Scorecard zu erstellen, erstellt man meistens zuerst eine Strategy Map

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12
Q

Definition: Strategy Map

A
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13
Q

Investitionsrechnung

A
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14
Q

Investitionsrechnung

A
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15
Q

5-Phasen Modell Investitionsrechnung

A
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16
Q

5-Phasen Modell Investitionsrechnung

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17
Q

Definition: Erfroderliche Rendite

A
18
Q

Kapitalwertmethode

A
19
Q

Formel: Bartwert & Endwert

A
20
Q

Verständnis Konzepte - Übersicht

A
21
Q

Formel: NPV

A
22
Q

Merke - Verständnis: Bewertung Kapitalwertmethode & Kapitalwert vs Barwert

A
23
Q

Interner Ertragssatz (IRR)

A
24
Q

Formel IRR

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25
Q

Bewertung IRR

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26
Q

Formel: Amortisationszeit

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27
Q

Bewertung Amortisationszeit

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28
Q

Formel: Rentabilitätsvergleichsrechnung

A
29
Q

Bewertung Rentabilitätsvergleichsrechnung

A

ACA (6 decks)

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