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Planning and Budgeting > Bilanzprüfung (Formeln) > Flashcards

Bilanzprüfung (Formeln) Flashcards

1
Q

Working Capital?

A

Umlaufvermögen - kurzfristige Verbindlichkeiten

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2
Q

Dynamischer Verschuldungsgrad?

A

gesamte Verbindlichkeiten / CF from Operations

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3
Q

Wie passt man den dynamischen Verschuldungsgrad an?

A

Außenstanddauer der Verbindlichkeiten erhöhen, so steigen die Verbindlichkeiten aus L+L

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4
Q

Cash Conversion Cycle?

A

Lagerdauer

+ Außenstanddauer Forderungen

  • Außernstanddauer Verbindlichkeiten
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5
Q

Economic Value Added (EVA)?

A

EBIT-WACC*Capital Employed

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6
Q

Capital Employed?

A

(Gesamtkapital - unverzinsliches FK)

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7
Q

EBIT?

A

ordentl. Betriebsergebnis + Zinsaufwendungen + Periodenerträge - Periodenaufwendungen

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8
Q

CF from Operations

A

JÜ

+ Abschreibungen

+/- Veränderung Rückstellung

+/- Veränderung des Working Capitals

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9
Q

Verschuldungsgrad

A

FK / GK *100

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10
Q

Bruttomarge

A

HK des Umsatzes/ Umsatz *100

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11
Q

Return on Investment

A

Ordentliches Betriebsergebnis / GK (betriebsbedingt) *100

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12
Q

Return on Net Assets

A

EBIT/ Net Assets *100

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13
Q

Lagerumschlagszeit (Lagerdauer)

A

Lagerbestand / Materialeinsatz *360

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14
Q

Forderungsumschlagszeit

A

Forderungen / Umsatz *360

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15
Q

Außenstandsdauer der Verbindlichkeiten

A

Verbindlichkeiten aus LuL/ HK des Umsatzes *360

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16
Q

Liquiditätskoeffizient (Liquidität 1.Grades)

A

Liquide Mittel/ kurzfr. Verbindl. *100

17
Q

Liquidität 2. Grades

A

Liquide Mittel + Forderungen/ kurzfr. Verbindlichkeiten*100

18
Q

Liquidität 3. Grades

A

UV (LM+Forderungen+Vorräte)/kurzfristige Verbindlichkeiten*100

19
Q

Net Operating Assets

A

Gesamtkapital (betriebsbedingt) - unverzinsliches FK

20
Q

Return on Net Operating Assets

A

Ordentliches Betriebsergebnis + Zinsaufwand / Net Operating Assets

21
Q

Wie motiviert bist du noch?

A
22
Q

Welche Posten stehen in der Plan-Kapitalflussrechnung?

A

Planning and Budgeting (5 decks)

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