Bwl Flashcards
Bwl
Why do businesses want to grow
Economies of scale (Fixkostendegressionseffekt), Profit, Market share, cost reduction, tax reasons
What is internal/external growth?
Internal growth is within the business (more workers/ using internal sources)
Extarnal growth are businesses joining together
Pro and cons international business growth
Pro: more profit, investment opportunities, more power
Con: risky, different laws in countries, interest conflicts
Whats integration?
Integration is a change in the supply chain for a long period of time
Cooperation
Two businesses joining together for a short period of time (joinedventure)
Vertical integration/cooperation
If you move forwards or backwards in the suppy chain
Horizontal integration/cooperation
Buying or cooperating with a company on the same level in the supply chain
Franchising
Vertical non-equity cooperation, franchiser/franchisee, franchisee pays royalties and franchise fees
Pro: save capital cost, less entrepreneurial risks, increase profits
Con: can destroy image of main company, competition (know how gets leaked), expensive legal consequences
Merger/Aquisition
Horizontal integration, agreement, both add 100% acquity, new legal and economic business gets created
Pro: increasing market fairs, cost savings, becoming international
Con: too capital intensive, expensive marketing campaigns, shared risk of market entry
Hard factors and soft factors
Hf: Measurable figures (economic factors)
Sf: Cannot exactly be quantified (technological factures, political factors, social factors, environmental factors, legal factors)
Decision Matrix:
Pro: reason behind ur decision, nice to look at (transparency), good to compare different aspects
Con: Have to make cuts in decision making, selecting criterias can be hard, creating and evaluaring can be quite hard
Used to decide location choices, hiring workers, investment opportunities
Why do businesses want to grow
Economies of scale (Fixkostendegressionseffekt), Profit, Market share, cost reduction, tax reasons
Sachinvestitionen
Sind Real-Güter wirtschaftliche investitionen
- Sachanlagevermögen
- Sachumlaufvermögen
- Dienstleistungen zur Erfüllung des Betriebszweckes
Finanzierung und Investition unterschiede
Finanzierung bereitstellung finanzieller Mittel
Investition verwensung finanzieller Mittel
Mit kapitalsteigerung durch verwendung des eigenkapitals kann man in aktien (Finanzinvestitionen) oder Netto/Brutto investitionen (ersatz-,Rationalisierungs-,Erweiterungs-, Gründungsinvestitionen) investieren
Vorgehen bei Kosten/leistungsrechnung
Anschaffungswert : nutzungsdauer \+(Anschaffungswert + Restwert) : 2 × Zins = Kapitalkosten \+ Kosten = fixe betriebskosten \+ v. Kosten = variable betriebskosten
= Gesamtkosten
÷ stückzahl
= stückkosten
