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Controlling > Kennzahlen > Flashcards

Kennzahlen Flashcards

1
Q

Formel Bruttoumsatz

A

Verkaufspreis • Verkaufsmenge

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2
Q

Formel Nettoumsatz

A

Bruttoumsatz - Erlösschmälerungen

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3
Q

Formel Gewinn

A

Erlöse - Kosten

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4
Q

Formel Kosten

A

Fixe Kosten + Variable Kosten

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5
Q

Formel Deckungsbeitrag

A

Erlöse - Variable Kosten

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6
Q

Formel Investiertes Kapital

A

Anlagevermögen (AV) + Umlaufvermögen (UV)

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7
Q

Formel Kapitalumschlag

A

Umsatz : investiertes Kapital

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Controlling (6 decks)

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