Controlling for BeginnersAllied Publishers, 2000 - 121 страници |
Съдържание
Instructions | 1 |
Calculation of Margins | 8 |
Those Concerned | 19 |
Your Entrepreneur | 25 |
Evaluation | 47 |
Често срещани думи и фрази
absorption costing according achieve administrative allocated directly analysis annual plan areas of responsibility book-keeping bottlenecks budget budget/actual calculation capacity utilisation cash flow changes clients colleagues Cologne comparison considerations controlling concept cost accounting cost centre cost estimating decisions direct costs discussion division enterprise entrepreneur figures financial accounting fixed cost block fixed costs 11 fixed costs II formulated framework function gross turnover important income statement introduce limit price Management for Self-Deployment marginal cost price material consumption medium sized companies moderated meeting necessary objectives operating organisation oriented P+L account participants particular planned contribution possible problems product groups profit centre Profit Control System question recognise reconciliation bridge reporting system require revenues and costs sheet steps strategic structure sub-units target contribution tax consultant top managers total result types of costs University of Cologne values variable costs variances volume wages wish