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

2: Cost And Performance Management & Investitionsrechnung Flashcards

(29 cards)

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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

A
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9
Q

Schwächen Balanced Scorecard

A
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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

17
Q

Definition: Erfroderliche Rendite

18
Q

Kapitalwertmethode

19
Q

Formel: Bartwert & Endwert

20
Q

Verständnis Konzepte - Übersicht

21
Q

Formel: NPV

22
Q

Merke - Verständnis: Bewertung Kapitalwertmethode & Kapitalwert vs Barwert

23
Q

Interner Ertragssatz (IRR)

24
Q

Formel IRR

25
Bewertung IRR
26
Formel: Amortisationszeit
27
Bewertung Amortisationszeit
28
Formel: Rentabilitätsvergleichsrechnung
29
Bewertung Rentabilitätsvergleichsrechnung

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