Controlling 3 - Budgetierung & Abweichung Flashcards by Victoria Hoffmeister

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Definition Budget

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Vorgehen - Budgetierung

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Formeln 1-6 Budgets

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Formeln 7-9 Budgets

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Definition statisches Budget

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Definition flexibles Budget

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Günstige & ungünstige Abweichungen

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Preis-& Effizienzabweichung

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Formel - flexibles Inputbudget

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Definition Target Costing

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Arten von Target Costs

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Definition Life Cycle Budgeting

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Pro & Contra Target Costing

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Definition Cost Plus Pricing

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Abweichungen Levels

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Übersicht Level 3 - Filter & Budgets - Direkte Kosten & variable Gemeinkosten

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Übersicht Level 3 - Filter & Budgets fixe Gemeinkosten

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Q

Warum sind Budgets & Planung entscheidend für den Unternehmenserfolg?

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Budgets sind dann sinnvoll, wenn sie mit der strategischen Pkanung verknüpft sind

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Q

Ablauf der Planung & Budgetierung

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Ablauf der Planug & Budgetierung in der Praxis

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Funktion & Nutzen der Budgetierung

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Der Budgetierungszyklus: Von der Planung und Budgetierung zum Abweichungscontrolling

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Relevanz des Abweichungscontrollings

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Instrumente des Abweichungscontrollings im Überblick

Abweichungscontrolling & Performance- Evaluation 1/2

Abweichungscontrolling & Performance-Evaluation 2/2

Abweichungscontrolling & Benchmarking

Zusammenhang Budgetierung & Organisation

Zusammenhang Budgetierung & Führung

Budgetierung als Herausforderung für Führung & Organisation

Herausforderungen und Praktiken einer agilen Budgetierung in volatilen Zeiten: Beispiel Covid-Pandemie

Fazit Vorlesung

Herleitung Gesamtbudget (Masterbudgets)

Einzel- vs Konzernabschluss