Kennzahlen Flashcards

1
Q

Liquiditätsgrad 2

A

Liquide Mittel + Forderungen / Kurzf. FK

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2
Q

Liquiditätsgrad 3

A

UV / Kurzf. FK

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3
Q

Anlagedeckungsgrad 1

A

EK / AV

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4
Q

Anlagedeckungsgrad 2

A

EK + langf. FK / AV

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5
Q

Anlageintensität

A

AV / Gesamtvermögen

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6
Q

Eigenfinanzierungsgrad

A

EK / Gesamtkapital

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7
Q

Umlaufintensität

A

UV / Gesamtvermögen

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8
Q

Bruttogewinnmarge / Handelsmarge

A

Bruttogewinn / Umsatz

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9
Q

EBIT-Marge

A

EBIT / Umsatz

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10
Q

Gewinnmarge

A

Gewinn / Umsatz

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11
Q

Fremdfinanzierungsgrad

A

FK / Gesamtkapital

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12
Q

Rentabilität des Gesamtkapitals

A

EBIT / durch. Gesamtkapital

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13
Q

Cashflow-Marge

A

Cashflow / Umsatz

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14
Q

Rentabilität des Eigenkapitals

A

Gewinn / durch. EK

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15
Q

Zinsdeckungsfaktor

A

Cashflow vor Zinsen / Zinsen

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16
Q

Verschuldungsfaktor

A

Effektivverschuldung (FK - Flümi - FLL) / Cashflow

17
Q

Kreditorenfrist

A

360 / Kreditorenumschlag

18
Q

Debitorenfrist

A

360 / Debitorenumschlag

19
Q

Lagerdauer

A

360 / Lagerumschlag

20
Q

Kreditorenumschlag

A

Wareneinkauf / durch. Kreditorenbestand

21
Q

Debitorenumschlag

A

Kredit(Warenertrag) / durch Debitorenbestand

22
Q

Lagerumschlag

A

Warenaufwand / durch Warenvorrat