Nullbasierte Budgetierung
nullbasierte budgetierung - A budget approach where each expenditure item must be justified for each new budget period
2 Min. Lesezeit
financial planning
Financial Planning
Statisches Budget
statisches budget - A budget that does not anticipate alternative outcomes; estimated sales and expenses are fixed and establish the relevant benchmarks
2 Min. Lesezeit
financial planning
Top-down-Budget
top-down-budget - A budget approach where upper level management establishes parameters under which the budget is to be prepared
2 Min. Lesezeit
financial planning
Vertriebsbudget
vertriebsbudget - A budget that details anticipated sales levels
2 Min. Lesezeit
financial planning
Verwaltungs- und Vertriebskostenbudget
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 Min. Lesezeit
cost accounting
financial planning
Gesamtbudget
gesamtbudget - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater...
2 Min. Lesezeit
cost accounting
financial planning
Pro-forma-Finanzberichte
pro-forma-finanzberichte - "As if" budgeted financial statements
2 Min. Lesezeit
financial reporting
financial planning
Produktionsbudget
produktionsbudget - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 Min. Lesezeit
cost accounting
financial planning
Belastung
belastung - A budgetary restriction occurring in advance of a related expenditure
2 Min. Lesezeit
financial planning
Beschäftigungsabweichung
beschäftigungsabweichung - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to production base...
2 Min. Lesezeit
cost accounting
financial planning
Entscheidungsabhängige Fixkosten
entscheidungsabhängige fixkosten - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g...
2 Min. Lesezeit
cost accounting
financial planning
Fertigungsgemeinkostenbudget
fertigungsgemeinkostenbudget - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amounts
2 Min. Lesezeit
cost accounting
financial planning
Fertigungslohnbudget
fertigungslohnbudget - A budget that details expected direct labor needs, along with the related costs of labor
2 Min. Lesezeit
cost accounting
financial planning
Fixkostenbudgetabweichung
fixkostenbudgetabweichung - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 Min. Lesezeit
cost accounting
financial planning
Flexibles Budget
flexibles budget - A budget that covers a range of potential outcomes by relating expense levels to the potential revenues
2 Min. Lesezeit
financial planning
Inkrementelle Budgetierung
inkrementelle budgetierung - A budgeting approach where the prior year experience sets a base line for a new budget; changes are made based on new information b...
2 Min. Lesezeit
financial planning
Materialbeschaffungsbudget
materialbeschaffungsbudget - A budget that details expected direct material purchases, along with the related cash payments
2 Min. Lesezeit
financial planning
Rollierender Budget
rollierender budget - A budget that is constantly updated; as one month/quarter is completed another is added to the set the projections
2 Min. Lesezeit
financial planning
Investitionsentscheidung
investitionsentscheidung - Also known as capital budgeting; planning and decision making related to longer term projects and expenditures
2 Min. Lesezeit
financial planning
Liquiditätsplan
liquiditätsplan - An essential budget component detailing planned cash receipts, disbursements, and financing actions
2 Min. Lesezeit
financial planning
Bottom-up-Budgetierung
bottom-up-budgetierung - A budget approach driven by the direct participation of lower-level employees
2 Min. Lesezeit
financial planning
Budget
budget - A planning tool that outlines the financial plans for an organization; there are various types of budgets -- operating, capital, and financial
2 Min. Lesezeit
financial reporting
financial planning
Budgetausschuss
budgetausschuss - A group of senior managers from each business unit charged with leading the budget preparation and review process
2 Min. Lesezeit
financial planning
Budgetpuffer
budgetpuffer - The influence of behavior to "pad" a budget via misstating expected revenues and/or expenses; to create more favorable budget vs. actual perfo...
2 Min. Lesezeit
financial planning
Cashflow
Cash flow - the movement of money into and out of a business. Understanding and managing cashflow is critical for business survival and growth
5 Min. Lesezeit
finance
accounting
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