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Vorlesungsmitschrift Grundlagen der BWL

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Dort sind alle Formeln der BWL enthalten

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Formeln

Kritische Ausbringungsmenge (BEP):

Fixkosten
Kritische Ausbringungsmenge (BEP) = Stückdeckungsbeitrag


Beispiel:
Fixkostenblock: 108.962 €
Preis pro Stück: 45€
Variablen Stückkosten: 27,80 €/Stück

108.962 €
Kritische Ausbringungsmenge = 45 € −27,80 € = 6.335 Stück

Af
UD = 1−av


UD: verlustfreier Mindestumsatz
Af: beschäftigungsunabhängiger Aufwand
av: Qoute des variablen Aufwands

Beispiel:
beschäftigungsunabhängiger Aufwand(AF): 125.000 €
Umsatzwert (U): 65€
Aufwendungen (AV): 29,90€

125.000 125.000
UD= 1−0,46 = 0.54 = 231.481,48



Personalbestimmung:

Neubedarf= Ersatzbedarf + Zusatzbedarf = Nettopersonalbedarf

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Uploaded on
November 28, 2022
Number of pages
4
Written in
2022/2023
Type
Class notes
Professor(s)
Katrin bergmann
Contains
All classes

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lustetti Deutsche Hochschule für Prävention und Gesundheitsmanagement (Saarbrücken)
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