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Zusammenfassung Umfangreiche Formelsammlung für die Prüfungsvorbereitung Controlling $7.76   Add to cart

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Zusammenfassung Umfangreiche Formelsammlung für die Prüfungsvorbereitung Controlling

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Zusammenfassung der Klausurrelevanten Formeln für die Prüfung "Controlling" aus dem 6. Semester des Studiengangs BWL Dual der BHT Berlin.

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  • November 19, 2024
  • 2
  • 2024/2025
  • Summary
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Gewinn innerhalbGeschäftsjahr
Kapitalrentabilität=
ø Kapitaleinsatz innerhalbGeschäftsjahr
UE
Kapitalumschlag=
øGK
JÜ + Zinsaufwendungen
ROI=
øGK

ROS=
U

ROE=
ø EK
EBIT
ROCE=
ø BNK
WACC= ( )EK
GK ( )
∗EK −Zins +
FK
GK
∗FK −Zins
EVA= (ROCE-WACC) * øBNK
EK
EK-Quote (%) =
GK
FK
Verschuldungsgrad (%) =
EK
FK
FK-Quote (%) =
GK
NUV = UV – kurz. FK
liquide Mittel
Liquidität 1. Grades =
kurzf . FK
liquide Mittel+ Forderungen
Liquidität 2. Grades =
kurzf . FK
gesamtes Umlaufvermögen
Liquidität 3. Grades =
kurzf . FK
EK +langf . FK
Anlagendeckungsgrad =
langf . gebundenes Vermögen
Plankosten
Planverrechnungssatz=
Planmenge
variable Plankosten
Verrechnete Plan&Materialkosten = ∗Ist ´ Leistungsmenge
Plan ´ Leistungsmenge
Preis & Verbrauchsabweichung = Istkosten- Sollkosten
Beschäftigungsabweichung = Sollkosten – verrechnete Plan&Materialkosten
Plankosten−Fixkosten
Sollkosten = Fixkosten+ ∗Istmenge
Planmenge
Preis wichtiger als Verbrauch:
Preisabweichung= Differenz Preis 1* Planmenge 1+ Differenz Preis 2*Planmenge 2
Prim. Verbrauchabweichung = Planpreis 1*Differenzmenge 1 + Planpreis 2 *Differenzmenge
2
Sek. Verbrauchabweichung= Differenzpreis 1 * Differenzmenge 1 + Differenzpreis 2 *
Differenzmenge 2
Gesamt-Verbrauchabweichung = prim. Verbrauchsabweichung + sek. Verbrauchsabweichung
Verbrauch wichtiger als Preis: (statt Plan… Istangaben nehmen) GesamtVA= prim-sek
Break-Even-Rechnung: (u-Kvar)* x-Kfix=0
Kritische Absatzmenge: (u-Kvar-g)* x-Kfix=0
Deckungsbeitrag:

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