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Professor Carsten Berkau - Management Accounting

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Professor Carsten Berkau

Management Accounting

2020

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6. Cost Planning / Business Plan S. 82-112

„… chapter (6) Cost Planning / Business Plan. The case study in chapter 6 KIRSTENBOSCH (Pty) Ltd. is about …” „… a fast food business. We show how to plan business activities and prepare a revenue plan, a cost …” „… . A third business plan SCHLUCHMAN is prepared in order to demonstrate changes in the legal form of …”

5. Characteristics of Management Accounting and Major Differences to Financial Accounting S. 72-81

„… the past. In contrast, Management Accounting’s view is forward. It plans the future of the business …” „… budgets. An approved cost plan is the budget. A budget is the same as a business plan. It contains at …” „… in the details. In contrast to the business plan which is related to the whole company, a budget …”

4. Case Study PENOR PLC – Managerial Accounting S. 41-71

„… and cost of goods sold and prepare a business plan for PENOR PLC. Learning Objectives: In this …” „… assets operate at high capacity loads! Make good investment decisions. - Plan the company’s business …” „… 4,681,877 Figure 4.14: Business plan for PENOR PLC Summary: This chapter explained the intention and …”

2. Introduction to Management Accounting S. 11-15

„… time. Most managers plan and monitor their business on a monthly basis. As a further difference to …” „… Accounting, such as Cost Planning, Product Calculation (Job Order Costing), Business Plan Preparation and …” „… General Management In chapter (6), the business plan which was introduced for PENOR PLC case study …”

8. Cost Volume Profit Analysis (CVP-Analysis) S. 134-149

„… even help us to combine changes regarding the business plan, such as DEERFIELD TOURS (Pty) Ltd …” „… study alterations of the business plan and test for the most profitable alternative. We recommend …” „… many products a business must produce and sell in order to breakeven. To break even indicates a …”

21. Activity Based Costing S. 344-356

„… business processes. How it is done (Activity Based Costing) (1) Record/Plan costs in cost centres. (1st …” „… approach based on business process chains. We’ll introduce the concept of an activity based costing …” „… Management which is about making changes of the business operations and budgeting costs for processes and …”

15. Cost Monitoring S. 265-273

„… work as safety cushion and protects managers against cost variances. The answer lies in the business …” „… plan. Managers strive to plan costs as exact and low as possible. Goods and services must be sold on …” „… too. Companies who plan their product/service costs sloppy, are likely to be overtaken by competitors …”

7. Cost Concepts, Cost Behaviour and Cost Separation S. 113-133

„… Accounting is important for cost planning based on the future operations of a business. The techniques …” „… Australia. Learning Objectives: In this chapter, you learn the basic concepts to plan costs on …” „… between fixed and variable costs. Variable costs depend on the output of the business whereas fixed …”

Titelei/Inhaltsverzeichnis S. 1-3

„… / Business Plan 6-82 7. Cost Concepts, Cost Behaviour and Cost Separation 7-113 8. Cost Volume Profit …” „… Management Accounting Management Accounting is written for students in international Business Management …” „… aspects of business planning, cost-volume-profi t analysis, degree of operating leverage, mergers and …”

9. Degree of Operating Leverage (DOL) S. 150-166

„… decision making with regard to fixed assets. Investments reduce the flexibility of a business due to lower …” „… DOL concept and can analyse the DOL for alternative business scenarios. You also can understand the …” „… investments. Managers strive to understand, how a business responds to changes. E.g., they need to know how …”

12. Risk Valuation S. 211-229

„… company’s bankruptcy. Risks are a plan/forecast deviation. In Business and Management, we do not …” „… Risk Management are subject to Management Accounting. The aim is to determine how risky a business …” „… chapter we aim to teach you risk identification, which brings the major risks of the business to light …”

13. Structure of Cost Accounting Systems S. 230-251

„… company. You also gain knowledge of how business processes in Accounting and understand the features of …” „… sections thereof – whatever is useful for managers to control the business better. In contrast to …” „… operating profit of the business. Working Definitions: Cost Rate: The cost rate is costs of a cost …”

16. Cost Allocations S. 274-296

„… ) Cost Allocations. We study the transportation business CLYDBANK Ltd. for cost allocations among its …” „… the costs. (3) Plan or observe rules of mutual performance exchanges between cost centres, such as …”

doi.org/10.24053/9783739880280

Norbert Berthold, Michael Lingenfelder - WiSt - Wirtschaftswissenschaftliches Studium

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WiSt - Wirtschaftswissenschaftliches Studium

Browse Volumes: WiSt - Wirtschaftswissenschaftliches Studium

WIST Volume 29 (2000) Issue 9 ISSN Online: 0340-1650

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Heinz Kußmaul, Andy Junker Business Plan S. 531-534

„… Informationen für Studium und BerufBusiness PlanProf. Dr. Heinz Kußmaul und Dipl.-Kfm. Andy Junker …” „… einesBusiness Plans. In diesem Beitrag wird der allgemeineAufbau eines solchen Business Plans aufgezeigt. Im …” „… Folgenden werden die Bestandteile eines Business Plans genannt und erläutert. Ausführliche Darstellungen zum …”

Titelei/Inhaltsverzeichnis

„… Content-ManagementStehn Globalisierung und BeschäftigungKußmaul/Junker Business PlanKrüger/Steven Lagerhaltung in Supply …” „… Beschäftigung. Von Dr. Jürgen Stehn, Kiel. . . . . . . . . . . 528Informationen fürStudium und BerufBusiness …” „… Plan. Von Prof. Dr. Heinz Kußmaul und Dipl.-Kfm. Andy Junker,Saarbrücken …”

doi.org/10.15358/0340-1650-2000-9

Svend Hollensen, Marc Oliver Opresnik - Marketing

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Svend Hollensen, Marc Oliver Opresnik

Marketing

2010

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1.6 Fundamentals of Marketing Planning S. 36-48

„… plan is useless unless it ‘degenerates into work’ (Drucker, 1993, p. 128). Consequently, the business …” „… consumers and business buyers face an abundance of suppliers seeking to satisfy their every need, companies …” „… is the marketing plan, a document that summarizes what the marketer has learned about the marketplace …”

5.1 Organizing and Implementing the Marketing Plan S. 358-388

„… direction to help the business implement its strategies and achieve its objectives: the plan guides top …” „… name of business• name of document (‘Marketing Plan for …’) • date of preparation or modification of …” „… marketing activities required. A weakness of many businesses’ marketing plans is that they fail to provide …”

5.2 Budgeting and Control S. 388-401

„… marketing plan implementation? 2. Given the dynamic and uncertain nature of the business environment, why …” „… challenges faced by marketers in developing and implementing international marketing plans?3. What are the …” „… practical internal issues to be addressed by marketers when developing an international marketing plan?4 …”

3.1 Strategic Marketing Planning S. 123-149

„… result is a set of approved business plans that, taken as a whole, represent the direction of the firm …” „… potential of a particular business.It explicitly raises the issue of cash flow balancing as management plans …” „… allocation to the business plan. 9. Consider strategic expenses and human resources as explicitly as capital …”

Titelei/Inhaltsverzeichnis S. 1-14

„… effective marketing plans. The book‘s structure fits to the marketing planning process of a company …” „… , International Director, Oxford University‘s Saïd Business School) „The dynamic and global competitive landscape …” „… approach (in combination) affect the development of effective and efficient marketing plans. This book is …”

4.4 Communication Decisions S. 286-344

„… separate entities. In fact, each element of the communication plan often has a multiplier effect on the …” „… • : the communication of a product or business by placing information about it in the media.Sponsorship …” „… promotion• : the promotion of products to customers and businesses through internet technologies.Direct …”

Case 4: Heinrich Deichmann GmbH S. 344-358

„… market with the retail business of his family …Heinrich Deichmann-Schuhe GmbH & Co. KG (www.deichmann.de …” „… overall strategy is to expand its shoe business by answering all consumer demands offering quality shoes …” „… / Source : Institute for Business Research). In Germany, the group stood at 69.8 million pairs just below …”

4.3 Distribution Decisions S. 248-286

„… a separate, independent organisation for some business purpose (Robbins and Coulter, 2005). There …” „… to create a local business in which they share ownership and control. A company may buy an interest …” „… in a local company, or the two parties may from a new business venture. Joint ownership may be needed …”

Index S. 461-464

„… Business mission statement 111Business vision statement 111Buy classes 80Buyer-seller relationships …” „… variables 145Global account management (GAM) 418Goals-down-plans-up-planning 31Green marketing 396 …” „… management approach 49, 400Stars 126Straight re-buys 80Strategic business unit 124Strategic business …”

2.6 SWOT Analysis S. 96-110

„… of difference between the business and consumer markets can be summarized as follows (see Table 2.2 …” „… delivery. In turn, business marketers can connect with customers online to share marketing information …” „… efforts at Harvard Business School to analyze case studies (Panagiotou, 2003). In the early 1950s, two …”

2.1 Assessing the Internal Marketing Situation S. 57-75

„… this context, internal marketing is perceived as a holistic and integrative approach to the business …” „… attention on the internal activities that need to be changed in order that marketing plans can be …” „… mistake of seeing the subject as a fundamental discipline rather than an integrated business process …”

Case 1: Nordex AG S. 48-57

„… seeks new business opportunities in • the world marketWind energy, as a power generation technology …” „… project business in conjunction with local partners in France, Poland and Scandinavia. It also offers …” „… government is working on plans to shell out 1 trillion yuan ($146 billion) to build seven massive wind farms …”

Case 5: Alfred Ritter GmbH S. 445-460

„… packaging, Ritter Sport has established a reputation as a trailblazer of environmentally friendly business …” „… business. On July 4, 1912, Alfred Ritter, a master candy maker, and Clara Göttle, a woman with a sweet …” „… after, the newlyweds launched their own business, which was named Alfred Ritter Schokolade- und …”

5.4 Developing and Managing Customer Relationships S. 420-445

„… and businesses define loyalty in many different ways. Often longevity of customer patronage and repeat …” „… buying are used by businesses as proxies for loyalty. Simply put, loyalty can be described as the …” „… customer is loyal. A consumer may support a business for many years without really Kapitel_5.indd 407 …”

3.2 Market Segmentation, Targeting and Positioning S. 149-180

„… attractiveness of the segments and select the most appropriate target markets. Finally, the business organisation …” „… raises two elementary concerns: 1. Businesses, which believe they are applying a market segmentation …” „… family business in Germany in 1886. Still a family business (privately owned in its entirety by the …”

Case 2: BMW Motorcycles S. 110-123

„… two-wheeled vehicles by automobiles as the countries became more affluent.The BMW Motorcycle business …” „… . BMW Motorrad is a business unit within Corporate and Brand Development division of BMW. BMW Motorrad …” „… growth and ambitious plans for 2010. The prospects for 2010 look promising: this is because BMW Motorrad …”

1.1 The Evolution of Relationship Marketing S. 15-21

„… process of marketing planning• describe the concept of the business mission• describe rewards and problems …” „… marketing both in business-to-business and business-to-consumer markets. As in the pre-industrial era once …” „… chain partners of the corporation. An integrative relationship approach assumes overlap in the plans and …”

5.3 Ethical, Social and Environmental Aspects of Marketing Planning S. 401-420

„… concerns), Coca-Cola (Dasani launch) and many others bear witness to the importance of business and …” „… individual group (Berkowitz et al., 2004). Business ethics are the moral principles and values that guide a …” „… company’s behaviour. Until recently, for numerous companies, business ethics consisted mainly of …”

4.1 Product and Service Decisions S. 185-226

„… tailored to the business culture and sometimes to individual customers.Product differentiation seeks to …” „… its business in four ways. It can add new product lines, widening its product mix. In this way, its …” „… corporate profits can be generated from the aftermarket service components of a business’ (Wilson, 1999 …”

1.2 Definition of Relationship Marketing S. 21-22

„… parties with a history and plans for upcoming interaction.As Doyle noted, practitioners and marketers …” „… often made the mistake of seeing marketing as a functional discipline rather than an integrated business …”

1.3 Relationship Economics S. 22-28

„… with no past history and future prospects to interactions between parties with a history and plans for …” „… as a functional discipline rather than an integrated business process (Doyle, 1995). In the following …” „… business.Dwyer et al. suggest a five-stage model where each phase represents a major transition in how parties in …”

doi.org/10.15358/9783800648702

Germann Jossé - Krisenmanagement und Business Continuity

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Germann Jossé

Krisenmanagement und Business Continuity

2020

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5 Der Business-Continuity-Prozess S. 59-94

„… Business-Continuity-Prozess • Testen Sie sämtliche BC-Pläne, Notfall- und Krisenpläne regelmäßig und bei bedeutenden …” „… 5 Der Business-Continuity-Prozess Business Continuity Management (BCM) soll im Falle von …” „… BCM dargelegt. Nachfolgend wird der Business-Continuity-Prozess vorgestellt und gezeigt, wie …”

Titelei/Inhaltsverzeichnis

„… Continuity Planning (oder -Plan) BER Flughafen Berlin Brandenburg BIA Business-Impact-Analyse BKM …” „… Germann Jossé Umgang mit Krisen und Großstörungen Vahlen KRISEN- MANAGEMENT UND BUSINESS …” „… CONTINUITY Krisenmanagement und Business Continuity Krisenmanagement und Business Continuity Umgang mit …”

4 Einführung in BCM: Störungen der Continuity – was nun? S. 39-58

„… % gesenkt werden. Sofern Unternehmen ohne effektive BCM-Pläne von einer Großstörung betroffen werden, so …” „… Deutschland ergab sich, dass im Jahr 2018 knapp 49 % der Befragten bestehende BC-Pläne aktivieren mussten, 20 …” „… zu eröffnen, mit großer Wahrscheinlichkeit endgültig, und • 75 % der Unternehmen ohne BC-Pläne …”

doi.org/10.15358/9783800664276

Ralf Kesten, Arno Müller, Hinrich Schröder - IT-Controlling

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Ralf Kesten, Arno Müller, Hinrich Schröder

IT-Controlling

2013

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8.2 Mehrperiodige Abweichungsanalyse des Kapitalwertes S. 190-198

„… 8.2 Mehrperiodige Abweichungsanalyse des Kapitalwertes 181 für Plan/Ist- bzw. Plan …” „… insbesondere bei Plan/ Ist-Vergleichen ersatzweise bspw. auf die Messgröße „Betriebsergebnis“ oder „Summe …” „… ) berechneten Kapitalwert wird im Folgenden „Plan-Kapitalwert“ genannt, da er ausschließlich aus Planungsdaten …”

8.1 Problemstellung: IT-Projekte in der Nutzungsphase kritisch begleiten S. 186-190

„… nicht immer gegeben. Die Relevanz von Nachrechnungen in Form von Plan/Ist-Vergleichen ist dann schwer …” „… aufzeigen, ob anvisierte Einspareffekte realisiert werden konnten (Plan/Ist-Vergleich für abgelaufene …” „… Perioden) oder noch zu erwarten sind (Plan/Wird-Vergleich für künftige Perioden). Nicht selten wird gerade …”

Literaturverzeichnis S. 259-270

„… ): Plan und Realität effizient vergleichen: Projektcontrolling mit Earned Value-Management, in …” „… Business/IT Alignment, Wirtschaftsinformatik, 48. Jg. (2006) 5, S. 314–322. Bell, S.C/Orzen, M.A. (Lean IT …” „… Finance, 8. Aufl., Boston/u. a. 2006. Brugger, R. (IT Business Case 2005): Der IT Business Case …”

7.2 Verfahren zur Bewertung von IT-Investitionen S. 143-166

„… einem Plan-/Ist- Vergleich zu erfassen (vgl. Abb. 7-11). Diese Gegenüberstellung basiert auf …” „… Verteilung der produktiven Arbeitsstunden Ist Plan (nach IT-Investition) IT- Bereich Zentrales Controlling …” „… Business-Bereich zuzuordnen sind. Während reine Infrastrukturinvestitionen vorwiegend den IT-Bereich beeinflussen …”

6.3 Projektcontrolling im agilen Projektmanagement S. 137-140

„… Projektstart auf Basis eines fixierten Pflichtenheftes einen unabänderlichen Plan für die Projektlaufzeit zu …” „… erstellen und diesen dann permanent anzupassen wird das Projekt im Release Plan nur grob in logische Phasen …” „… (Sprints) gegliedert, in denen definierte Funktionsumfänge bereitgestellt werden. Ein detaillierter Plan …”

3.2 Bewertung der IT-Strategie im Rahmen des „IT-Fitness Check“ S. 48-52

„… , gekennzeichnet durch Schlagworte wie „Business Alignment“ oder „Strategic Alignment“, hat insbesondere durch …” „… die Entwicklung der Unternehmensstrategie liefern, wie es bspw. in der Boomphase des e-Business häufig …” „… ff.; Teubner, A. (IT/Business Alignment 2006), S. 368 ff. 3.2 Bewertung der IT-Strategie im Rahmen …”

11.4 Grenzen der IT-Unterstützung des IT-Controllings S. 255-259

„… Controlling-Umfeld wie Enterprise Resource Planning (ERP)- und Business Intelligence (BI)-Tools hingewiesen. Dies …” „… ): Plan und Realität effizient vergleichen: Projektcontrolling mit Earned Value-Management, in …” „… Business/IT Alignment, Wirtschaftsinformatik, 48. Jg. (2006) 5, S. 314–322. Bell, S.C/Orzen, M.A. (Lean IT …”

7.4 Zusammenfassung: Mehrstufiges Vorgehensmodell S. 183-186

„… Erfahrungswerte für neu anstehende Business Cases gewonnen werden können. Zu jeder Wirkungskategorie wie …” „… Plan/Ist-Vergleichen ist dann schwer zu rechtfertigen. Allerdings sind die bisherigen Argumente um mindestens zwei …”

doi.org/10.15358/9783800643486

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