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Professor Carsten Berkau - Management Accounting

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Professor Carsten Berkau

Management Accounting

2020

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

„… What is in the Chapter? The chapter (8) Cost Volume Profit Analysis (CVP-Analysis) discusses how …” „… how many passengers on board make the flight earn zero profit. The airlines strive to exceed that …” „… Frankfurt/Main. We also discuss the calculation of the probability for profits when factors are unknown but …”

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

„… that indicates how much profit or cash flow change in response of changes in revenues (outputs …” „… ). Investments work as a leverage. As more a company invests as more profit increases due to higher sales …” „… quantities. But caution! The leverage works both ways, lower quantities of goods/services make profits …”

10. Performance Measurement S. 167-179

„… factor for a business to be successful and achieve its profit, return, cash and value objectives. We …” „… ): Controllable Contribution Margin Ad (c): Divisional Contribution Margin Ad (d): Divisional Net Profit …” „… ) 179,000 329,000 (200,000) (200,000) (21,000) 129,000 108,000 (32,400) 75,600 Figure 10.4: Profit …”

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

„… for an Accounting period. The profit plan is referred to as the profitability analysis by Management …” „… bottom line of the profit plan. Figure 6.4: KIRSTENBOSCH (Pty) Ltd.’s profitability plan Ad (4KB …” „… ): Liquidity Plan So far, we only considered profitability values. Profitability values determine profit …”

14. Flexible Budgeting / Marginal Cost Accounting S. 252-264

„… profitability analysis. Marginal cost Accounting allows us to plan profit for different outputs, here …” „… costs are allocated to the Profit and Loss account. You can study the outcomes by comparing cost …” „… instance, you assign all overheads to the product, which sells best or gives the highest profit margin …”

12. Risk Valuation S. 211-229

„… uncertain outcome of a factor that affects profit and/or cash flow. For risks the probability and …” „… their funds depends on the volatility of the business's profits and cash flows. A company applying …” „… particular item, such as profit or cash flow of a company. The name MonteCarloSimulation refers to gambling …”

22. Abbreviations S. 357-362

„… Profit and Loss PC Proportional costs PC Primary Costs PE Physical Education P.I. Profitability …” „… Chief Executive Officer c/d Balance carried down c/f Carried Forward (Profit) CF Cash Flow CFO …” „… Cost of Sales, Cost of Goods Sold CR Credit Recorded, Credit Entry CVP Cost Volume Profit CVPA …”

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

„… activities that lead to a profitable performance. In general firms pursue profit, cash flow per se and …” „… least the approved revenue planning, cost planning, profit planning and liquidity planning. Budgets are …” „… also causes Accounting workload to increase. Management Accountants calculate profit and cash …”

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

„… . Profitability means high performance - measured by net operating profits. A net operating profit is the …” „… of products and profit. As the case is linked to Industrial Management, calculations follow …” „… must understand how the business processes work and what affects the company’s profit and cash flow …”

2. Introduction to Management Accounting S. 11-15

„… return figure based on a company’s annual profit as percentage of its total assets. In contrast, the …” „… creditors about past Accounting period’s profit and cash flow, Management Accounting addresses future …” „… with different business scenarios. The cost-volume-profit analysis is introduced in chapter (8). It …”

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

„… expenses results in profit. A profitability analysis can be prepared for the entire company or for …” „… similar to the profit and loss calculation in Financial Accounting. It can be based on the nature of …” „… analysis are single product margins and absolute profit. Below, we study Cost Accounting with a case …”

11. Accounting for Mergers and Acquisitions S. 180-210

„… FRIED CHICKEN’s refined data sheet Figure 11.3: OHIO FRIED CHICKEN’s weekly calculation of cash profit …” „… , the EUR value of the profit decreases. Changes of the currency exchange rate have a direct impact on …” „… the profit value of a South African investment as it is paid in ZAR. In the long-term run, we notice …”

17. Reporting S. 297-306

„… statement is correct? 1. The net profit is amounting to 26,000.00 EUR. 2. The net profit after tax is …” „… amounting to 18,200.00 EUR. 3. The net profit is amounting to 23,800.00 EUR. 4. The net profit after tax is …” „… , calculations, monitoring results, profitability checks etc. must be brought to the operating manager’s …”

20. Multiple-Level Contribution Margin Accounting S. 339-343

„… allocations. At first, the calculation starts with single products. For profit calculation, variable costs …” „… to the last contribution margin which is the profit of the company By this approach, matches of …” „… profit? 1. 9,000.00 EUR. 2. 7,500.00 EUR. 3. 3,500.00 EUR. 4. 5,000.00 EUR. (3) What is a contribution …”

18. Job Order Costing (Manufacturing Accounting) S. 307-327

„… Sales account. Deviations are considered as profit or loss. How it is done (Job Order Costing) (1 …” „… non-manufacturing costs to the Profit and Loss account. (14) Calculate profit. We introduce the first case study …” „… and changes the operational profit for the period. Working Definitions: Job Order: A job order is …”

19. Process Costing (Manufacturing Accounting) S. 328-338

„… Goods Inventory account. (9) Record the revenue. (10) Add all non-manufacturing costs to the Profit …” „… and Loss account. (11) Debit the cost of sales to the Profit and Loss account. (12) Calculate the …” „… profit. We illustrate the concept by a case study of a shoe manufacturer. We observe three production …”

1. Conventions S. 4-10

„… the pre-tax profit EBT. Financial Statements for Taxation: We do not intend to deepen your …” „… period. Furthermore, we ignore any consequence on income tax resulting from profits carried forward or …” „… calculation model. The total income taxes are calculated by multiplying the pretax profit (=earnings before …”

15. Cost Monitoring S. 265-273

„… later on is closed-off to the Profit and Loss account. This way, deviations do not increase inventory …” „… valuations but count for profit or loss. In general, only the consumption variance c counts for the …” „… budget. This way, the company works on schedule and is likely to reach its profitability objectives …”

3. Case Study PENOR PLC - Financial Accounting S. 16-40

„… interested in its financial position, its profit and cash flows. Companies that are publicly owned prepare …” „… profit by deducting opening values for inventory and purchases from revenue and closing stock, adjusted …”

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

„… for period costs are closed-off to the Profit and Loss account at the end of the Accounting period …” „… format for profit calculation? 1. Administration, depreciation on production facilities, labour in the …”

Titelei/Inhaltsverzeichnis S. 1-3

„… / Business Plan 6-82 7. Cost Concepts, Cost Behaviour and Cost Separation 7-113 8. Cost Volume Profit …”

16. Cost Allocations S. 274-296

„… considered for allocations whereas all fixed costs are closedoff to the Profit and Loss account. We study a …”

21. Activity Based Costing S. 344-356

„… Ltd.’s alternative activity analysis Figure 21.7: TORQUAY Ltd.’s alternative Profitability Analysis 2nd …” „… profitability analysis, 2nd amendment Summary: ABC and ABM are concepts based on the assignment of fixed …”

doi.org/10.24053/9783739880280

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Carsten Berkau

Financial Statements

2019

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12. Statement of Profit or Loss and Other Comprehensive Income S. 265-285

„… income statement for a statement that includes ordinary and extraordinary profits/gains and expenses. IAS …” „… Berkau: Financial Statements 4e 12-265 12. Statement of Profit or Loss and Other Comprehensive …” „… Income Learning Objectives: Profit is the difference between income and expenses. In line with IAS …”

4. Accounting for Retailers S. 53-72

„… carries forward a profit/loss, there will be a balance b/d to be considered for the Retained Earnings …” „… retailers. Here are the main topics of this chapter: - Gross profit. - Trading Account. - Trial Balance …” „… Valuation only in chapter (9). Retailers prepare a “two-step” profit or loss calculation in order to …”

11. Equity on the Balance Sheet S. 253-264

„… in voting rights. A fixed dividend is regarded as favourable as it does not depend on the profit …” „… result from share issues, earnings reserves come from profits and revaluation reserves apply when a …” „… ordinary shares. In 20X0, YARRA Ltd. earns a profit of 150,000.00 ZAR. The company prepares Berkau …”

2. Financial Statements based on HGB S. 11-29

„… . Capital reserves III. Financial assets III. Earnings reserves IV. Profit/Loss carried forward B. Current …” „… . Tangable assets 26,000 II. Capital reserves III. Financial assets III. Earnings reserves IV. Profit/Loss …” „… business plus all profits kept in the company. For that reason, equity is also called the book value of …”

3. Financial Statements based on IFRSs S. 30-52

„… and include a statement of financial position, a statement of profit or loss and other comprehensive …” „… elements linked to the statement of profit or loss and other comprehensive income are net amounts. Hence …” „… SERVICE Ltd.’s accounts Before profit calculation, KENILWORTH METERED TAXI SERVICE Ltd. records the …”

13. Statement of Changes in Equity S. 286-295

„… statements in order to disclose the appropriation of profits. In this chapter (13), we cover the …” „… shares, dividend receipts, profit and its appropriation as well as a revaluation of investments. We …” „… information, such as income, effects of changes linked to IAS 8, and reconciliations for profit and loss …”

8. Business Combinations S. 164-202

„… statements as disclosed in Figure 8.22 and Figure 8.23. No profit/loss carried forward applies for the …” „… : Consolidation worksheet for PORTERSVILLE Group (1) Given that no profit/loss is carried forward, we know that …” „… Statements 4e 8-191 AGGR. CAP. CONS non-CTRL Profit.CONS CONS. F/S N-cur Assets P,P,E 3,600,000 …”

5. Basics of Financial Statement Analysis S. 73-91

„… in profit instantly. As the sneakers are added to stock at cost of manufacturing, profitability is …” „… appropriation of profits. Auditing is not ruled by IFRSs because it falls under national law. The start …” „… sale more attractive for its clients. We assume, in total, ROSENDAHL Ltd. discloses poor profit for …”

15. Abbreviations S. 323-328

„… Flow c/f carried forward (Profit) CFO Chief Financial Officer, Accountant CFS Statement of Cash …” „… . Controlling cur Current CVP Cost Volume Profit CVPA Cost Volume Profit Analysis, CVP-analysis D Debit /d …” „… Fue Fuel Costs FV Fair Value FVTPL Fair Value through Profit or Loss FVTOCI Fair Value through …”

10. Statement of Cash Flows S. 235-252

„… : shareholders and creditors. In general, a shareholder is interested in profit and liquidity in order to …” „… estimate the dividend to receive. It depends on the profit plus profit carried forward and the ability of …” „… (reconciliation of profits with operating cash flows and calculating investing and financing cash flows …”

7. Non-current Assets on the Balance Sheet S. 112-163

„… disclose it on its balance sheet. I.e., a doctor who considers his patients as a potential to earn profit …” „… expenses and is recorded through profit or loss in the Accounting period when they occur. We study the …” „… each asset (or asset group) impaired. (5) Close-off the Impairment Loss account to the Profit and …”

6. Formal Aspects of Financial Statements S. 92-111

„… sheet), a statement of profit or loss and other comprehensive income, a statement of changes in equity …” „… ). Operational costs in 20X5 are 48,000.00 AUD. (Bookkeeping entry (6)). BATHURST Ltd.’s pre-tax profit in 20X5 …” „… 16,415.04 23,450.06 23,450.06 Profit and Loss-20X5 P5L Income tax liabilities ITL D C D C OV 61,595.52 P …”

9. Current Assets on the Balance Sheet S. 203-234

„… against expenses, the account’s name is the Bad Debts account that is closed-off to profit or loss at …” „… the gross profit calculation in Figure 9.1. DR Inventories .................. 408,000.00 ZAR …” „… Inventory account(s). (5) At the year-end, apply a Trading account for the gross profit calculation …”

16. Table of Figures S. 329-332

„… ) 2-16 Figure 2.3: KIELING TAXI GmbH’s balance sheet 20X1 2-18 Figure 2.4: KIELING TAXI GmbH’s profit …” „… accounts after adjustments (20X1) 3-36 Figure 3.6: KMTS Ltd.’s accounts after profit calculation (20X1 …” „… accounts after profit calculation (20X2) 3-46 Figure 3.13: KMTS Ltd.’s accounts for profit appropriation …”

14. Liabilities on the Balance Sheet S. 296-322

„… , a company holding bonds would be obliged to adjust the fair value permanently through profit or …” „… value measurement and all adjustments through profit or loss until maturity day eventually result in a …” „… classification of derivatives at fair value with adjustment through profit or loss. In contrast to amortised …”

1. Conventions S. 4-10

„… simplified income tax model applies. Income taxes are amounting to 30 % of the pre-tax profit EBT …” „… profits carried forward or backwards. Presentation of Accounts: Accounts are displayed in the …” „… simplified tax calculation model. The total income taxes are calculated by multiplying the pretax profit …”

Titelei/Inhaltsverzeichnis S. 1-3

„… . Statement of Profit or Loss and Other Comprehensive Income 12-265 13. Statement of Changes in Equity 13-286 …” „… taxes are amounting to 30 % of the pre-tax profit as calculated by financial statements based on IFRSs …”

doi.org/10.24053/9783739880143

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Carsten Berkau

Financial Statements

2021

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12 Statement of Profit or Loss and Other Comprehensive Income S. 318-340

„… apply the name income statement for a state-ment that includes ordinary and ex-traordinary profits/gains …” „… Berkau: Financial Statements 6e 12-318 12 Statement of Profit or Loss and Other Comprehensive …” „… Income 12.1 What is in the Chapter? Profit is the difference between reve-nue and expenses. In line with …”

4 Accounting for Retailers S. 67-88

„… account. In case a company carries forward a profit/loss, there will be a balance b/d to be considered for …” „… of Bookkeeping. These are the main topics: - Gross profit calculation. - Trading Account. - Trial …” „… profit cal-culations and can apply a Trading Ac-count and the Trial Balance. 4.3 Dealerships We start …”

11 Equity on the Balance Sheet S. 302-317

„… carried forward from 20X0. There is no extra account for profit/loss carried forward. We refer to the …” „… whereas the retained earnings can contain amounts of preceding years, too. Therefore, profit/loss carried …” „… pref-erence shares and share redemptions. You learn about the profit appropria-tion as well and you can …”

8 Business Combinations S. 198-246

„… as disclosed in Fig-ure 85 and Figure 86 (before appropria-tion of profits). No profit/loss carried …” „… Given that no profit/loss is carried for-ward, we know that between 3.01.20X2 and 31.12.20X4, HENDERSON …” „… Profit.CONS CONS. F/SN-cur AssetsP,P,E 3,600,000 3,600,000Int. assets 0 0Investments 520,000 (520,000) 0 …”

2 Financial Statements based on HGB S. 20-41

„… assets III. Earnings reservesIV. Profit/Loss carried forward B. Current assets V. Annual surplus/loss I …” „… . Earnings reservesIV. Profit/Loss carried forward B. Current assets V. Annual surplus/loss 18,200 I …” „… owners’ contribution of funds to their business plus all profits kept in the company. For that reason …”

13 Statement of Changes in Equity S. 341-350

„… change its equity: Share issue, recording treas-ury shares after a buy-back, dividend receipts, profit …” „… earning, the appropria-tion of profits as well as a revaluation of an investments. We further refer to …” „… disclosure of in-formation, like income, effects of changes linked to IAS 890, profit and loss, other …”

3 Financial Statements based on IFRSs S. 42-66

„… includes a statement of financial position, a statement of profit or loss and other comprehensive income, a …” „… ZAR/m, payment one month in advance, from 1.07.20X2 onwards: 13,800.00 ZAR/m. Appropriation of profits …” „… Rent-20X1 RNT Figure 13: KENILWORTH METERED TAXI SERVICE Ltd.'s accounts - con-tinued Before profit …”

5 Basics of Financial Statement Analysis S. 89-108

„… financial statements and so for the appropriation of profits. Audit-ing is not ruled by IFRSs because it …” „… profit per cashed-in EUR. With temporary price reductions, a com-pany tries to “pump goods into the …” „… customers. We assume, in total, ROSENDAHL Ltd. discloses poor profit for the period due to its low sales …”

15 Abbreviations S. 383-389

„… 15-384 c1d Balance carried down on 31.12.20X1 c/f carried forward (Profit) CFO Chief Financial Officer …” „… Financial Statement Analysis FUE Fuel Costs FV Fair Value FVTPL Fair Value Through Profit or Loss FVTOCI …” „… beschränkter Haftung GoD Gain on Disposal GP Gross Profit GST Goods and Service Tax, same as Value Added Tax …”

10 Statement of Cash Flows S. 284-301

„… : Think about a company that is profit-able but only generates low amounts of cash with its activities …” „… reconcilia-tion of profits with the operating cash flows. The derivative method is cov-ered, too; however, we …” „… thus is creating and/or increasing its potential to gen-erate cash and profit. Once an invest-ing cash …”

7 Non-current Assets on the Balance Sheet S. 131-197

„… who consid-ers his patient base a potential to earn profits cannot disclosed it on the bal-ance sheet …” „… , fall under regular operational expenses and are recorded through profit or loss in the Accounting …” „… Bookkeeping entry (3’’). The repair is an expense within the Ac-counting period and recorded through profit or …”

6 Formal Financial Statement Requirements S. 109-130

„… comprises a statement of financial position (bal-ance sheet), a statement of profit or loss and other …” „… profit. The pre-tax profit (EBT) in 20X5 equals: 132,600 – 45,000 – 12,500 – 3,375 – 48,000 = 23,725.00 …” „… AUD. After Berkau: Financial Statements 6e 6-115 tax reduction a profit of: (1 – 30%) × 23,725 …”

9 Current Assets on the Balance Sheet S. 247-283

„… ac-count applies. It is closed-off to profit or loss at year-ends as part of adjust-ments. Current assets …” „… GREENACRES Ltd., the Trading ac-count applies for gross profit calcula-tions. Accounting for inventories …” „… profit calcula-tion in Figure 112. DR Inventories .................. 408,000.00 ZAR CR Trading …”

Titelei/Inhaltsverzeichnis S. 1-12

„… ...................................................................................................... 4-67 4.4 Gross Profit Calculation …” „… Statement of Profit or Loss – BATHURST Ltd. .................................... 6-121 6.8 Statement of …” „… .................................... 8-222 8.10 Intra-Group Profit Consolidation …”

14 Liabilities on the Balance Sheet S. 351-382

„… the fair value regularly on bal-ance sheet days through profit or loss or through other comprehensive …” „… , the fair value measurement and all adjust-ments through profit calculations until redemption result in …” „… adjustment through profit or loss. In 20X2, the inter-est paid is 30,000 ZAR and the net in-crease of the …”

16 Table of Figures S. 390-393

„… : KIELING TAXI GmbH’s abridged balance sheet (20X1) 2-29 Figure 5: KIELING TAXI GmbH’s profit and loss …” „… ) 3-49 Figure 15: KMTS Ltd.’s accounts after profit calculation (20X1) 3-51 Figure 16: KMTS Ltd.’s income …” „… Ltd.’s accounts (20X2) 3-57 Figure 21: KMTS Ltd.’s accounts after profit calculation (20X2) 3-59 Figure …”

1 Conventions S. 14-19

„… the IFRSs, a simplified income tax model applies. Income taxes amount to 30 % of the pre-tax profit …”

doi.org/10.24053/9783739881829-0

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Carsten Berkau

Financial Statements

2020

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12. Statement of Profit or Loss and Other Comprehensive Income S. 281-302

„… that includes ordinary and ex-traordinary profits/gains and ex-penses. IAS 1.81 applies. Nature of …” „… Berkau: Financial Statements 5e 12-277 12. Statement of Profit or Loss and Other …” „… ComprehensiveIncomeWhat is in the Chapter? Profit is the difference between reve-nue and expenses. In line with IAS 1.99 …”

4. Accounting for Retailers S. 58-79

„… Retained Earnings account. In case a com-pany carries forward a profit/loss, there will be a balance b/d to …” „… topics: - Gross profit calculation. - Trading Account. - Trial Balance. Learning Objectives: After …” „… are familiar with the profit calculation and can apply a Trading Account and a Trial Balance. We start …”

11. Equity on the Balance Sheet S. 266-280

„… account for profit/loss carried forward. We refer to the amount in the Retained Earnings account as the …” „… whereas the retained earnings can con-tain amounts of preceding years, too. This means profit/loss carried …” „… learn about the profit appropria-tion as well and can determine the book value of a company. You know …”

2. Financial Statements based on HGB S. 12-33

„… . Tangable assets II. Capital reservesIII. Financial assets III. Earnings reservesIV. Profit/Loss carried …” „… reservesIV. Profit/Loss carried forwardB. Current assets V. Annual surplus/loss 18,200 I. InventoriesII …” „… owners’ contribution of funds to their business plus all profits kept in the company. For that reason …”

13. Statement of Changes in Equity S. 303-312

„… equity: Share issue and treasury shares, dividend receipts, earning profit and its appropriation as well …” „… , and reconcil-iations for profit and loss, other com-prehensive income as well as transac-tions with …” „… based on shares ex-tend their income statements for dis-closure of their profits' appropriation. Below …”

8. Business Combinations S. 177-215

„… and Figure 8.23. No profit/loss carried forward applies for the financial statements for PORTERSVILLE …” „… worksheet for PORTERSVILLE Group (1) Given that no profit/loss is carried for-ward, we know that between …” „… Figure 8.26. Berkau: Financial Statements 5e 8-200 AGGR. CAP. CONS non-CTRL Profit.CONS CONS. F/SN-cur …”

3. Financial Statements based on IFRSs S. 34-57

„… statement of financial position, a statement of profit or loss and other comprehensive income, a statement …” „… advance, from 1.07.20X2 onwards: 13,800.00 ZAR/m. Appropriation of profits: 20X1: carried forward / 20X2 …” „… SERVICE Ltd.'s accounts - con-tinued Before profit calculation, KENILWORTH METERED TAXI SERVICE Ltd …”

5. Basics of Financial Statement Analysis S. 80-98

„… of profits. Auditing is not ruled by IFRSs because it falls under national law. The start for …” „… ex-ample the profit per cashed-in EUR. With temporary price reductions, a com-pany tries to “pump goods …” „… sale more attractive for its customers. We assume, in total, ROSENDAHL Ltd. dis-closes poor profit for …”

10. Statement of Cash Flows S. 250-265

„… company that is profit-able but only generates low amounts of cash by its activities. How can this hap-pen …” „… activities for profit calcula-tion purposes. Thus, the recording re-fers to profitability figures, like …” „… must adjust profits for those activities that (1) are relevant for prof-itability but do not impact …”

15. Abbreviations S. 343-348

„… , Credit Entry ctrl. Controllingcur CurrentCVP Cost Volume ProfitCVPA Cost Volume Profit Analysis …” „… Gesellschaft mit beschränker Haftung (German legal form) GoD Gain on DisposalGP Gross ProfitGST Goods and …” „… of Expense methodNP Net ProfitNPO Non-Profit OrganisationNSP Net Selling Price oCF Cash Flow from …”

7. Non-current Assets on the Balance Sheet S. 120-176

„… doctor who considers his patient base a potential to earn profit cannot disclosed it on the balance sheet …” „… replacements or tyre ex-changes, falls under regular opera-tional expenses and is recorded through profit or …” „… period and recorded through profit or loss. We cannot add repair costs to property, plant, equipment, it …”

6. Formal Aspects of Financial Statements S. 99-119

„… comprises a statement of financial position (bal-ance sheet), a statement of profit or loss and other …” „… 48,000.00 AUD. (Bookkeeping entry (6)). They are not VATable. BATHURST Ltd.’s pre-tax profit in 20X5 equals …” „… 132,600.00 132,600.00ITL 7,117.50 b/d 23,725.00 R/E 16,607.50 23,725.00 23,725.00Profit and Loss-20X5 P5L …”

9. Current Assets on the Balance Sheet S. 216-249

„… accounts; the Bad Debts account applies. It is closed-off to profit or loss at year-ends as part of …” „… our Basics, chapter (26). gross profit calculation. Accounting for inventories depends on the …” „… . Observe the Bookkeeping entry below and the gross profit calculation in Figure 9.1. DR Inventories …”

14. Liabilities on the Balance Sheet S. 313-342

„… the bonds would be obliged to adjust the fair value permanently through profit or loss or through …” „… profit calculations until maturity result in a zero-sum-game. This is caused by the settlement amount not …” „… paid interest and the loan ad-justment through profit or loss. In 20X2, the interest paid is 30,000 ZAR …”

16. Table of Figures S. 349-352

„… 2.3: KIELING TAXI GmbH’s abridged balance sheet (20X1) 2-17 Figure 2.4: KIELING TAXI GmbH’s profit and …” „… Ltd.’s accounts after adjustments (20X1) 3-37 Figure 3.6: KMTS Ltd.’s accounts after profit calculation …” „… Ltd.’s accounts after profit calculation (20X2) 3-46 Figure 3.13: KMTS Ltd.’s accounts for profit …”

Titelei/Inhaltsverzeichnis S. 1-6

„… . Statement of Profit or Loss and Other Comprehensive Income 12-277 13. Statement of Changes in Equity 13-299 …”

1. Conventions S. 7-11

„… taxes amount to 30 % of the pre-tax profit EBT. Financial Statements for Taxation: We do not cover tax …”

doi.org/10.24053/9783739880938-0

Dietmar Ernst, Ulrich Sailer, Robert Gabriel - Sustainable Business Management

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Dietmar Ernst, Ulrich Sailer, Robert Gabriel

Sustainable Business Management

2023

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4‍ ‍Social Responsibility: From Profit to the Common Good - and Back Again S. 63-76

„… 4 Social Responsibility: From Profit to the Common Good - and BackAgain Klaus Gourgé Learning …” „… purpose of a company? There are a number of possible answers: Tomake a profit. To create jobs. To increase …” „… Responsibility: From Profit to the Common Good - and Back Again3 Instead of many for instance Erk, Daniel (2019 …”

12‍ ‍Marketing and Sustainability S. 191-208

„… " (profit-people-planet)8 or 3-pillar model and implies customer focus, pursuing corporategoals, long-term orientation …” „… determined and compared to thecost structure in order to maximize profits. If marginal costs correspond to …” „… marginal revenue, theprice with the highest profit potential has been found - provided that both the cost …”

Glossary S. 387-394

„… model of the common good economy(GWO), success is no longer to be determined by the profit made, but by …” „… against corruption.Global Reporting Initiative (GRI):The GRI is a non-profit foundation established …” „… taxes and strict rules for environmental and worker protection reduce profits, socompanies avoid …”

1‍ ‍Sustainable Business Management S. 17-30

„… the pursuit of profit, but is a secondary condition in the pursuit of economicgoals.The sustainable …” „… Chapter 4: "Social Responsibility: From Profit to the Common Good - and BackAgain".19 Wagner, M …” „… an integral part of core activ‐ities and profit maximizationAttention to reporting and self-selected …”

6‍ ‍Strategic Sustainability Management S. 91-112

„… organization can be seen as the opposite pole tothe traditional for-profit enterprise.Hybrid spectrum …” „… Business Corporation Practicing Social Responsibility Traditional For Profit Fig. 6.2: Spectrum of hybrid …” „… sustainability, than an organization that has been focused onpure profit maximization for many years and …”

19‍ ‍Sustainable Financial Management S. 323-336

„… of resources, short-term profit-seeking,and financial crises. Thus, the question arises:■ Is this …” „… to pass on an investment to thirdparties, the more investors might profit from strong short-term …” „… the postulate in front of them like a political statement. They cared more about driving up profits …”

3‍ ‍Economic Perspective and Environmental Economics S. 41-62

„… the way to enormous profit opportunities.Example: Hen-and-Egg Problems: Who Must Start FirstConsumers …” „… entrepreneur will compare her marginal utility(marginal profit) for each additional unit of output with the tax …” „… rate. If the marginal profit is belowthe tax rate, an expansion of production (at least under the given …”

9‍ ‍Corporate Compliance S. 145-158

„… betweenpeople, planet and profit.9.1.2 Compliance With Government Regulation and Business Self-RegulationThe …” „… and the pursuit of profit bymeans of generally binding and sanctioned legal provisions.148 9 Corporate …”

17‍ ‍Sustainability Controlling S. 289-304

„… materials will have on profit.Good decisions can be made on this basis.Such a mathematical approach is often …” „… accounting including external costs■ Material and energy balances■ Life cycle assessment■ Ecological profit …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Responsibility: From Profit to the Common Good - and Back Again (KlausGourgé …”

List of Authors S. 379-386

„… enterprises.Prof. Dr. Klaus Gourge Chapter 4: Social Responsibility: From Profit tothe Common Good - and Back …”

2‍ ‍Sustainability - An Introduction S. 31-40

„… : From Profit to the Common Good - and Back AgainManagement and Value CreationOutlook …” „… investmentsin future-proof technologies that enable profitable growth and offer our customers acompetitive …”

5‍ ‍Understanding Transformation S. 77-90

„… affairs,with the aim of primarily profit-oriented enterprises creating fair, adaptable and desirable …”

16‍ ‍Sustainable Innovation Management S. 275-288

„… obstacles to investment and ultimately also enable profits.At a GlanceOften, sustainability aspects are …” „… Sustainable Innovation Management in PracticeSustainable innovation management is caught between profitability …” „… to the lack ofknowledge about the associated profitability and risk reduction. The main reasons for …”

10‍ ‍International Management and Sustainability S. 159-172

„… states that companies choose those countries for investment in which they can makethe highest profits …”

8‍ ‍Legal Foundations of Responsible Corporate Governance S. 129-144

„… threat of the skimming of profits andfines in a not inconsiderable amount, Sections 331, 334 AktG.d …”

13‍ ‍Sustainable Procurement and Logistics Management S. 209-226

„… extended system of formal objectives. In addition to long-term profit generation and customer satisfaction …”

Accompanying Words S. 13-14

„… responsibility and sustainability on the one hand- and profitability on the other. But in the service of the next …” „… successful in the future if they combine sustainability and profitability. In this respect, it isto be …”

11‍ ‍Integral Management - New Perspectives for Sustainable Development S. 173-190

„… , profitability, success, liquidity and profitabilityare an expression of the company's current situation. However …”

15‍ ‍Sustainable Product Management S. 245-274

„… profitability ofproducts. The discipline of sustainability is not limited to the corporate perspective but …” „… marketability, deliverability,and/or profitability within a timespan of months or years.In this respect, the …” „… . Cooper2 of more than 257 US companies, about 55% onaverage achieve their sales and profitability targets …”

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