Читать книгу Management Accounting. Part 2 – Profit Plan, Finance Plan, Budgeted Balance Sheet - Werner Seebacher - Страница 9
ОглавлениеTable of Contents
2.3. Balance Sheet | Profit/Loss Account
2.4. Balance Sheet | Profit/Loss Account
Profit Plan | Finance Plan | Budgeted Balance Sheet
2.7. Profit Plan | Finance Plan
2.9. Finance Plan | Budgeted Balance Sheet
2.10. Profit Plan | Finance Plan | Budgeted Balance Sheet – the Big Picture
3. Profit Plan | Finance Plan | Budgeted Balance Sheet
3.1.1. Profit Plan and Profit/Loss Account
3.1.2. Profit Plan and Contribution Margin Costing
3.1.3. Profit Plan – Internal and External Accounting
3.2. Finance Plan
3.2.1. Result after Tax
3.2.2. Depreciation
3.2.3. Provisions
3.2.4. Provisions for Taxation
3.2.5. Reserves
3.2.6. Goods on Own Account (Capitalized)
3.2.7. Receivables from Trade
3.2.8. Liabilities from Trade
5.2.9. Inventory
3.2.10. Other Receivables
3.2.11. Other Liabilities
3.2.12. Deferred Charges
3.2.13. Deferred Income
3.2.14. Investments
3.2.15. Long-Term Liabilities | Loans | Credits
3.2.16. Capital Increase
3.2.17. Dividends | Distributions
3.2.18. Surplus of Cash | Demand for Cash
3.2.19. Summary of the Items | Mathematical Signs in the Finance Plan
3.3. Budgeted Balance Sheet
3.4. Connections
3.4.1. Profit Plan | Finance Plan – Connection
3.4.2. Finance Plan | Budgeted Balance Sheet – Connection
3.4.3. The Big Picture – The Overall Context
4. Profit Plan | Finance Plan | Budgeted Balance Sheet - Numerical Examples
4.1. Example 1: Foundation of an Enterprise
4.2. Example 2: Investment
4.3. Example 3: Financing
4.4. Example 4: Investment and Financing
4.5. Example 5: Purchase of Goods, Use of Goods, Turnover/Sales
4.6. Example 6: Deferred Charges
4.7. Example 7: Deferred Income
4.8. Example 8: Provisions
4.9. Example 9: Asset Disposal
4.10. Example 10: Goods on Own Account
5.1. Ratios Balance Sheet | Budgeted Balance Sheet
5.2. Ratios Profit | Profit Plan
5.2.1. Minimum Turnover
5.2.2. Volume Range
5.2.3. Price Range
5.2.4. Volume Range | Price Range - Connection
5.2.5. Minimum Turnover (price-related)
5.3. Ratios Liquidity | Finance Plan
5.4. Ratios Profit | Profit Plan – Liquidity | Finance Plan
5.4.1. Turnover Rate – Receivables from Trade
5.4.2. Turnover Rate – Liabilities from Trade
5.5. Ratios Profit | Profit Plan – Balance Sheet | Budgeted Balance Sheet
5.5.1. Return on Investment | ROI
5.5.2. Return on Equity | ROE
5.5.3. Return on Sales | ROS
