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ATD TD - specialised Dictionary market investigation market penetration market research market research department marketing research company marketing research institute market leader marketing area gap in the market marketability market position market potential market price averrage market price market forecast marketing segment market situation market position market structure customer servey market survey market supply market volume market growth market data Machine Maintenance Machine Installation mask sequence mask sequence mass loading mass loading mass test bulk processing measure Measure rejected Measure aborted Measure deleted Measure lost Measure description Measure list Measure number Sales Potential of Measure Measure Officer Measure Process scale units key matchcode mouse mouse handling mouse button pointer Mechanical systems Medical Engineering Group additional effort additional expenses multiple-shift usage multiple subscriber number MSN.

ATD TD - specialised Dictionary multiple use multiple usage additional costs, not invoiceable multi-client system multi-user system multi-level value added milestone report message segments additional charge due to quantity quantity structure Test and Measurement Systems Test, Measurement and Recording Instruments Fair Agency Fairs and Exhibitions measurement category define measurement categories to measurement unit measured value record a measurement reading, to methods and tools Microcomputer Components rental business migration migration from BAV to EDIFACT migration concept migration strategy micro segmentation Billion price reduction minimum processing time minimum requirement million instruction per second MIP Management Information System MIS hybrid costing due diligence for the next account colleague employee qualification employee training staff assignment co-determination competitor Member of the Supervisory Board Vice President.

Automation Group Executive Vice President fur stellvertretendes VM message financial means outflow of funds Medium-Voltage Switchgear and Systems small and mid-size business mean value Medium-size Communication Systems joint responsibility. ATD TD - specialised Dictionary Regenerative Power Systems Region domestic region regional unit, regional organization Regional Organization Regional Sales regional market regional SCN service provider regional delivery center Process of Regionalisation regional strategie Regional Strategies International Regions Office regional management Germany regions and groups regional boundary regional post office Closed-loop and Open-loop controllers regression test maturity model Cleaning service Clean Room Facilities travel expenses recovery Relays relative competitive position RCP profitable Return On Investment ROI re-engineering Repairs Repair Center repeater requirements defined with adequate accuracy resource management restructuring ATD TD - specialised Dictionary structural diagram study archiving study phased integration and testing of the system time sheet time sheet Representative Offices Representative Companies subadressing SUB search term, search criterion search function search term, search criterion Support Center for Effort Estimation and Metrics Project Management Support Center software configuration and interface management software interface management software SW synchronous transmission synergy system ready for use shut down the system, to system implemented, documented and ready for use project and system engineering abnormal end system architecture system selection system selection Multi-regional service packages Interregional Projects surplus compiler translation overview graphic transmission transmission quality transfer protocol ATD TD - specialised Dictionary use of existing software specified directory delay liquidated damages Sales and Marketing video system Video Systems teletext security principle whereby at least 2 persons are required virtual reality VM complete CM system complete CM system set up and checked completeness advance planning prerequisites preconditions preselection preparation of pilot operations preventive measure preventive actions printed forms default settings Intentional Marketing Corporate Projects Development advance financing specifications earlier and follow-up projects earlier version type of business transaction transaction code procedure procedure with version planning process model procedure proposed measures campaign, project enterprise documents available be found template provisional backup front-end processor regulation, rule Regulations caution!

ATD TD - specialised Dictionary Weighing systems dialling telephone Wide Area Network WAN consignee goods recipient manually entered consignee flow of goods delivery of goods Thermal Power Stations queue time maintenance Engineering and Field Services preventive maintenance using maintenance plans maintenance service maintenance cycle maintenance agreement waterfall model mutual funds omission throwaway prototype electronic postprocessing advanced training, further education.

Offenders will be liable for damages. All rights reserved. Including rights created by patent grant or registration of a utility model or design. Right of technical modifications reserved. ATD TD - specialised Dictionary competitive intensity competitive parameters competitive strength competitive advantage to rate rating noncontradiction as agreed upon during business plan discussion restart. Energy Meters terms of payment acknowledgement of receipt of payment row time budget duration time logging system time management.

Lebenslauf (kurz)

Net book value Net cash from financing activities Net cash from investing activities Net cash from operating activities Net cash from operating activities to current liabilities. Net cash from operating activities to net cash from investing activities Net cash from operations. Price erosion Price to net cash from operating activities per share Probable Process Procurement plan Profit Profit margin Profitability.

Amounts owed by a business entity for purchases it has made but not yet paid for and for which payment is due at a future date. Trade accounts receivable. Amounts owed to a business entity by customers as a result of delivering goods or services and extending credit in the ordinary course of business. The difference between two numbers in absolute figures. A summary record of the balance and the changes in a particular asset, liability, shareholders' equity, revenue or expense.

The difference between total left side and right side amounts in an account at a particular time. Selecting the methods of measurement that are the least likely to overstate income and assets and understate liabilities. The multi-stage process to organize and report the financial effects of the many business transactions that occur during an accounting period. The period of time one year, one quarter, one month over which changes in a business entity's financial position are measured and reported in the financial statements.

See trade accounts payable. See trade accounts receivable. Events recorded in the current accounting period for which payments will occur in a later period. Accounting method whereby revenue and expense items are included in income as they are earned or incurred, even though they may not yet have been received or actually paid in cash. Amounts which are expected to be paid for known obligations of which the amount can only be approximated. Total amount of amortization expenses related to intangible assets recorded in the balance sheets contra asset account. Total amount of depreciation expenses related to specific plant and equipment recorded in the balance sheets contra asset account.

Actual cost of all tasks completed. Real costs incurred to date. Actual cost of work performed. When a business entity issues stock above par value, the excess is included in additional paid-in capital. ATD TD - specialised Dictionary Journal entries made before the computation of ending account balances to assign the financial effects of transactions to the appropriate time periods or to correct errors.

Moneys paid as a loan or as part of a payment to be made later. Subsidiary in which a company AG directly or indirectly owns a majority of the voting rights. Trade accounts receivable which are past due. Form that indicates which trade accounts receivable require special attention by providing the time they are outstanding. To spread a single cost over a number of departments, products, services, customers, people, or time. See target cost. An account that is established to recognize a probable reduction in value of an asset.

The allocation of the acquisition costs of intangible assets to the periods that benefit from these assets e. See also depreciation. The formal financial statements issued yearly. The report shows the balance sheet, statement of income, statement of cash flows, auditor's report, and management's discussion and analysis. The report also shows other basic information of interest to shareholders. It includes software configuration, coding and testing.

Type of research and development aimed at the translation of new knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process. Increase in value. Amount owed, which has not been paid at the right time. Accounts found on the left side of the balance sheet and used to record the assets of a business entity. The active management of the asset structure so that working capital and noncurrent assets are reduced to exactly the minimal amount that is necessary to secure efficient operations.

Physical objects or rights which are owned by a businesses entity and which are used to generate income and cash for the business entity. Series of checks showing how a final figure in the audited accounts was derived at. An individual who provides an independent review of financial procedures and reports to ensure compliance to generally accepted accounting standards. This is often called the accountants opinion. The auditor's statement of the accounting firms work and its opinion of the corporations financial statements, especially if they conform to the normal and generally accepted practices of accountancy.

How long it takes for the business entity, on average, to pay its suppliers. ATD TD - specialised Dictionary A financial statement that lists the investments of a business entity its assets and the financing of those investments by creditors and owners liabilities and equity at a specific point in time.

See business driver scorecard. The amount of money held in a bank account. Original plan for a project or a task. Budgeted cost at completion. Original budget for the task or the project. Budgeted cost of work performed. Budget value of all the completed tasks at a specific point in time. Also called earned value. Budgeted cost of work scheduled. The budget value of the work that is planned to be complete at a specific date. Comparison point. See also benchmarking. Process of comparing a business entity's products, services or activities, or financial figures against other best performing business entities, either internal or external, or against the own business entity over time.

Measure of the business-specific risk of a share determined by dividing the volatility of the share by the volatility of the relevant market index. It quantifies the risk of holding that particular share versus holding a very large portfolio that represents "the market".

A formal certificate of indebtedness that documents a promise to pay interest at a specific annual rate and a promise to pay the amount borrowed at a specific date when it comes due. Net value indicated by an account or a sum of accounts of the general ledger. The short-term financial plan of a business entity. The budget covers the first year of the business plan. It shows more financial detail than the business plan and is agreed upon by the concerned parties. Business assets represent the capital that is tied up in the core operations of the business entity. They equal EBIT-assets plus finance adjustments.

Management tool to set objectives and measure a business entity's performance from four different perspectives: customers, finance, process, and employees. Main variables that affect the performance of a business entity. An organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit. The external world in which a business operates, including labor markets, capital markets, product markets suppliers, customers, competitors , and business regulations.

Document drawn up to show how a business is planned to work, including cash estimates, sales estimates, etc. A series of activities that delivers a product or service to an internal or external client. A business strategy includes the choice of the market and customer segments a business entity intends to serve and an identification of the critical processes and capabilities to provide customer satisfaction in these markets. ATD TD - specialised Dictionary Part of an organization responsible for all the functions involved in producing and marketing a specified product or service line.

Rules adopted for the regulation of a business entity's own actions. In corporation law, bylaws are self-imposed rules that constitute an agreement or contract between a corporation and its members to conduct the corporate business in a particular way. Continuous period beginning January 1 and ending December Can be different from the fiscal year.

The capital charge represents the cost of holding the business assets employed by a business entity, project or investment. The capital charge is calculated by multiplying the cost of capital with the business assets. Shareholders' funds plus long-term borrowing of a firm. A purchase or improvement that will have a life of more than one year. Capital expenditures are depreciated or amortized over their useful life. A type of lease whereby the economic benefits and risk of ownership are transferred to the lessee who becomes the beneficial owner.

Also called finance lease. All shares representing ownership of a business entity, including common and preferred stock.

Peter Bollinger

See also common and preferred stock To charge an expenditure to an asset as distinguished from expensing it immediately. Money in coins or bills cash on hand and bank balances cash in banks. Accounting method whereby business transactions are recorded only when cash changes hands. A short-term, highly liquid investment having a remaining maturity of three months or less at acquisition date such as a traveler's check or cashier's check.

Cash coming in or going out. See statement of cash flows. Amount of cash held at a specific point in time. A numbered or coded list of all account titles in the general ledger. A right or a title to a thing. All the customers a business entity has. A step in the accounting cycle which includes production of financial statements and closing the books at the end of each accounting period monthly, quarterly, or yearly. See also closing the books. Journal entries that transfer the revenues, expenses, dividends declared balances from their respective accounts to the retained earnings account.

The process by which all temporary accounts revenue, expense and dividend accounts are reduced to zero and the net income or loss is determined and transferred to the "permanent" shareholders equity account, retained earnings. Its main purpose is to set the revenue and expense account back to zero so that those accounts can be used afresh in the new accounting period. Common stock. One of two types of stock common and preferred stock an investor may purchase in a company.

Investors who purchase it have voting rights at the companys annual shareholders meeting. Common shareholders are not guaranteed dividends. If a company fails or liquidates, common shareholders are paid after bondholders and preferred shareholders. See also preferred stock Owners of common stock. See also preferred stock Analysis of the performance of a business entity's competitors. Application of the same accounting method period after period.

If a change of accounting method is necessary for a substantial reason, the financial statement must state the reason in the notes. Financial statements that bring together all accounts of a parent business entity and its subsidiaries, eliminating intercompany balances to avoid double counting.

The extra time or money to cover for the uncertainty and risk in trying to see into the future. A contingency plan is an alternative for action if things don't go as planned. Potential obligations of which the occurrence is uncertain, and will be determined by future events. Contingent risk is caused by changes in the exchange rate between the time a price is quoted and the time the sale or purchase occurs.

Accounts used to record the reduction in value of a particular asset. Contra assets have a negative value on the balance sheet e. Method to determine the percentage of completion using the ratio of contract value of the completed milestones to the total contract value. Exclusive right to reproduce and sell a book, musical composition, film, and similar items. Cost of sales. The purchasing or manufacturing cost of the goods or services sold to customers during the reporting period. A monetary measure of the amount of resources spent or used up for a particular purpose.

The way in which a business entity's costs are affected by its activities. The variable that is the significant determinant of the costs of an activity. The amount of costs increases when the level of the cost driver increases. Cost management involves planning, monitoring, and controlling significant costs of a business entity.

Any item or object to which a separate measurement of costs can be logically and naturally attributed. Examples of cost objects are a product, a service, the operation of a particular department or sales territory, an activity etc. The weighted average cost of debt and the business-specific cost of equity. The cost of capital represents the minimum return expected by providers of equity and debt.

See cost of sales. The method is used if the collection of the sales price is not assured. Method to determine the percentage of completion using the ratio of costs incurred to date to the total estimated costs at completion. Verb: to make an entry on the right side of an account. An account has a credit balance if the total of the credit amounts right side exceeds the debit amounts left side.

Process of checking the financial background of potential customers to ensure that only those with good credit histories are granted credit. Credit terms are payment agreements a business entity makes with its suppliers and customers. Individuals or other business entities to whom a business entity owes money. A person's, business entity's or country's ability and intention to pay their debts when they become payable.

Series of tasks which determines the earliest possible completion of the project. It is based on the logic order of the tasks and the task duration estimate. Cash plus assets that are expected to be used or converted to cash within one year or within the normal operating cycle, whichever is longer. Liabilities that are due within one year or within the normal operating cycle, whichever is longer.

Current assets divided by current liabilities. Cost variance. How many days inventory is held before it's sold. How long it takes the business entity to collect payments from customers. Noun: An entry or balance on the left side of an account. Verb: To make an entry on the left side of an account. An account has a debit balance if the total of the debit amounts left side exceeds the credit amounts right side. Obligation to pay. See also trade accounts payable. Money borrowed by a business entity to finance its activities. Financing a business entity with debt rather than shareholders equity.

The debt of a business entity divided by its debt plus equity. See reducing balance method. Postponement of recognition of an expense or revenue. See also deferred expenses and deferred revenue. Expenses paid in one period, but whose value will not be received until a later period or periods. Cash payments received by the business entity before the associated goods and services have been delivered.

Also called deferred revenue. Decrease in the prices for goods and services in an economy. ATD TD - specialised Dictionary Measurable, tangible, verifiable outcome, result or item that must be produced to complete a project or part of a project. The acquisition costs of tangible assets such as buildings, machinery, and equipment are allocated to the periods that benefit from these assets. Assets: to allocate the acquisition costs of tangible assets such as buildings, machinery, and equipment, to the periods that benefit from these assets.

Foreign exchange: to decrease in value. The allocation of the acquisition costs of tangible assets such as buildings, machinery, and equipment, to the periods that benefit from these assets. See also amortization for intangible assets. Listing of the depreciation expense that is realized for each period of the useful economic life of an asset. Costs that can be specifically and exclusively identified and measured for a particular cost object.

Employees, such as production workers, whose time can be specifically and exclusively identified and measured for a particular cost object. All materials that can be specifically and exclusively identified and measured for a particular cost object. Financial analysis: to determine the present value The number with which the future value is multiplied to calculate the present value. The rate, usually the cost of capital, used to discount a future money stream. Brought back to its present value. The payment designated by the Board of Directors to be distributed among the shareholders.

Dividends are the income the shareholders earn from the equity they have invested in. Dividend per share divided by share price. Expressed as a percentage. Trade accounts receivable whose collectibility is not certain. The estimated cost of a new product or service with the currently used technology. Concept used in target costing. A graphical representation of the interrelationships between drivers.

Example: EVA driver tree. Estimate at completion. Current prediction of the project cost at the end of the project. Revenues are considered earned when the business entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. Project controlling: budget value of all the completed tasks at a specific point in time. Project reporting: method to determine the percentage of completion using the ratio of the earned value to the total budget. See income.

Net income divided by the number of issued ordinary shares. EPS shows how much of a business entity's net income is attributable to each issued common share. The percentage increase in earnings per share from one accounting period to another. Earnings before interest and taxes. EBIT divided by net sales.

Noncurrent assets and operating current assets net working capital. Net sales divided by EBIT-assets. Earnings before interest, tax, depreciation, and amortization. See useful economic life. The net operating profit after tax of a business entity, project, or investment less a capital charge for the business assets used. The relationship between the outputs and the objectives. The more the outputs reach the objectives, the more effective one is. The ratio of outputs to inputs or the amount of output per unit of input.

Efficiency is also called productivity. Efficiency ratios show the business entity's ability to generate profits and cash from sales and assets. Electronic transmission of commercial or administrative transactions from one business entity to another, using an agreed standard to structure the transaction of data. EDI The market value of a business entity's equity, plus the market value of its debt less its cash and cash equivalents. Equity reflects the ownership interest of shareholders in a company.

Equity is the residual interest in, or remaining claims against, a business entitys assets after deducting liabilities. Equity accounts are balance sheet accounts used to record the owners' investment and the retained earnings of a business entity. Current prediction of the efforts to complete the task s. Estimate to complete.

Economic value added. A graphical representation of the underlying components of EVA. The source or cause of changes in assets, liabilities, and equity. Events may be external or internal. Regulations of a country that restrict foreign currency transactions. Price or value of a country's currency expressed in terms of another country's currency. Income statement accounts used to record business activities which negatively impact net income over time. Test to determine whether costs should be formally recorded in the accounts and in the financial statements of a business entity.

Outflows or other using-up of assets or incurrences of liabilities during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the business entitys ongoing major or central operations. Explicit transactions are supported by explicit evidence, source documents. Foreign currency amount which is subject to the foreign exchange risk. Property being taken away from its owner, for example by the state. Financial ratios derived from the external financial statements.

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Nonrecurring material items which differ significantly from normal business operations. Market value. General: The price at which something can currently be bought or sold in the market place. Method to value inventory. When an item in inventory is sold, its value is based on the cost of the first items purchased or produced. Also called capital lease. The field of accounting that serves mainly external shareholders, such as stockholders, suppliers, banks, and government agencies. Performance of the business entity as indicated by financial metrics. See internal financial ratios, external financial ratios The quantitative relation between figures found in the different financial statements.

Financial accounting records drawn up periodically monthly, quarterly, yearly to summarize in concise form information about the financial situation of a business entity. See also funding. Products on which all manufacturing operations, including final tests, have been completed and which are ready for sale. A twelve-month period for which a business entity summarizes its financial results. A fiscal year does not necessarily correspond to the calendar year. At many public companys, the fiscal year ends at September 30 and starts at October 1 of the previous calendar year.

See noncurrent assets. The forecast shows the projected key lines from the internal financial statements. It is produced on a regular basis, and covers the next quarter and the year end position. A foreign currency option gives its buyer the right, but not the obligation, to buy call option or to sell put option a fixed amount of foreign currency at a fixed exchange rate "strike price". Foreign exchange. Instruments employed in making payments between countries - paper currency, notes, checks, bills of exchange, and electronic notifications of international debits and credits.

A forward foreign exchange transaction is an agreement to enter into a foreign exchange deal at a fixed date and exchange rate in the future. Privilege granted by a franchisor to a franchisee to sell a product or service under the name of the franchisor. Inclusion of all manufacturing and administration costs direct and indirect in the cost of finished goods inventory. Also applicable to noncurrent assets.

Currency of the primary economic environment in which the business entity operates. Providing funds for spending. See also financing activities. Money resources. See foreign exchange. Foreign exchange risk. Potential for gains or losses resulting from changes in foreign exchange rates. Fiscal year. At many public companies, the fiscal year ends at September 30 and starts at October 1 of the previous calendar year.

Income statement accounts used to record business activities that are not part of the business entity's ongoing major or central operations. Graphic display of schedule-related information. In the typical Gantt chart, tasks or other project elements are listed down the left side of the chart, dates are shown across the top, and task durations are shown as date-placed horizontal bars.

Expenses related to the general administration of the business entity's operations. A compilation of all accounts used to report financial results in the financial statements. After transactions are journalized, they are posted to the general ledger. The hypothesis that a business entity will continue to operate normally and will not be liquidated. The difference between price paid and fair value of the acquired assets minus liabilities. In project reporting gross margin equals net sales minus cost of sales. Also called gross profit on sales. Net sales minus cost of sales.

Several business entities linked together, where one business entity controls one or more subsidiaries by holding capital stock of the subsidiaries. Verb: take responsibility for payment of a debt or performance of some obligation if the person primarily liable fails to perform. Noun: promise to repair or replace a defective product. Action intended to reduce a risk in whole or in part. Amount originally paid to acquire or produce an asset. The fact that the net book value of noncurrent assets is determined not to be recoverable. Events that are not supported by explicit evidence.

Implicit transactions are recorded at the end of the accounting period monthly, quarterly or yearly as adjustments. Revenues exceeding expenses. The pre-taxable income derived by subtracting all expenses from revenues. See statement of income. ATD TD - specialised Dictionary A method of calculation that only utilizes incremental figures, this means the change from the current situation in order to make a decision. For example a decrease in costs of EUR 5, would be considered instead of the new total amount of costs.

A state of financial obligation to suppliers, banks, or other creditors. Costs that can not be specifically and exclusively identified and measured for a particular cost object. Employees, such as inspectors and maintenance crews, whose time can not be specifically and exclusively identified and measured for a particular cost object. All materials that can not be specifically and exclusively identified and measured for a particular cost object.

Increase in the prices for goods and services in an economy. An important economic indicator. The rate at which the price level is rising. Method generally employed to defer revenue recognition until cash is received. For types of sales for which payment is made in periodic installments, revenue is recognized in the period of cash collection when there is no reasonable basis for estimating the degree of collectibility. Rights or economic benefits, such as franchises, patents, trademarks, copyrights, and goodwill, that are not physical in nature.

Amount borrowers pay lenders for the use of their money. The price calculated as a percentage of the money loaned that banks charge borrowers for the use of the bank's money. Financial ratios derived from the internal financial statements. Asset items held for sale in the ordinary course of business or goods that will be used or consumed in the production of goods to be sold. Process of ensuring that adequate but not excessive inventory is held to meet production and sales requirements.

General: the use of financial resources for the purpose of generating future income. Balance sheet: asset account which includes long-term financial investments such as investments in and long-term loans to affiliated, associated and related companies. Individuals employed by investment banks or fund managers to provide analysis on the business entity and consequent stock market investment advice on business entities. Individuals or business entities investing money in another business entity's debt or equity.

A source document for a business transaction which indicates the goods, price and payment terms of a sale or purchase. Activity of sending an invoice to a customer. Any of a companys securities, or the act of distributing such securities. A book used to record in a chronological order all accounting transactions as they occur. An entry in the journal, indicating for each transaction how the relevant accounts in the general ledger should be modified.

The process of recording a transaction in a journal. Most important measurement used to assess the performance. When an item in inventory is sold, its value is based on the cost of the most recent items purchased of produced. Lower of cost or market value. Inventory is valued at cost or market value, which ever is lower. Cost is the historical cost of the inventory. Market value is the current replacement cost, not exceeding the net realizable value.

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See also net realizable value. Leading refers to the collection of a foreign currency receivable or the settlement of a foreign currency payable before its due date. Contract for the use of a building, a piece of land, or a piece of equipment for a certain period against payment of a fee, which can include an option to buy the leased asset at the end of the period.

Working under a lease. One who received from another the lessor the right to use a real estate, piece of equipment, or other noncurrent asset by virtue of a lease. One who grants a lease to another the lessee , thereby transferring to the lessee exclusive temporary right of possession of certain property, subject only to rights expressly retained by the owner.

A business entity's financial obligations to another business entity or person and which can be viewed as a claim against the business entity's assets e. A line on the internal statement of assets including trade accounts payable, miscellaneous liabilities, and deferred income. Accounts found on the right side of the balance sheet and used to record the liabilities of a business entity. A license grants the right to use patented, copyrighted, or proprietary material in return for royalty payments.

When an item in inventory is sold, its value is based on the cost of the most recent items purchased or produced. When a company fails, the process of converting all of its assets back into cash and distributing it to those with a claim on it. Assets: the readiness of an asset to be converted back into cash. Financial analysis: the ability to meet debt obligations in the short term.

Liquidity ratios show the ability of the business entity to meet short-term liabilities. Judicial contest through which legal rights are sought to be determined and enforced. Transaction wherein an owner of property often cash , called the lender, allows another party, the borrower to use the property.

The borrower, usually promises to return the property after a specified period with payment for its use, called interest. Currency in which a business entity is reporting for the country in which it is situated. The business entity rents a locked post office box in each principal region. All customers within a region are instructed to send their payments to the post office box. The bank, as an agent for the business entity, empties the box at regular intervals and deposits the checks in the business entitys account.

Surplus funds are transferred periodically to one of the business entitys principal banks. The organization and execution of movement of goods and people. Investment made for more than one year. Expenses exceeding revenues, resulting in a decrease of equity. Critical reasoning used in decision making under uncertainty where no strict accounting rules apply.

EVA: The sum of a business entity's share market value number of shares multiplied with the share price and its debt. It represents the money it would take to buy the business entity from its equity and debt holders. The market value of a business entity less its business assets. It equals the present value of the expected future EVAs of the business entity. Securities that can be readily sold via public markets. Expenses directly related to the business entity's efforts to generate sales.

Hedging technique that avoids currency exposure by actively using purchases and sales to net FX exposures to zero. Requirement that all expenses incurred in the generation of revenue should be recognized in the same accounting period as the corresponding revenues are recognized. Important, involving a significant amount of money. Concept that states that a financial statement item is material if its omission or misstatement would tend to mislead the reader of the financial statements under consideration.

The date when a liability becomes due and payable. This is the date when an action can enforce payment. The joining together of two or more business entities. Significant event such as the completion of a major deliverable or a major review meeting. Asset account on the balance sheet that includes among other things certain advances to third parties and import deposits. It generally includes assets which cannot be categorized elsewhere on the balance sheet. Liability account on the balance sheet that includes such things as liabilities to affiliated, associated and related companies, and certain liabilities for taxes and social security.

Often used in relation to risks. To mitigate risks is to make the risks milder, less intense or severe. Costs that have both variable and fixed cost elements. An order for payment of a specified sum, issued by a bank or post office. Market value added. The balance of an account shown on the books net of any contra asset accounts. The net cash position in the statement of cash flows as a result of interactions with providers of capital like banks and shareholders. The net cash position in the statement of cash flows as a result of purchases and sales of noncurrent assets.

The net cash position in the statement of cash flows as a result of the day-to-day operations of the business entity. Financial ratio indicating the ability of the business entity to meet its current liabilities from its net cash from operating activities. Financial ratio indicating the ability of the business entity to meet it's investment requirements from its net cash fromoperating activities. Line on the statement of cash flows which is the sum of net cash from operating activities and net cash from investing activities.

It shows the amount of cash generated or used by the business unit before financing activities are considered. Total revenues less total expenses and taxes. Net income represents a business entitys profit or loss. ATD TD - specialised Dictionary Line on the statement of income which summarizes various accounts including income from investments, and gains and losses on the sale of investments.

Net interest income includes interest income on long-term loans to affiliated companies and to third parties, interest income and dividends on marketable securities, interest in companies not held for investment purposes, minus interest and interest-related expenses. EBIT and finance adjustments minus tax. The present value of future money streams minus the required investment at time period 0, which is today. See also present value.

The estimated selling price in the ordinary course of business less reasonable predictable costs of completion and disposal. The estimated selling price in the ordinary course of business less reasonable predictable costs of completion and disposal NRV less a normal profit margin. Sales less discounts granted to customers for example for cash payment or quantity , allowances for doubtful accounts and returns. General: Excess of total current assets over total current liabilities.

Referred to as operating current assets. Taking the net foreign exchange amount outstanding at a maturity date and thinking of this as the amount exposed to foreign exchange risk. Assets that are held for an extended time beyond the current year or operating cycle , such as land, buildings, equipment, natural resources, and patents. Liabilities that are due beyond the current year or operating cycle.

Not reasonably expected to be repeated in the foreseeable future. Costs that can be eliminated from operations without affecting the value of the product or service. Nonvalue adding costs for a manufacturing business entity include storage costs, obsolete or scrap material, and rework. Net operating profit after tax. A method to disclose additional information and accounting principles used in financial statements. Net realizable value.

Accounting records only contain transactions that have been complete and that have a quantifiable monetary value. There must also be reasonable and verifiable evidence to support the transaction. Term describing a purchase or sale made at one point in time, for which payment is due at a later point in time. Includes all transactions that are not investing and financing activities. Operating activities include delivering or producing goods for sales and providing service. The time period during which cash is converted to finished goods and services, the sale is recorded, and cash is collected from the customer.

Type of lease whereby the lessor remains the beneficial owner of the leased assets, which are capitalized as part of property, plant and equipment and depreciated as scheduled. Other accrued liabilities is a liability account that includes a number of accrued liabilities such as accruals for wages and salaries, tax accruals, accruals for warranties, and accruals for anticipated losses from guaranties and commitments.

Other financial gains include gains and losses resulting from the sale of noncurrent and current marketable securities and real estate financing companies as well as foreign exchange gains and losses resulting from financing activities. Expenses not related to the central operations of the business entity.

Income not related to the central operations of a business. Expenses not directly associated with a particular item or service sold. For example, electricity and insurance are overhead expenses. Exclusive right of possessing, enjoying, and disposing of a thing. The total investment in a business by its owners, including the initial investment and all subsequent investments. Paid-in capital is recorded on the balance sheet in two accounts: capital stock and additional paid-in capital.

The nominal currency amount printed on a stock certificate. Business entity that owns or controls subsidiaries through the ownership of capital stock. The right granted to investors or their successors in title to commercially use an invention for a limited period of time.

The conditions for customers on noncash sales Payment or revenue reduction for violating the terms of a contract. Pension plans and similar commitments is a liability account that includes such things as pension accruals and accruals for pension related commitments, for example commitments for post-retirement life and health insurance. Method used to measure progress on projects to determine revenue recognition. Standards of measurement used to evaluate and predict an organization's progress toward its goals. The periodic method is an approach in which cost of sales is calculated at the end of an accounting period when a physical inventory is taken.

The perpetual method is an approach in which a business tracks its inventory on an ongoing basis. All additions to inventory are recorded at the time they are received and deducted at the time they are sold. A business plan details the business entity's year strategy. It shows the projected internal financial statements. Noncurrent tangible assets excluding property. See property, plant and equipment. Deposit of personal property as a security for a debt. Percentage of completion. Probability of losing or not gaining value because of actions by governments and regulating bodies.

ATD TD - specialised Dictionary The process of transferring debit and credit amounts from a journal to the appropriate general ledger accounts. Property, plant and equipment. Assets of a durable nature used in the regular operations of the business. A class of stock with a claim on the companys earnings before payment may be made on common stock and usually entitled to priority over common stockholders if the company fails or liquidates. Preferred stock also is entitled to dividends at a specified rate when declared by the companys board of directors and before payment of a dividend on the common stock.

Preferred stock normally does not include voting rights. See also common stock Amounts that are paid prior to the period they benefit. The value today of a future cash inflow or outflow. Share price divided by earnings per share. Buyers' responsiveness or sensitivity to changes in prices. If buyers are very sensitive to price changes, their demand is elastic. If buyers are not sensitive to prices, their demand is inelastic.

Gradual decline in price.

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Share price divided by net cash from operating activities per share. Likely to occur. Determines what to buy and when. Gross profit on sales net sales minus cost of sales divided by net sales. Measure of income, expressing profit as a percentage of sales, total costs, total assets, or equity. Profitability ratios show the business entity's ability to generate profits from sales and assets.

Temporary effort undertaken to create a unique product, service or solution. A project is usually divided into several project phases to provide better management control. Application of knowledge, skills, tools and techniques to project activities in order to meet or exceed stakeholder needs and expectations.

A written promise to repay an amount borrowed plus interest by a specified date. Amount a business entity pays for a good or service or amount charged by a seller to a customer for goods or services. In accounting: three months one fourth of fiscal year. Consequently, the first quarter of a fiscal year includes October, November and December of the previous calendar year. The last quarter of a fiscal year includes July, August and September. Statement of the price of an item. In stocks and bonds, the relative amount of money returned to investors on their investments. Also known as yield.

Method of analysis which utilizes the relationship of figures found in financial statements to determine values and evaluate risks and compare such ratios to those of prior periods and other companies to reveal trends and identify deviations. Any product used as a component in the manufacturing process of finished goods. For example, wool is the raw material for woolen sweaters. Raw materials and supplies are unprocessed materials that are transformed by the manufacturing process into a finished product. Pre-assembled components are also considered raw materials and supplies.

Revenue is realizable when related assets received or held are readily convertible to a known amount of cash or claims to cash. Assets are readily convertible when a business entity can sell them in the market at determinable prices without significant additional cost. Getting paid for rendered services and products.

A line in the internal statement of assets including trade accounts receivable, prepaid expenses and miscellaneous assets. A period of negative or very low economic growth and high unemployment. To formally record an item in the accounts and financial statement of a business entity. Which can be got back. Depreciation method that calculates the depreciation on the diminishing net book value of the previous period. This results in a larger depreciation expense in the early years and smaller amounts in subsequent years. Funneling of profits back into a company to enhance its operations. An individual shareholder can also reinvest by designating that dividends paid on shares will be used to purchase additional shares.

Letter demanding payment for due debt. Return of profits or capital to country of origin. Currency in which a business entity reports its financial statements. Position, character, distinction, or renown someone or something enjoys in society. Expenses related to planned searches and investigations aimed at the discovery of new knowledge and the translation of this knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.

ATD TD - specialised Dictionary Reserves are established in the current period to reflect an estimated impact on earnings which will occur in the future. They can be either probable liabilities or probable reductions in the value of assets. An account that is established to recognize anticipated future reductions in the market value of inventory.

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