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35
Kennzahlen
-Quantitative Daten, die zahlenmäßige, erfassbare, betriebswirtschaftliche Sachverhalte informieren sollen
Arten
Arten
- Relative Kennzahlen ( Anteile, z.B. Eigenkapitalquote) --> höhere Aussagefähigkeit
- Absolute Kennzahlen ( z.B. Gewinn)
- Monetäre Kennzahlen( beziehen sich auf spezielle Ziele, z.B.ROI)
- Nicht-Monetäre Kennzahlen( prozessbezogenes Qualitätsziele oder Ausdruck ressourcenbezogenen Ziels, z.B. Servicegrad)
- Lokale Kennzahlen( gelten nur für bestimmte Sektoren)
- Globale Kennzahlen( für jeden betrieblichen Bereich)
- Vortlaufende Kennzahlen (beeinflussen künftiges Finanzergebniss und kurbeln Verädnerungen an)
- nachlaufende Kennzahlen ( berichten,keine Steuerungsfunktion)
Flashcard info:
Author: MAxle
Main topic: BWL
Topic: Unternehmensführung
School / Univ.: HSU
City: Hamburg
Published: 26.03.2014
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