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Alle Oberthemen / BWL / Unternehmensführung / Grundlagen der Unternehmensführung: Controlling
35
Kennzahlen
-Quantitative Daten, die zahlenmäßige, erfassbare, betriebswirtschaftliche Sachverhalte informieren sollen
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)
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Karteninfo:
Autor: MAxle
Oberthema: BWL
Thema: Unternehmensführung
Schule / Uni: HSU
Ort: Hamburg
Veröffentlicht: 26.03.2014

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