 |
|
| Bankkredit, -darlehen |
bank loan |
| |
|
| Barwert einer zukünftigen Zahlung |
net present value |
| |
|
| Beeinflußbare Kosten |
Controllable costs |
| |
|
| Beeinflussbarkeit |
Controllability |
| |
|
| Beleg |
voucher |
| |
|
| Berater |
consultant |
| |
|
| Berichterstattung nach aussen |
external reporting |
| |
|
| Berichtswesen |
Reporting |
| |
|
| Beschaffung |
procurement |
| |
|
| Beschaffungsentscheidung |
purchasing decision |
| |
|
| Beschäftigung |
Activity |
| |
|
| Beschäftigungsgrad |
activity level |
| |
|
| Bestandsbewertung |
Inventory valuation |
| |
|
| Bestandsveränderung |
inventory change |
| |
|
| Betrieblicher Cash Flow (vor Abzug von Zinsen und Ertragsteuern) |
CFBIT (cash flow before deduction of interest and income tax) |
| |
|
| Betriebsdatenerfassung |
Plant data collection |
| |
|
| Betriebsergebnis |
Operating result |
| |
|
| Betriebsgewinn |
Earnings Before Interest and Taxes EBIT |
| |
|
| Betriebsnotwendiges Vermögen |
Operating assets |
| |
|
| Bewegungsbilanz |
Statement of application of funds |
| |
|
| Bezugsgrösseneinheit |
activity unit |
| |
|
| Bezugsgrößenkalkulation |
Product costing with activity units |
| |
|
| Bilanz |
Balance sheet |
| |
|
| Börsenwert |
Market capitalization |
| |
|
| Break - Even - Analyse |
Break-even analysis |
| |
|
| Brutto-Cash Flow |
gross cash flow |
| |
|
| Bruttogewinnspanne |
Gross margin |
| |
|
| Buchwert |
book value |
| |
|
| Budget |
budget |
| |
|
| Budgetierung |
Budgeting |
| |
|
