 |
|
| Darlehen |
loan |
| |
|
| DB / pro Bezugsgrösseneinheit |
CM I per activity unit |
| |
|
| DB I pro Materialeinsatzeinheit |
CM I per material input unit |
| |
|
| DB I pro Stück |
CM I per unit |
| |
|
| DBU |
CM I as percentage of sales |
| |
|
| Debitoren |
debtors |
| |
|
| Deckungsbeitrag |
Contribution margin |
| |
|
| Deckungsbeitragsrechnung (einstufig) |
direct costing |
| |
|
| Delkredere |
del credere |
| |
|
| Delkredererisiko |
collection risk |
| |
|
| Delkredererückstellung |
provision for doubtful debts |
| |
|
| Dezentrale Controller |
decentralised controllers |
| |
|
| Dezentralisierung |
decentralisation |
| |
|
| Dimension |
Dimension |
| |
|
| Direkte Cash Flow-Ermittlung aus der GuV |
direct method |
| |
|
| Dynamische Liquidität |
dynamic liquidity |
| |
|
