What principles should be observed in bookkeeping?
Accounting requirementsThe accounting must be clear and concise. All business transactions must be booked consecutively, completely, correctly and in a timely manner as well as in a factual manner. Every booking must be based on a receipt. The accounting documents must be kept properly.
What is the meaning of the principles of proper accounting?
The principles of proper accounting specify requirements for accounting within the framework of double-entry bookkeeping. Balance sheet clarity: The balance sheet must be unambiguous and clearly structured.
What belongs in a reconciliation of interests?
Content: The reconciliation of interests concerns all questions that do not belong in the social plan; For example, the scope and timing of a measure, retraining measures and employment guarantees can be the result of a reconciliation of interests. The procedure for reconciling interests is regulated in Article 112 BetrVG.
How do I make a target/actual comparison?
The target/actual comparison is carried out between actual values and services and the expected values and is a form of project controlling. The process by which the overall difference between planned and actual results is analyzed is also known as variance analysis.
Should Is comparison Plan is comparison?
The PLAN/TARGET-ACTUAL values have the following meaning: The PLAN values correspond to the values of the frozen basic plan. The TARGET values correspond to the sum of the current ACTUAL costs and the REST values. The target values are forecasts.
What is is and what is supposed to be?
Task of the planned cost accounting. When using the same plan prices in the target and actual, the target/actual comparison corresponds to a comparison of the specified and the consumed quantities, which can only be added up as a result.
Is and should be a taxpayer?
Taxation according to agreed fees is referred to as target taxation, taxation according to fees received as actual taxation. If there is a longer period of time between invoicing and payment by the customer, the actual taxation results in a liquidity advantage that entrepreneurs can use.
What is is and should pay?
the numbers that actually came about, i. the actual figures in the deviation analysis of the cost and revenue accounting are compared with the planned figures and compared with the estimated figures (target figures) in the financial plan in order to be able to derive the necessary financial policy measures from them.
Should Is Comparison Turnover?
Target/actual comparison: Central planning and control in / 2.3.1 Sales target/actual comparison. For most companies, sales are the focus. Therefore, planned and actually achieved revenues are almost always compared at monthly intervals.
Is Target Measures?
The target/actual comparison analyzes deviations from the business plan after the start of the company. The aim is to generate measures to keep the company on course. Before his time as editor-in-chief and co-founder of Für-Gründer.de, he advised listed companies in the field of financial market communication.
Should Is Comparison Goal?
A target/actual comparison (SIV) compares plan and actual data of different types. Once the goals have been approved, the (operational) planning follows, e.g. B. the sales volumes, prices, production volumes, use of resources, costs, profit or personnel deployment.
Why is the Target Is comparison necessary?
The target/actual comparison is an analysis of the planned sales with the sales actually achieved or an analysis of the planned costs with the actual costs. It is used to check the profitability and thus an analysis of the turnover or cost behavior.
Should actual comparison calculate deviation?
Method. Once you have calculated the amount from the difference between the target value and the measured value, all you have to do is divide it by the target value and multiply your result by 100%.
Should Is Is Comparison Key Figures?
Indicator systemsKey figures as plan figures, target specifications and target/actual comparison. The meaning of a key figure and a key figure value can only be found by comparing them. Actual figures are collected for planning and control and compared with target specifications, plan values or values from the past.
Should Is Comparison Construction?
The target/actual comparison is an important tool for both the site supervisor and the site manager of a construction company. Determining the construction costs is a basic service of the HOAI (fee schedule for architects and engineers) and an elementary part of any object planning.
Should Is Comparison Care?
The comparison of target planning with actual feedback is the »heart«. This is where it is decided who acts or rather reacts in everyday operation. The feedback via smartphone after the end of the care tour enables management to have a full overview of all changes to the care tour.
Should-Is Comparison of Personnel Development?
With the help of the personnel development software, employees and supervisors have a clear view of the existing and required skills of the employee. The target/actual comparison is a helpful basis for development talks. This is how you control your personnel development in a targeted and effective manner.
Should Is Comparison Project?
The target/actual comparison is the simplest form of project controlling. In it, the deviations of the actual values (e.g. actual costs, actual working hours, actual workload, etc.) from the corresponding target values for a specific date are determined.
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