slovník

Slovník controllingu Vám poskytuje jednotlivé pojmy a jejich výklad českém a anglickém jazyce.

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Zero-based budgetingIn the 1960s, a young accounting manager at Texas Instrument named Pete Pyhrr developed zero-based budgeting as an alternative to existing budgeting techniques.25. 9. 2024slovník
Klouzavá předpověď/rozpočetRolling forecast is a continuously updated forecast whereby each time actual results are reported, a further forecast period is added and intermediate period forecasts are updated.26. 6. 2024slovník
BenchmarkingA form of analysis that compares company performance with comparable companies (benchmarks), mostly from the same industry. It is also called peer group analysis. The basic idea of a benchmarking with peers is to learn from others. Look at how others perform - this will provide at least an indicatio...27. 3. 2024slovník
Accrual accounting and principlesA widely applied accounting convention for measuring income. Transactions are recorded when they occur, regardless of when the related cash transaction occurs.8. 3. 2024slovník
Beyond budgetingThe most radical solution to deal with the shortcomings of traditional budgeting is to abolish budgets and base company planning on a completely different approach.30. 11. 2023slovník
Cost allocationCost allocation describes the assigning of indirect costs to the particular cost object.31. 10. 2023slovník
Current assetsThere are short-term and liquid assets which are intended to be used up or liquidated (sold) within one year. Examples are inventories, accounts receivable (also called trade receivables), and cash itself. 6. 10. 2023slovník
Krátkodobé závazkyCurrent liabilities - There are short-term liabilities with maturities or settlement dates up to one year.31. 8. 2023slovník
Economic value added (EVA)The concept of residual income was promoted mainly by consulting first from the beginning of the 1990s, lurking for lucrative consulting mandates.1. 8. 2023slovník
Podnikatelský plánPodnikatelský plán obsahuje popis aktuální finanční a obchodní situace podniku, představy o budoucím vývoji.30. 6. 2023slovník
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