ABC analysis / ABC-Analyse

ABC analysis is a method to categorize items by importance, often in inventory management. 'A' items are most valuable, 'B' are less so, and 'C' are least valuable, guiding resource allocation and focus. Sources Operations Management: Processes and Supply Chains - Lee J. Krajewski (Autor), Manoj K. Malhotra (Autor), Larry P. Ritzman (Autor)- 2018; ISBN-10 ‏ : ‎ 1292259930 (688sites)

Amortization / Tilgung

Amortization is the process of paying off a debt over time through regular payments.

Annuity / Annuität

An annuity is a financial product that pays out a fixed stream of payments to an individual, typically used as an income stream for retirees.

Asset Coverage Ratio 1 / Kennzahl Anlagedeckung 1

Asset coverage ratio 1 measures a company's ability to cover its debt obligations with its assets after all liabilities have been satisfied.

Asset Coverage Ratio 2 / Kennzahl Anlagedeckung 2

Asset coverage ratio 2 is a financial metric measuring a company's ability to cover its debt obligations with its assets, including intangible assets.

Asset Intensity Ratio / Kennzahl Anlageintensität

Asset intensity ratio is a measure of a company's assets in relation to its revenue, indicating how much investment is needed to generate sales.

Assets / Aktiva

Assets are resources owned by a business, having economic value and expected to provide future benefits, such as cash, inventory, property, and investments.

Assets / Vermögen

Assets are resources owned by a business or individual, which have economic value and can be converted into cash.


Balance Sheet / Bilanz

A balance sheet is a financial statement that reports a company's assets, liabilities, and shareholders' equity at a specific point in time. https://en.wikipedia.org/wiki/Balance_sheet

Balance Sheet Extension / Bilanzverlängerung

Balance sheet extension occurs when both assets and liabilities increase, keeping the balance sheet in equilibrium.

Basel Accords / Baseler Abkommen

The Basel Accords are international banking regulations issued by the Basel Committee on Banking Supervision, focusing on risk management and financial stability.

Bill of Exchange / Wechsel

A bill of exchange is a written order used primarily in international trade that binds one party to pay a fixed sum of money to another party at a predetermined future date.

Black Box / Black-Box

In economics, a black box is a system whose inputs and outputs are known, but its internal workings are not.

Bond / Anleihe

A bond is a fixed-income instrument representing a loan made by an investor to a borrower, typically corporate or governmental, with terms defining the interest rate and repayment date.

Bookkeeping / Buchführung

Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business.

Business Administration / Betriebswirtschaft

Business administration encompasses the management and organization of a business, focusing on efficient operation and decision-making processes. The following source provide basic-informations about Business Administration: https://store.hbr.org/case-studies/

Business Metrics / Kennzahlen betriebswirtschaftliche

Business metrics are quantifiable measures that are used to track and assess the status of specific business processes.

Business Size / Betriebsgröße

Business size refers to the scale of a company, often measured by number of employees, sales volume, or assets.

Businessman / Kaufmann

A businessman is a person involved in the business sector – in particular someone undertaking activities for the purpose of generating cash flow, sales, and revenue.


Capital (Economics) / Kapital (VWL)

In economics, capital refers to assets that can enhance one's power to perform economically useful work.

Capital Turnover / Kapitalumschlag

Capital turnover is a ratio that measures how effectively a company is using its capital to generate revenue.

Cash Flow / Cash-Flow

Cash flow is the total amount of money being transferred in and out of a business, especially as affecting liquidity.

Cash Flow Statement / Kapitalflussrechnung

A cash flow statement is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents.

Cash Ratio / Liquidität 3. Grades

The cash ratio is a liquidity ratio that measures a company's ability to repay its short-term debt with cash and cash equivalents.

Chart of Accounts / Kontenrahmen

A chart of accounts is a listing of the names of the accounts that a company has identified and made available for recording transactions in its general ledger.

Commercial Register / Handelsregister

The commercial register is an official directory that contains complete, public information about businesses and companies.

Comparative Cost Advantage / Komparative Kostenvorteile

Comparative cost advantage refers to a country's ability to produce a particular good at a lower opportunity cost than another country.

Conglomerate / Konzern

A conglomerate is a large corporation composed of diverse companies that operate in multiple business sectors or industries.

Consumer Goods / Gebrauchsgüter

Consumer goods are products purchased for consumption by the average consumer.

Contribution Margin / Deckungsbeitrag

Contribution margin is the selling price per unit minus the variable cost per unit, used to cover fixed costs and generate profit.

Contribution Margin Accounting / Deckungsbeitragsrechnung

Contribution margin accounting is a cost accounting method that focuses on the contribution margin of products to analyze profitability.

Corporation / Kapitalgesellschaft

A corporation is a company or group of people authorized to act as a single entity and recognized as such in law.

Cost and Performance Accounting / Kostenrechnung und Leistun

Cost and performance accounting involves the process of recording, classifying, analyzing, summarizing, and allocating various alternative courses of action for controlling costs.

Cost Carrier Accounting / Kostenträgerrechnung

Cost carrier accounting involves the allocation of costs to the individual goods or services that a company produces.

Cost Object / Kostenträger

A cost object is anything for which a separate measurement of costs is desired, such as a product, service, project, or customer.

Cost Type Accounting / Kostenartenrechnung

Cost type accounting is the categorization of costs based on their nature and the area of the business where they are incurred.

Costs / Kosten

Costs refer to the monetary value of expenditures for supplies, services, labor, products, equipment, and other items purchased for use by a business.

Current Assets / Umlaufvermögen

Current assets are all assets that a company expects to convert to cash or use within one year.

Current Ratio / Liquidität 1.Grades

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year.


Debt / Fremdkapital

Debt refers to money borrowed by one party from another, often used to make large purchases that they could not afford under normal circumstances.

Debt Financing / Fremdfinanzierung

Debt financing is the raising of funds through borrowing, typically by issuing bonds or taking loans.

Debt Ratio / Kennzahl Fremdkapitalquote

The debt ratio is a financial ratio that measures the

Debtor / Debitor

A debtor is a person or entity that owes money to another party.

Deflation / Deflation

Deflation is the decrease in the general price level of goods and services, often indicating a contraction in the amount of money in circulation.

Deposit / Anzahlung

A deposit is an initial payment made as part of a total payment arrangement, often securing a purchase or rental agreement, like in real estate or leasing.

Depreciation / Abschreibung

Depreciation is the accounting process of allocating the cost of a tangible asset over its useful life. Titel: Understanding depreciation of assets from: nibusinessinfo.co.uk URL: https://www.nibusinessinfo.co.uk/content/understanding-depreciation-assets Titel: Depreciation Definition from: Hargreaves Lansdown URL: https://www.hl.co.uk/learn/glossary/depreciation

Discount / Rabatt

A discount is a reduction of the basic price of goods or services.

Discounting / Diskontierung

Discounting is the process of determining the present value of a payment or a stream of payments that is to be received in the future.

Distribution / Distribution

Distribution in economics refers to the process of getting a product or service to the end consumer, from production to final purchase.

Diversification / Diversifikation

Diversification is a risk management strategy that mixes a wide variety of investments within a portfolio.

Dividend / Dividende

A dividend is a distribution of profits by a corporation to its shareholders.

DuPont Analysis / Du-Pont-Kennzahlensystem

DuPont Analysis is a framework for analyzing fundamental performance popularized by the DuPont Corporation.

Dynamic Debt Ratio / Dynamische Verschuldungsgrad

Dynamic debt ratio measures the time it would take for a company to pay back its debt using its current cash flow.



EBIT stands for Earnings Before Interest and Taxes, and is an indicator of a company's profitability.

Economies of Scale / Economics of Scale

Economies of scale refer to the cost advantage experienced by a firm when it increases its level of output.

Economies of Scope / Economics of Scope

Economies of scope occur when producing a wider variety of goods or services results in lower costs.

Efforts / Aufwand

efforts / expenditure refers to the spending of money on goods and services, often categorized as operational or capital expenses in business accounting.

Elasticity / Elastizität

Elasticity measures how much the quantity demanded of a good responds to a change in the price of that good.

Equity / Eigenkapital

Equity represents the value of ownership in a firm in the form

Equity Financing / Beteiligungsfinanzierung

Equity financing involves raising capital through the sale of shares in a company, typically in exchange for ownership interest.

Equity Financing / Eigenfinanzierung

Equity financing is the process of raising capital through the sale of shares in a company.

Equity Ratio / Kennzahl Eigenkapitalquote

The equity ratio is a financial metric that measures the proportion of a company's assets that are financed by shareholders' equity.

Exchange Rate / Devisenkurs

An exchange rate is the value of one currency for the purpose of conversion to another.

Exchange Rate / Wechselkurs

The exchange rate is the value of one nation's currency versus the currency of another nation or economic zone.

External Financing / Außenfinanzierung

External financing is the process of raising capital for a business from outside sources, such as loans, investor equity, or public offerings.

Extraordinary expense / Aufwand außergewöhnlicher

Extraordinary expense refers to unusual and infrequent costs not regularly incurred in the normal course of business, often one-time or rare expenses.


Factor of Production (Economics) / Produktionsfaktor (VWL)

In economics, factors of production are inputs used in the production process to produce output—namely, goods and services.


FIFO (First-In, First-Out) is an inventory valuation method where goods first produced or acquired are sold first.

Financial Statement Analysis / Bilanzanalyse

Financial statement analysis involves examining a company's financial statements to assess its performance and make informed business decisions.

Financing / Finanzierung

Financing is the process of providing funds for business activities, making purchases, or investing.

Finished Goods / Fertigerzeugnisse

Finished goods are products that have completed the manufacturing process but have not yet been sold or distributed.

Fiscal Policy / Fiskalpolitik VWL

Fiscal policy refers to the use of government spending and tax policies to influence economic conditions.

Fixed Costs / Kosten fixe

Fixed costs are business expenses that are not dependent on the level of goods or services produced by the business.



GAAP (Generally Accepted Accounting Principles) are a set of accounting standards and procedures used in the preparation of financial statements.

GmbH / GmbH

GmbH (Gesellschaft mit beschränkter Haftung) is a type of legal entity in German-speaking countries, similar to a limited liability company.

GmbH & Co. KG / GmbH & Co KG

GmbH & Co. KG is a German legal form of a company that combines features of a GmbH (limited liability company) and a KG (limited partnership).

Goals / Ziele

Goals are the desired outcomes or targets that individuals, groups, or organizations aim to achieve.

Golden Balance Rule / Goldene Bilanzregel

The Golden Balance Rule is a financial principle suggesting that long-term assets should be financed by long-term liabilities.

Government Spending Ratio / Staatsquote

The government spending ratio is the ratio of government expenditure to gross domestic product (GDP).

Gross National Income / Bruttonationaleinkommen

Gross National Income is the total domestic and foreign output claimed by residents of a country, including salaries and investments.


Hidden Reserves / Reserven stille

Hidden reserves are reserves that are not shown or disclosed in a company's financial statements.


Illiquidity / Illiquidität

Illiquidity describes a state where assets cannot be quickly sold or exchanged for cash without a substantial loss in value.

Imputed Costs / Kalkulatorische Kosten

Imputed costs are costs that are not incurred directly but are implied, such as opportunity costs or allocated costs.

Imputed Interest Rate / Kalkulatorischer Zinssatz

The imputed interest rate is an estimated interest rate used in various financial calculations when no actual rate is set or available.

Income Statement / Erfolgsrechnung

An income statement is a financial statement that shows a company's revenues and expenses over a specific period, leading to net profit or loss.

Income Statement / Gewinn- und Verlustrechnung

An income statement is a financial statement that shows a company's revenues and expenses over a specific period, leading to net profit or loss.

Inflation / Inflation

Inflation is the rate at which the general level of prices for goods and services is rising, eroding purchasing power.

Interest / Zinsen

Interest is the charge for the privilege of borrowing money, typically expressed as an annual percentage rate.

Internal Financing / Innenfinanzierung

Internal financing is the process of generating funds within the company from operations, maintenance, or other activities.

Inventory / Inventur

Inventory is a complete list of items such as property, goods in stock, or the contents of a building.

Inventory Metrics / Bestandskennzahlen

Inventory metrics are quantitative measures used to track and manage inventory levels, turnover rates, and efficiency in supply chain management.

Investment / Investition

An investment is the allocation of resources, usually money, with the expectation of generating an income or profit.

Investment Calculation / Investitionsrechnung

Investment calculation involves analyzing the potential profitability and financial impact of an investment.


Joint Venture / Joint Venture

A joint venture is a business arrangement in which two or more parties agree to pool their resources for a specific task or project.


Land (Economics) / Boden (VWL)

In economics, land refers to all natural resources used to produce goods and services.

Leasing / Leasing

Leasing is a contractual arrangement where one party allows another to use an asset for a specific period in exchange for payment.

Legal Entity / Juristische Person

A legal entity is an organization that has legal rights and obligations, including the ability to enter into contracts, sue, and be sued.

Legal Form / Rechtsform

The legal form of a company refers to the type of corporate structure or legal entity it is organized as.

Leverage Effect / Leverage Effekt

The leverage effect describes how borrowing money can increase the return on investment but also increases financial risk.

Liabilities / Passiva

Liabilities are the debts and obligations of a business, the sum of which is required to settle over a period of time.


LIFO (Last-In, First-Out) is an inventory valuation method where the most recently produced or acquired items are recorded as sold first.

Liquid Assets / Liquide Mittel

Liquid assets are assets that can be quickly and easily converted into cash without significant loss of value.

Liquidity / Liquidität

Liquidity refers to the availability of liquid assets to a company and the ability to convert assets into cash quickly.

Liquidity Plan Financial Plan / Liquiditätsplan Finanzplan

A liquidity plan financial plan is a forecast of a company's cash inflow and outflow over a certain period.

Loan / Darlehen

A loan is a sum of money that is expected to be paid back with interest.

Loan Interest / Kreditzinsen

Loan interest is the charge for the privilege of borrowing money, typically expressed as an annual percentage rate.


Management Control / Controlling

Management control involves the processes and procedures used to achieve organizational goals and objectives, often through planning and performance evaluation.

Management Report / Lagebericht

A management report is a formal business document that provides information on a company's performance and financial health.

Market / Markt

A market is a composition of systems, institutions, procedures, social relations, and infrastructures whereby parties engage in exchange.

Market Forms / Marktformen

Market forms refer to the various types of market structures, influenced by the number of suppliers and demanders, product uniformity, and ease of entry and exit.

Market Potential / Marktpotential

Market potential is the entire size of the market for a product at a specific time.

Market Segmentation / Marktsegmentierung

Market segmentation is the process of dividing a market of potential customers into groups, or segments, based on different characteristics. Interesting segmentation is based on social milieus. Find more about this: https://www.sinus-institut.de/en/sinus-milieus

Market Volume / Marktvolumen

Market volume is the total amount of sales or units sold within a specific market over a specified period.

Marketing / Marketing

Marketing is the process of exploring, creating, and delivering value to meet the needs of a target market in terms of goods and services.

Marketing Mix / Marketing - Mix

The marketing mix refers to the set of actions, or tactics, that a company uses to promote its brand or product in the market.

Maximum Value Principle / Höchstwertprinzip

The maximum value principle in accounting states that assets should be recorded at their highest possible value.

Money Supply / Geldmenge

Money supply is the total amount of monetary assets available in an economy at a specific time.

Monopoly / Monopol

A monopoly exists when a specific person or enterprise is the only supplier of a particular commodity or service.

Mortgage / Hypothek

A mortgage is a loan secured by the collateral of specified real estate property that the borrower is obliged to pay back.


Net Profit / Jahresüberschuss

Net profit is the amount of money that remains after all operating expenses, taxes, and costs have been subtracted from total revenue.


Opportunity Costs / Opportunitätskosten

Opportunity costs represent the benefits an individual, investor, or business misses out on when choosing one alternative over another.

Organizational structure / Aufbauorganisation

Organizational structure defines how activities such as task allocation, coordination, and supervision are directed toward achieving organizational objectives.

Overhead Costs / Gemeinkosten

Overhead costs are ongoing business expenses not directly attributed to creating a product or service.


Partial Cost Accounting / Teilkostenrechnung

Partial cost accounting is an accounting approach where only variable costs are considered for decision-making processes.

Payment Target / Zahlungsziel

Payment target is the time period that a buyer has to pay the amount due for a purchase.

Performance / Leistung

Performance in business refers to the execution and accomplishment of work, tasks, or duties over a certain period.

Present Value / Barwert

Present value is a financial concept that calculates the current worth of a future sum of money or stream of cash flows, given a specified rate of return. https://en.wikipedia.org/wiki/Present_value https://www.investopedia.com/terms/n/npv.asp https://www.wallstreetprep.com/knowledge/present-value-pv/

Price / Preis

Price is the amount of money expected, required, or given in payment for something.

Price Elasticity of Demand / Preiselastizität der Nachfrage

Price elasticity of demand measures how the quantity demanded of a good responds to a change in its price.

Price-Sales Function / Preisabsatzfunktion

The price-sales function is a mathematical relationship that shows the number of units sold at different prices.

price-tolerance / Akquisitorisches Potential

Acquisitive potential refers to a company's capacity to attract and retain customers, influenced by factors like brand appeal, customer service, and competitive strategies.

process-based-organization / Ablauforganisation

Workflow management involves organizing and optimizing processes in an organization to improve efficiency and productivity. Our recommendation for this subject: https://www.heflo.com/glossary/process-organization/ Next Source to learn: https://www.cliffsnotes.com/study-guides/principles-of-management/creating-organizational-structure/the-organizational-process - Next: a fantastic source for training by business-cases in Harvard Business Review: https://store.hbr.org/case-studies/ - Next: last but not least: https://www.heflo.com/blog/bpm/process-based-organization/

Productivity / Produktivität

Productivity measures the efficiency of a person, machine, factory, system, etc., in converting inputs into useful outputs.

Profit / Gewinn

Profit is the financial benefit realized when the amount of revenue gained exceeds the expenses, costs, and taxes involved in sustaining the activity.

Profit Carryforward / Gewinnvortrag

Profit carryforward refers to the portion of a company's net income which is retained, rather than distributed to shareholders as dividends.

Profitability / Rentabilität

Profitability is the ability of a company to use its resources to generate revenues in excess of its expenses.

Public limited company / Aktiengesellschaft

A public limited company is a type of corporation whose shares can be publicly traded on a stock exchange, and it is owned by its shareholders who elect a board of directors to oversee the company's operations.


Quality Management / Qualitätsmanagement

Quality management ensures that an organization, product, or service is consistent and meets both external and internal requirements.

Quick Ratio / Liquidität 2. Grades

The quick ratio measures a company's ability to meet its short-term obligations with its most liquid assets.


Rating / Rating

A rating is an evaluation or assessment of something, in terms of quality, quantity, or some combination of both.

Receivables / Forderungen

Receivables are amounts due to a company for goods or services that have been delivered or used but not yet paid for.

Retained Earnings / Gewinnrücklage

Retained earnings are the portion of a company's profits that are kept or retained and saved for future use.

Return on Equity / Eigenkapitalrentabilität

Return on Equity measures a corporation's profitability by revealing how much profit a company generates with the money shareholders have invested.

Return on Equity / Rentabilität Eigenkapital

Return on Equity (ROE) measures the profitability of a corporation in relation to stockholders' equity.

Return on Investment / Rentabilität on Investments ROI

Return on Investment (ROI) is a performance measure used to evaluate the efficiency of an investment or compare the efficiency of several different investments.

Return on Revenue / Umsatzrentabilität

Return on Revenue (ROR) is a measure of company profitability that compares net income to revenue.

Return on Sales / Rentabilität Umsatz

Return on Sales (ROS) is a ratio used to evaluate a company's operational efficiency; it is also known as a firm's operating profit margin.

Return on Total Capital / Rentabilität Gesamtkapital

Return on Total Capital (ROTC) measures a company's profitability and the efficiency with which its capital is employed.

Revaluation / Zuschreibung

Revaluation is an adjustment of the value of an asset on a company's balance sheet, reflecting changes in market value.


Sales / Absatz

Sales refer to the exchange of goods or services for money, measuring a company's commercial success and market demand for its products or services. visit: https://www.zendesk.co.uk/blog/b2b-sales/

Sales Tax / Umsatzsteuer

Sales tax is a tax paid to a governing body for the sales of certain goods and services.

Share / Aktie

A share is a unit of ownership in a company, giving the holder a stake in the company's assets and earnings, often through dividends.

Sole Proprietorship / Einzelunternehmen

A sole proprietorship is an unincorporated business with a single owner who pays personal income tax on profits earned.

Spending / Ausgaben

Spending refers to the amount of money expended on goods or services, including both personal expenditures and business expenses.

Stakeholder / Stakeholder

A stakeholder is a person, group, organization, or system that affects or can be affected by an organization's actions.

Standard Costs / Normalkosten

Standard costs are estimated expenses that are assumed during a budgeting process and used for cost control and decision-making.

Step Costs / Sprungfixe Kosten

Step costs are fixed costs that remain constant for a certain level of activity, but jump to a higher level once a threshold is crossed.

Stock market / Aktienmarkt

The stock market is a network of exchanges where stocks of publicly held companies are bought, sold, and issued, reflecting the economic trends and investment climate.

Supplier Credit / Lieferantenkredit

Supplier credit is a type of trade credit where a supplier allows customers to pay for goods or services after they have been delivered.

SWOT Analysis / SWOT-Analyse

SWOT analysis is a strategic planning technique used to help a person or organization identify strengths, weaknesses, opportunities, and threats.


Tax Balance Sheet / Bilanz Steuerbilanz

A tax balance sheet is a financial statement used for tax purposes, reflecting the value of assets, liabilities, and equity according to tax regulations.

Total Cost Method / Gesamtkostenverfahren

The total cost method is an accounting approach where all production costs are used to value inventory.

Turnover Frequency / Umschlaghäufigkeit

Turnover frequency is a measure of how quickly inventory is sold or how often assets are replaced in a given period.

Types of Profitability / Rentabilitätsarten

Types of profitability refer to various measures of profitability, like ROI, ROE, etc., each providing different insights into the financial health of a company.


Value Added Tax / Mehrwertsteuer

Value-added tax (VAT) is a consumption tax placed on a product whenever value is added at each stage of the supply chain, from production to the point of sale.

Variable Costs / Variable Kosten

Variable costs are expenses that vary directly with the level of production or sales volume.


Work / Arbeit

Work refers to physical or mental effort directed towards producing or accomplishing something, including tasks performed as part of a job or occupation.

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