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AMC3_Planbilanz

Fragen zur Planbilanz

QuestionAnswer
Was ist der Begriff der "Planbilanz"? Vermögens- und Kapitallage des U. am Ende der Planperiode, ergibt sich zwingend aus Leistungsbudget und Finanzplan
Struktur der Planbilanz? Bewegungsbilanz: Werte der Eröffnungsbilanz werden Werten der geplanten Schlussbilanz ggü.gestellt
Mittelverwendung MV, wofür EK bzw. FK eingesetzt werden wird --> AKTIVA +, PASSIVA -
Mittelherkunft MH, welche Finanzierungsquellen (intern vs. extern/außen vs innen) die MV ermöglichen wird
Merkmale: AKTIVA MV (+), MH (-)
Merkmale: PASSIVA MV (-), MH (+)
Was sind die Funktionen der Planbilanz? - Darstellung Vermögens- und Kapitallage Unt. - dyn. Rechenwerk (Bew.bil.) aus der statischen Bilanz - Auskunft Herkunft/Verwend. Kapital
Was ermöglichen Ist-Größen des Jahresabschlusses? internen: - Abw.analysen - Verrechn. von Abw. - Leistungsmessung und Leist.beurt. - Verbess. Planung
Was ermöglichen Ist-Größen des Jahresabschlusses externen Adressaten? JA-Analysen: - zur Beurteilung von unt. Entsch. bzw. Managementleistungen - zur Vorbereitung auf Entsch.
Created by: chrisibrand
 

 



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