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1 cost-volume-profit analysis
Finthe study of the effects on future profit of changes in fixed cost, variable cost, sales price, quantity, and mixThe ultimate business dictionary > cost-volume-profit analysis
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2 cost-volume-profit analysis
Accounting: CVPУниверсальный русско-английский словарь > cost-volume-profit analysis
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3 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
4 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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5 break-even analysis
Gen Mgta method for determining the point at which fixed and variable production costs are equaled by sales revenue and where neither a profit nor a loss is made. Usually illustrated graphically through the use of a break-even chart, breakeven analysis can be used to aid decision making, set product prices, and determine the effects of changes in production or sales volume on costs and profits. -
6 Alliance Of Security Analysis Professionals
Non-profit-making organization: ASAPУниверсальный русско-английский словарь > Alliance Of Security Analysis Professionals
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7 National Center for Policy Analysis
Non-profit-making organization: NCPAУниверсальный русско-английский словарь > National Center for Policy Analysis
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8 Society For Location Analysis
Non-profit-making organization: SLAУниверсальный русско-английский словарь > Society For Location Analysis
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9 Wright Center of Innovation Advanced Data Management and Analysis
Non-profit-making organization: WCOI ADMAУниверсальный русско-английский словарь > Wright Center of Innovation Advanced Data Management and Analysis
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10 анализ прибыли
Banks. Exchanges. Accounting. (Russian-English) > анализ прибыли
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11 анализ взаимосвязи себестоимости, объема и прибыли
Accounting: cost-volume-profit CVP analysis (целью которого является изучение динамики прибыли (profit) В зависимости от изменения себестоимости (cost) и объема производства), cost-volume-profit analysis, cost-volume-profit analysis (целью которого является изучение динамики прибыли (profit) В зависимости от изменения себестоимости (cost) и объема производства)Универсальный русско-английский словарь > анализ взаимосвязи себестоимости, объема и прибыли
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12 Ertragsaktivierung
Ertragsaktivierung
capitalization of earnings;
• Ertragsanalyse profit analysis;
• Ertragsanstieg earnings rise (advancement);
• rasanter Ertragsanstieg surge in earnings;
• sprunghafter Ertragsanstieg jump in earnings;
• Ertragsanteil share of earnings, royalty;
• Ertragsaufbesserung earnings recovery;
• Ertragsaufwand profit cost[s];
• Ertragsaufstellung earnings statement;
• Ertragsausfall loss of earnings (profit);
• Ertragsausschüttung (Investmentfond) distribution of income (Br.);
• Ertragsaussichten earnings prospects (projection), profit outlook;
• unter Berücksichtigung der Ertragsaussichten Absatz finden to sell on a yield basis;
• Ertragsbegrenzung ceiling on earnings;
• konzerninterne Ertragsbelastungen intercompany charge on income;
• Ertragsberechnung calculation of earning power;
• Ertragsbeschränkung restriction of output;
• Ertragsbesserung recovery in profits;
• Ertragsbeteiligung profit sharing;
• Ertragsbilanz balance of payments on current account;
• Ertragsbild profit picture;
• verzerrtes Ertragsbild earnings distortion;
• Ertragschancen profit-earning possibilities, earnings opportunities;
• Ertragschancen durch Investitionen auf bisher vernachlässigten Gebieten verbessern to generate additional earnings through investments in special undervalued situations;
• Ertragsdeckung (Maklergeschäft) earnings coverage;
• Ertragseinbruch profit shrinkage;
• Ertragseinbuße dent in earnings, shave-off profit, return reduction;
• Ertragseinkommen produce income;
• progressive Ertragsentwicklung earnings progress;
• Ertragsergebnis earnings yield;
• Ertragserwartungen earnings expectations. -
13 анализ отклонений
анализ отклонений
1. Определение значений и выявление причин отклонений фактических затрат от нормативных, плановых или расчетных.
2. В статистике - выявление отклонений параметра от среднего распределения. Анализ соотношения «затраты-объем-прибыль» (CVP-анализ, Cost/Volume/Profit Analysis).
См. Безубыточности анализ (Breakeven Analysis).
[ http://www.lexikon.ru/dict/uprav/index.html]
анализ отклонений
Процесс определения величины отклонений фактических показателей от нормативных (бюджетных) и выявления причин образования этих отклонений.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > анализ отклонений
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14 Erfolgsaktie
Erfolgsaktie
performer;
• überdurchschnittliche Erfolgsaktie high performer;
• Erfolgsanalyse profit analysis;
• Erfolgsanteil royalty, production bonus;
• Erfolgsanteilskonto detailed profit-and-loss account;
• Erfolgsanteilssystem bonus (profit-sharing) system;
• Erfolgsaussichten prospects of success;
• Erfolgsausweis trading report;
• auf Erfolgsbasis on a contingent basis;
• Erfolgsbereich eines Unternehmens profit center (centre, Br.);
• Erfolgsbericht success story;
• Erfolgsbeteiligung profit-sharing;
• Erfolgsbeteiligung am Produktivitätszuwachs progress sharing;
• Erfolgsbilanz operating (US) (surplus) statement, statement of surplus (US);
• Erfolgsbuch best seller;
• Erfolgschance prospects of success, (eines Kandidaten) availability (US). -
15 Kostenumfanggewinnanalyse
Kostenumfanggewinnanalyse f FIN cost-volume-profit analysis* * *f < Finanz> cost-volume-profit analysisBusiness german-english dictionary > Kostenumfanggewinnanalyse
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16 Rohabzug
Rohabzug
first proof;
• Rohbau skeleton, (Bautechnik) carcass;
• im Rohbau anfertigen (Gebäude) to skeletonize;
• Rohbetrag gross amount;
• Rohbilanz trial (rough) balance, [trial balance] work sheet (US);
• Rohbilanz ohne Aufwand und Ertrag post-closing trial balance;
• Rohbilanz aufstellen (erstellen) to take off a trial balance;
• Rohdaten crude (raw) data;
• Rohdiamant uncut (rough) diamond;
• berichtigtes Roheinkommen adjusted gross income;
• Roheinkünfte gross revenue;
• Roheinnahme gross income (receipts);
• Rohentwurf rough copy (sketch), (erster) scribble;
• Rohertrag gross proceeds (receipts, produce), (Pacht) gross rental;
• ausweispflichtiger Rohertrag obligatorily published gross profit;
• Rohertragsaufstellung trading report;
• Rohgewicht gross weight;
• Rohgewinn gross profit, balance of revenue;
• Rohgewinn für 2002 trading profit for 2002;
• Rohgewinnanalyse gross-profit analysis. -
17 анализ безубыточности
1) Economy: break-even analysis2) Accounting: cost-volume-profit analysis3) Banking: breakeven analysis4) Makarov: break-even analysis (производства)Универсальный русско-английский словарь > анализ безубыточности
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18 beneficio bruto
• gross domestic income• gross earnings• gross earnings form• gross line• gross margin• gross margin ratio• gross private domestic investment• gross profit• gross profit analysis• gross profit ratio• gross profits• gross provisions -
19 método de beneficio bruto
• gross profit analysis• gross profit method• gross profit on salesDiccionario Técnico Español-Inglés > método de beneficio bruto
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20 método de ganancia bruta
• gross profit analysis• gross profit method• gross profit on salesDiccionario Técnico Español-Inglés > método de ganancia bruta
См. также в других словарях:
Cost-Volume-Profit Analysis — Cost Volume profit (CVP), in managerial economics is a form of cost accounting. It is a simplified model, useful for elementary instruction and for short run decisions. Cost volume profit (CVP) analysis expands the use of information provided by… … Wikipedia
Cost-Volume Profit Analysis — A method of cost accounting used in managerial economics. Cost volume profit analysis is based upon determining the breakeven point of cost and volume of goods. It can be useful for managers making short term economic decisions, and also for… … Investment dictionary
cost-volume-profit analysis — See: breakeven analysis … Accounting dictionary
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analysis — a|nal|y|sis W1S3 [əˈnælısıs] n plural analyses [ si:z] [Date: 1500 1600; : Modern Latin; Origin: Greek, from analyein to break up ] 1.) [U and C] a) a careful examination of something in order to understand it better analysis of … Dictionary of contemporary English
profit variance — In standard costing, the variance consisting of the difference between the standard operating profit budgeted to be made on the items sold and the actual profits made. The analysis of the profit variance into its constituent sales, direct labour … Accounting dictionary
profit variance — In standard costing, the variance consisting of the difference between the standard operating profit budgeted to be made on the items sold and the actual profits made. The analysis of the profit variance into its constituent sales, direct labour … Big dictionary of business and management