Heimo (Hrsg.) Losbichler/Christian (Hrsg.) Engelbrechtsmüller
CFO-Schlüssel-Know-how unter IFRS
1. Aufl. 2010
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CFO-Schlüssel-Know-how unter IFRS (1. Auflage)
S. 27Abkürzungsverzeichnis
Tabelle in neuem Fenster öffnen
AfA | Absetzung für Abnutzung |
APM | Arbitrage Pricing Model |
BCF | Brutto Cashflow |
BIB | Bruttoinvestitionsbasis |
BWA | Bewegungsart |
bzgl. | bezüglich |
bzw. | beziehungsweise |
C2C | Cash-to-Cash-Cycle |
ca. | circa |
CAPM | Capital Asset Pricing Model |
CCAPM | Consumption Based Capital Asset Pricing Model |
CCC | Cash Conversion Cycle |
CE | Capital Employed |
CEO | Chief Executive Officer |
CF | Cashflow |
CFaR | Cashflow-at-Risk |
CFO | Chief Financial Officer |
CFROI | Cashflow-Return-on-Investment |
CGU | Cash generating Unit |
CIO | Chief Information Officer |
CO | Controlling |
CODM | Chief Operating Decision Maker |
COO | Chief Operating Officer |
CVA | Cash-Value-added |
DCF | Discounted Cashflow |
DIH | Days Inventory Held |
DIO | Days Inventory Outstanding |
DPO | Days Payables Outstanding |
DSO | Days Sales Outstanding |
EaR | Earnings-at-Risk |
EBIT | Earnings before interest and tax |
EBITA | Earnings before interest, taxes, and amortisation |
EBITDA | Earnings before interest, taxes, depreciation and amortisation |
EGT | Ergebnis der gewöhnlichen Geschäftstätigkeit |
EPS | Earnings per Share |
ERP | Enterprise Resource Planning |
etc. | et cetera |
EUR | Euro |
EURIBOR | European InterBank Offered Rate |
EV | Economic Value |
EVA | Economic Value Added |
F&E | Forschung und Entwicklung |
FC | Forecast |
FCF | Free Cash Flow |
S. 28FFO | Funds From Operations |
FIBU | Finanzbuchhaltung |
FIFO | First In-First-Out |
gem... |