Business German Dic de en

ATD TD - specialised Dictionary

GERMAN ---> Suchen Sie eine bestimmtes Wort indem Sie Strg-F drcken: (keine unmittelbaren) Folgettigkeiten (QS=Qualittssicherung) A Abarbeitungsgrad abbilden abbilden auf Abbildung Abbruch abbuchen Abbuchung Abfragesprache abgehend Abgeltung Abgenommenes Produkt abgeschlossen Abgleich Abgleich Preis/Leistung abgrenzen Abgrenzung Abgrenzungsdatum Abgrenzungskonto Abhalten einer Projektrckschau Abhilfe Abkrzung Abkrzungsverzeichnis Ablage Ablageschema Ablagestruktur Ablageverzeichnis Ablauf Ablauf der Arbeitserlaubnis Ablaufnderungen Ablaufdiagramm ablauffhig ablauffhiges Produkt ablauffhiges Programm ablauffhiges System Ablauflogik Ablauforganisation Ablaufprotokoll Ablaufsteuerung Ablaufzyklen ableiten Ableitung Ableitungsbeziehungen Abmeldung Abnahme (allg.) Abnahme (Ttigkeit) Abnahmebedingungen Abnahmebericht Abnahmeort und Zeitraum Abnahmeprotokoll Abnahmeprfung abnahmereifes System

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

file: 172135622.xls.ms_office
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Abnahmeteam Abnahmetest Abnahmeverfahren Abnahmeverhalten Abnehmer / Kufer Abordnungen abrechnendes GZ Abrechnung Abrechnung, tagesgenaue Abrechnungswesen Abruf Absatz- und Vertriebsplanung Absatzhelfer Absatzmittler Absatzpolitik Absatzwege (marketing) Absatzwerbung abschalten Abschlagszahlung Abschlu (Phase) Abschluarbeit Abschreibung Abschreibung, handesrechtliche Abschreibung, kalkulatorische Abschreibungsdauer Abschreibungskosten Absolvent, promoviert Absprache Abstimm- und Verbindungsstelle Abstimmdatum abstimmen Abstimmen des Lastenhefts mit dem Auftraggeber Abstimmen des Pflichtenhefts fr die Software mit dem Auftraggeber Abstimmkonto Abstimmrunde Abstimmsumme Abstimmung mit dem Geschftsverantwortlichen Abteilung Abteilungsbevollmchtigter Abteilungsdirektor Abweichung Abweichung, dispositive Abweichungsbetrachtung Abweichungsbetrachtung (Ergebnis) Abweichungsbetrachtung (Ttigkeit) Abwicklung Abwicklungen Abwicklungskosten Accountverantwortlicher Achtung ad Add-on Dienst Administration Adreaufbereitung Adressband
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Adresse Adressendatei Adressenschema Adressierungsschema ... weltweit gltiges Adressierungsschema Adressleiste Adreraum Adressverzeichnis Aggregation Akontozahlung Akquisitionsphase Aktiengesellschaft (US) Aktionismus Aktionsmen Aktionsmeneintrag Aktionsplan Aktivittenplan Aktoren Aktorenwerk Aktualisierung Akustikkoppler AL - Ausschu fr Logistik Allgemeine Aufgaben Allgemeine Bedingungen fr die Beratung und Untersttzung auf dem Gebiet der Datenverarbeitung Allgemeine Bedingungen fr die Beratung und Untersttzung auf dem Gebiet der Datenverarbeitung Allgemeine Bedingungen fr die Erstellung von Datenverarbeitungsprogrammen Allgemeine Bedingungen fr die Erstellung von Datenverarbeitungsprogrammen Allgemeine Geschftsbedingungen Alt-Datenbestand Altdatenbernahme Alternativangebot Alternativmodus Altersstruktur Altsystem Amortisation Analyse Analyse der primren Anforderungen Analyse der QS-Erfordernisse (QS=Qualittssicherung) Analysen Analysen und Berichte Analysentechnik Analyseprotokoll Analysetechnik Analysieren der Domne Analysieren von Problemmeldungen und nderungsanforderungen nderungsanforderungen nderungsberechtigte nderungsdatum nderungsdienst nderungsgrund nderungslauf
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nderungslisten (Change Request) nderungsmodus nderungsnachweis nderungsprotokoll nderungsregel nderungswesen nderungswunsch Anforderung zu Information und Kommunikation Anforderungen ... konkrete geschftliche Anforderungen Anforderungen ausreichend klar definiert Anforderungen definiert und berprft Anforderungen, primre Anforderungen, primre Anforderungsspezifikation (berbegriff fr Lasten- und Pflichtenheft) Anforderungsspezifikation (berbegriff fr Lasten- und Pflichtenheft) Angebot Angebot definiert, berprft und gelegt Angebot definiert, berprft und gelegt angebotene Leistung Angebotsbasis Angebotserstellung Angebotsmustertexte Angebotsnummer Anhang ankommend ankreuzen Ankreuzfeld Anlage Anlage (in einem Brief) Anlagenbestand Anlagenerrichtung Anlagengeschft Anlageninstandhaltung Anlagenplanung Anlagensteuersystem Anla Anmerkung Anpassen der Produktdokumentation Anpassen von SW und Schnittstellen Anpassung vorhandener SW Anpassungsspezifikationen Anrede Anrufverteilung Anrufweiterschaltung Ansatz (TQM) Anschaffung Anschaffungs- und Herstellkosten Anschaffungswert Anschluumleitung Ansprechpartner Ansprechpartner weltweit Anspruchsniveau Ansto
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Antriebs- Schalt und Installationstechnik Antriebssysteme Antriebstechnik Antwortzeit Anweisung Anwender Anwender, Nutzer Anwenderbefragung Anwenderbetreuung Anwenderdokumentation Anwendersoftware Anwender-Software Anwendungsdomne Anwendungstechnik Anwesenheit Anwesenheitskontrolle any-to-any-Kommunikation Applikations-Center Arbeitsanweisung Arbeitsbereich Arbeitsbereich Arbeitsfolge Arbeitsgebiet (Industrie, Energie, etc) Arbeitsgestaltung Arbeitsgruppe Arbeitskreise ... Gestaltung und Moderierung von Arbeitskreisen Arbeitspaket Arbeitsplatzbeschreibung Arbeitsplatzcomputer Arbeitsplatzgestaltung Arbeitsplatzstruktur Arbeitsrecht Arbeitsschutz Arbeitssicherheit Arbeitsteiligkeit Arbeitsvolumen Architektur beschrieben und berprft Architektur festgelegt Archivieren relevanter Dokumente und Daten Archivierte Dokumente und Daten Archivierung, Studie Archivsystem Artikel Assistent Attribut Attributbezeichnung Attributprfung Audio- und Videosysteme (Selbstndiges Aufbauorganisation Aufbereitungsroutine aufdecken Aufgabe Aufgabenschwerpunkte Aufgabenstellung Aufgabenstellung der Lsungsstudie Aufgabenstruktur
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aufgelaufene Aufwnde Auflage , Bedingungen , Anforderungen Aufschlag Aufstellung Aufstellung (organisatorische) Aufstellungsvorschriften Auftrag Auftragnehmer Auftragsabwicklungsverfahren Auftragsbearbeitung Auftragseingang Auftragsendtermin Auftragsfinanzierung Auftragsposition Auftragsstatus Auftragsberwachung Auftragszentrum Aufwand Aufwand (allg.) Aufwandsabschtzung (= Aufwandsschtzung) Aufwandsgeschft Aufwandskonto aufwandsneutral Aufwandsplan Aufwandsplanung aufwandsrelevant Aufwandsschtzung Aufwands-Termin-Diagramm Aufwandstreue Aufwandsverfolgung Aufwrtskompatibel Aufwrtskompatibilitt Aufwendung Aus- und Weiterbildung Ausarbeiten und Durchfhren von Anwenderschulungen Ausarbeiten/Festlegen von Designprinzipien und Styleguides Ausbaustand Ausbaustufe Ausbaustufenmodell Ausbildungsprofil der Mitarbeiter ausblenden Ausfallanalyse Ausfallsicherheit Ausfuhrgenehmigung ausfhrliche Beschreibung Ausfuhrverantwortlicher Ausfuhrvorschriften Ausgabe Ausgabeformat ausgabenwirksam Ausgangsleistung Ausgangsmaterial Ausgangssituation Auskunftssysteme Ausland Ausland, im Ausland
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Auslndische Elektroindustrie Auslndische Steuern Auslndische Werke/Fertigungen Auslandsfertigungen Auslastungsgrad Auslastungsgrenze Ausprgung Ausreierprozentsatz aussagekrftig Aussagen Ausscheibungsunterlage Ausschreibung Ausschreibungsdatum Ausschu Auenbeziehungen Auendienst Auendienstorganisation Auenhandel Auertariflicher Mitarbeiter Ausstattung Ausstellungen Ausstiegspunkt Auswahl von Templates Auswhlen / Festlegen einer Prototyp-Entwicklungsumgebung Auswhlen und Festlegen des vertraglichen Rahmens Ausweicharbeitsplatz Auswertung Autoelektronik Autom. fr Werkzeugmasch. automatischer Rckruf Automatisierung Automatisierungsrechner Automatisierungssysteme Automatisierungstechnik (Bereich) Automobiltechnik (Bereich) B Basis-CM-System Basisjahr Basistechnologie Basisumsatz Basisumsatzmanahme Batch-Input Mappe Batch-Programm Batch-Verarbeitung Bauelemente Baustelleninfrastruktur Bauteile Bauten und Anlagen BBDS - Bereichsbeauftragter fr den Datenschutz BDSG - Auflagen BDSG - Bundesdatenschutzgesetz Bearbeitungszeit Beauftragung Bebauungsplan Bedarf
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Bedarfstrger Bedenkentrger Bedienen und Beobachten Bedienerfreundlichkeit Bedienoberflche Bedienplatz Bediensysteme Bedienungsanleitung Bedingung (marketing) Bedrfnis (marketing) beeinflussen beenden Beendeter Auftrag Beendeter Auftrag oder negativer Projektentscheid Befehl Befehls- und Meldegerte Befehlszeile Befragung Begriffsbestimmungen Begriffsbestimmungen und Abkrzungen Begrndung der Entscheidungen zur Produktarchitektur Beheben von Fehlern behobene Fehler beigestellte Produkte Beim Kunden vorhanden Beispiel Beispieldokument (vs. Musterdokument) Beispieltext Beistellungen (=Bereitstellungen) (des Kunden) Beitrag suchen bekannte Fehler Belegart Belegnummer Belegorganisation Belegungsversuch Beleuchtungstechnik Bemerkungen zum Test Benchmark Benchmarks setzen Benotung Benummerungssystem Benutzerdokumentation Benutzerfhrung Benutzerfhrung Benutzerhandbuch Benutzeridentifikation (Benutzer-ID) Benutzeroberflche Benutzer-Postamt Benutzerrechte Benutzerrolle Benutzerschnittstellen Benutzertauglichkeit Beobachtungssysteme Beratend Berater Berater (Wiss. Berater)
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Beratung Beratungsausschu (BA) Beratungsleistungen Berechtigung Berechtigungscode Berechtigungsgruppe Berechtigungsprofil Berechtigungsprfung Bereich Bereich (A&D, EV, etc) Bereich Anlagentechnik Bereich ATD - Anlagenbau und Technische Dienstleistungen Bereich und regionale Einheit Bereiche mit eigener Rechtsform Bereiche und Regionen bereichs- und regionenberschreitend Bereichs- und Regionsgrenzen ... ber ... Grenzen hinweg Bereichsbeauftragter Bereichsbeauftragter Datenschutz und Informationssicherheit Bereichsbeauftragter fr den Datenschutz (BBDS) Bereichsbeauftragter fr Informationssicherheit (BBIS Bereichsbevollmchtigter bereichsorientiert Bereichs-Pressereferate Bereichsprojekte Bereichsreferent fr Umweltschutz bereichsspezifisch Bereichsbergreifende Entwicklung Bereichsvertriebe Bereichsvorstand bereit fr Review Bereitschaft Bereitschaftsdienst Bereitstellen und Betreiben von .... Bereitstellungspreis Bericht Berichterstattung, Berichtswesen Berichts Jahr Berichtswesen Berliner Bro der Leitung Beschaffung Beschaffungs-Kompetenz Beschftigungsbedingungen Beschleunigung der Innovation Beschreibung Beschriftung fr Projektordner Besetztton Besitzer Besprechungsprotokoll Bestandsumstellung besttigt Bestellabwicklungsverfahren Bestelleingang Bestellwesen Bestellzettel () Bestimmung der Unternehmensposition
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Bestcksysteme Bestckungssysteme Besucherdienst Beteiligungen Beteiligungen Beteiligungen Ausland Beteiligungen Inland Beteiligungscontrolling Beteiligungsgesellschaft Beteiligungsgesellschaften Betrachtung Betreiben von Betreiber Betreuen der Pilotanwender Betreuung, Koordination Betrieb betriebliche Kennwerte Betriebliche Sozialpolitik Betriebsart Betriebsarzt Betriebsrztliche Dienste Dienste Betriebsbro Betriebserhaltung Betriebsfhrung Verkehr (Eisenbahn) Betriebsmittel Betriebssttte Betriebssystem Betriebswirtschaft Betriebswirtschaftliche Analysen Betroffener Bevlkerungsdichte Bewegliche Funkanlagen Bewegungsart, Vorgangsart bewerten (com) Bezeichnung Beziehungen zwischen Verwaltungseinheiten Bezugsdokumente Bilanzierung bilateral Bildauswertetechnik Bildschirmarbeitsplatz Bildschirmmaske Bildschirmsteuerung Bildschirmtext (BTX) Bildtechnik Bildungsplanung Bildungspolitik Bildungszentrum Bildwand, Grobildwand Bindefrist Bonitt (Bw) Bordnetze Branchenspektrum Branchenspezifischen Produkten Branchenspezifischen Produkten Brandmelder
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Breitbandnetz Breitbandbermittlung Bridge Brouter Bruttoanlageninvestitionen Brutto-Potential buchen Buchhaltung Buchmonat Buchungsbeleg Buchungskreis Bundesamt fr Zulasung in der Telekommunikation (BZT) Bundesdatenschutzgesetz (BDSG) Bro fr Investitionen und Geschftspolitische Durchsprachen Bro-Anwender-Software Broautomation Brogert Brokommunikation Brokommunikationsgerte BzA (bereit zur Abnahme) BZ-Empfnger ( = BZEMPF) BZT C CAD - Computer untersttzte Entwicklung CAM - Computer untersttzte Fertigung CAO - Computer untersttzte Verwaltung und Organisation CAP - Computer untersttzte Planung CAQ - Computer untersttzte Qualittssicherung CCB CCITT CEPT Chancen und Risiken Chargenabwicklung Checkliste fr Dokument Checkliste fr Ttigkeit Chefberater (Wiss. Chefberater) CIM - Computer integrierte Fertigung CIP / KVP - Kontinuierliche Verbesserung Client-Server-Technik / -Architektur CM, Configuration Management CM-Plan CM-System CM-bersicht Code angepasst und berprft Code implementiert und berprft Codieren der Software Consulting/Beratung Controlling Controlling Verantwortlicher Corporate Design Corporate lndustrial Design, Iselin CPU-Datum CPU-Zeit Cursor-Positionierung
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D Dmpfungsplan Databereich Datei Dateiverzeichnis Daten- und Funktionsmodell Datenaustausch Datenbank Datenbankfeld Datenbankzugriffsroutine Datenbestand Datenerfassung, mobile Datenfernbertragung Datenfludiagramm (DFD) Datenfludiagramm (DFD) Datenintervall Datenleitung Datenmodell Datenmodellierung Datenobjekt Datenpfad Datenpflege Datenqualitt ... mangelnde Datenqualitt Datenrate Datenrckflu Datensatz Datenschutz Datenschutzbeauftragter Datenschutzbeauftragter (DSB) Datenschutz-Verbindungsperson (DS VB) Datensicherung Datentrger Datenbermittlungseinrichtung Datenbernahme Datenbernahme (vom PC) Datenbertragungseinrichtung (DUE) Datenverarbeitung Datenverdichtung Datenwiedergewinnung DATEX-J Netz DATEX-L Netz DATEX-Netz DATEX-P Anschlu DATEX-P Netz DD Definition (Phase) Definition der Anforderungen Definition der Leistung Definition des Produkts Dekomprimierung Demontage/Entsorgung Design Design von Testfllen Designprinzipien Deskriptor (EDV) Deskriptorenkatalog Detailentwurf (Teilphase)
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Detailentwurfsentscheidungen Detailliertes Planen und Organisieren der Integration Detaillierungsgrad Detailspezifikation dezentral DFD (Datenfludiagramm) Dialogfelder die Gemeinkosten verrechnen Dienstleister Dienstleistung (marketing) Dienstleistungszentrum Dienstprogramm Dienststelle Dienststellenleiter differenzieren Direktkunde Direktkunden Direktor Direktruf Direktverkauf Diskussions-Forum Disposition Distributionspolitik Disziplinarisch zugeordnet Dokument wurde mit folgenden Tools erstellt Dokumentation Dokumententyp Dokumentenverwaltung Dokumentenvorlage stdSEM Dokument-Historie Domne Domnenmodell Doppelklick Downsizing Drehzahlvernderbare Antriebe Dreierkonferenz Drosseln Druck Druckansto Druckbild Druckdatei Druckertreiber Druckwiederholung DS VB - Datenschutz-Verbindungsperson DSB - Datenschutzbeauftragter Durchdringung, hohe Durchfhren / Begleiten der Abnahme Durchfhren bewilligter nderungen Durchfhren der Abnahme Drchfhren der Verfahrensintegration Durchfhren des Systemtests Durchfhren von Code-Reviews Durchfhren von Regressionstests Durchfhren von Stand-alone-Tests Durchfhrende(r) Durchfhrung Durchfhrung abgebrochen
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Durchfhrung der Abnahme Durchfhrung der Grob-Projektplanung Durchfhrung der Lsungsstudie Durchfhrung der Risikoanalyse Durchfhrung einer Abweichungsbetrachtung Durchfhrungsphasen (vs. Rahmenphasen) Durchgngige IuK-Infrastruktur Durchgngigkeit (System) Durchgngigkeit des Informationsflues Durchgefhrte nderungen Durchgefhrte Tests und Messungen Durchsatz Durchwahl zu Nebenstellen DV-Anlage DV-Lastenhefte DV-Pflichtenheft DV-Tools DV-Verfahren DV-Verfahrenslandschaft Dynpro (SAP) E Echteinsatz Echtzeitumgebung Eckdate Eckdaten ECMA EDIFACT EDI-Partner EDI-Standard EDI-Vorgang Effektivitt Effizienz Effizienzsteigerung Ehrenvorsitzender des Aufsichtsrats Eigene Folien Eigenentwicklung Eigengeschft Einbruchssicherungs-Gerte Eine Wettbewerbsstrke, mit der nur sehr wenige Anbieter auf dem Weltmarkt antreten knnen Einflufaktoren Einfhrung (System) Einfhrungsfall Einfhrungskonzept Einfhrungskosten Einfhrungsplan Eingabefeld Eingabemaske Eingangskontrolle (LOG) Eingangsnachricht Eingangsprfung Eingangsvermerk (im Briefkopf) eingeben, Bildschirm eingepflegt eingerichtet Eingesetztes CM-System Eingesetztes Produkt
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Einkauf Einkufer (marketing) Einkaufsbedingung Einladung zur Besprechung Einleitung Einnahmen einordnen Einordnung (ins Ganze) einplanen Einrichten der Projekt-Infrastruktur Einrichten der Testinfrastruktur Einrichten des Basis-CM-Systems Einrichten des vollstndigen CM-Systems Einsatz (Phase) Einsatzgebirge Einsatzort Einsatzumgebung Einsatzvorbereitung Einsatzvorbereitung durchgefhrt Einschaltung Einsicht Einsparungen ... erhebliche ... Einzelhalbleiter Einzelkosten Einzelvertragsregelung einzigartige Elektromechanisch Elektromechanische Komponenten (Selbstndiges Geschaftsgebiet) Elektromotoren Elektromotorische Systeme Elektronikwerk elektronisch elektronisch verfgbar Elektronische Geschftsabwicklung Elektronische Kommunikationsverzeichnis (X500) Elektronische Post Elektronische Unterschrift elektronischer Datenaustausch (EDI) elektronischer Datenaustausch fr Verwaltung, Handel und Transport - EDIFACT elektronischer Geschftsprozess Elektronischer Informationsflu Elektrotechnik und Elektronik Elektrotechnische Anlagen E-MAIL E-MAIL Anschlsse E-MAIL Teilnehmer Empfnger Empfehlung (vs. Festlegung) Endgert Endgerte Endgerte (Kryptograph) endgltig Endkunde endlicher Automat Endsystem
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Energieerzeugung (Bereich) Energiebertragung und -verteilung (Bereich) Energieverteilung Energieverteilungsanlagen Energiewirtschaft Engineering Engpa entfllt Entscheiden ber das Projektvorhaben Entscheiden ber Problemmeldungen und nderungsanforderungen Entscheiden ber Verwendung vorhandener Software Entscheiden ber Wiederverwendung von Patterns / Musterlsungen Entscheidung Entscheidungsausschu (EA) Entscheidungsinstanz Entscheidungstabelle Entscheidungsunterlage Entscheidungsvorbereitung Entscheidungsvorschlag Entwerfen der einzelnen Komponenten Entwickler von Software Entwicklergruppe Entwicklung Entwicklungsbericht Entwicklungshandbuch Entwicklungsmanagement Entwicklungsmethode Entwicklungsphase Entwicklungsproze Entwicklungsstandort Entwicklungstechnologie Entwicklungsumgebung Entwicklungsverfahrenshandbuch Entwicklungszentrum Entwurf Entwurf (Phase) Entwurf bei Verwendung vorhandener Software Entwurfsregeln und -Verfahren Entwurfsspezifikation (berbegriff fr Grob- und Detailspezifikation) erarbeiten Erarbeiten der Produktmerkmale Erarbeitung Erbringung Erfahrungsaustausch Erfahrungswert erfassen Erfassen von Metrikdaten Erfolgsfaktor Erfolgsfaktoren Erfolgspotential Erfolgswahrscheinlichkeit erfllen Ergebnis Ergebnisrechnung Ergebnisse
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Ergebnisse bezglich WV Ergebnisse bzw Folgettigkeiten Ergebnisse, weitere (vs. Lieferkomponenten) Ergebnisbersicht Ergonomie Ermitteln der Zielsetzung Ermitteln des Anpassungsbedarfs Ermitteln des Aufwands Ermittlung der installierten Basis Erreichbarkeit Ersatzteilbevorratung Ersatzteildienst Ersatzteile Erscheinungsbild (Marketing/Sales) erschlieen (Mk) Erstellen Erstellen der Anpassungsspezifikation(en) Erstellen der Detailspezifikation(en) Erstellen der Grobspezikation Erstellen der Produktdokumentation Erstellen der Testberichte Erstellen des Abnahmeberichts Erstellen des Angebotsdokuments Erstellen des Datenmodells Erstellen des Einfhrungsplan Erstellen des Evaluierungsplans Erstellen des Projektabschluberichts Erstellen des Testplans Erstellen einer Lsungsbeschreibung Erstellen eines Domnenmodells Erstellen eines Lastenhefts Erstellen eines Pflichtenhefts Erstellen von Hilfsmitteln fr Integration, Test und Installation Erstellen von Lsungsstudien Erstellen von Prototypen Ersteller Erstellungsdatum Erstinstallation erteilen, einen Auftrag Erweiterung Erweiterung (ANL) EU - Richtlinie Europische Union (EU) Evaluieren / Erproben vorhandener Software Evaluierung Evaluierungsbericht Evaluierungsplan Evolutionsmodell Experimental-Studio Expertenkenntnis Experten-Know-how Expertenmeinung Expertensystem Export-Abwicklungszentrum Exportkontrollbeauftragter externe Geschftspartner
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F Fabrikate-Datenbank Fabrikategruppe Fachabteilung Fachaufgabe Fachaufgaben Fachberatung Fachberatung Fachbcher, Sonderpublikationen, Kalender Fachgebiet Fachhandel Fachinformationsdienste Fachkraft Fachkreis Fachkreis fr Qualittssicherung Fachlich zugeordnet Fachliche Frderung, Werbung und Design Fachreferent (siehe Anhang: 'Funktions- und Rangbezeichnungen') Fachvertreter Fachwissen Fachzeitschrift Fhigkeit Fahrgast-Schutz Fahrgast-Service Fahrleitungen Fahrzeuge Fernverkehr Fahrzeuge Nahverkehr Farbkopierer (tech) Farbmonitor Fax-Gert Fehler (vs. Mangel) Fehler vermeiden Fehler, gefundene Fehleranalyse und -behebung an der Fehlerquelle Fehleraufsetzverhalten Fehlerbehebung Fehlererkennungs- und -behebungsklasse Fehlerfindungsrate Fehlerhufigkeit Fehlerliste Fehlermanagement Fehlermeldewesen Fehlermeldung Fehlermeldungsverfahren Fehlerquelle Fehlersuche Fehlerursache Fehlerursachenanalyse Fehlerverhtung Fehlerverursacher Fehlerwahrscheinlichkeit Fehlzeit Fehlzeiten Feldbestand Feldeigenschaft Fernuntersttzung
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Fernverkehr Fernverkehr (Telefon) Fernvermittlungsstelle Fernwartung Fertigstellen der Produktdokumentation Fertigstellungsgrad Fertigstellungstermin Fertigung Fertigung im Ausland Fertigungs- und Service- Zentrum (FSZ) Fertigungsanlage Fertigungskonzepte Fertigungssttten Festlegen aller Projektabwicklungsbedingungen Festlegen der Architektur und Produktkomponenten Festlegen der Entwurfsregeln und -verfahren Festlegen der externen Schnittstellen Festlegen der HW/SW-Entwicklungshilfsmittel und Programmiersprachen Festlegen der Vorbereitungsmanahmen fr den Einsatz Festlegen bergreifender Verfahren und Komponenten Festlegung, verpflichtende Festlegung, vorgesehene Festlegungen zum Geschftsverkehr Festpreis Festpreisauftrag Festpreis-Verrechnung Finanzbuchhaltungsmodul Finanzen (Zentralabteilung) Finanzierung Finanzierungsmglichkeit (Financ.) Firmenarchiv Firmennamen und Marken Firmenwerbung Firmen-Zeitschriften Firmware Flchendeckung Flexibilitt Fludiagramm Folgeaufwand Folgettigkeiten (innerhalb der Phase) Folie Formatumsetzer Formular Formulierungsvorschlag Forschung und Entwicklung (Zentralabteilung) fortgeschrieben Fossilbefeuerte Kraftwerke Fossile Energieerzeugung Fragenkatalog Freigabe Freigabe von Software Freigabecode Freigabeerklrung Freigabemitteilung Freigabestelle Freigabeverfahren Freigeben von Korrekturversionen
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freigegeben fr Freigegebenes Produkt Freiraum Freischalten Fremdbezug Fremdentwicklung Fremderstellung von... Fremdleistung Fremdlieferant Fremdsprachentraining Fremdvergabe von Auftrgen Fremdvertrag Fremdvertretung Fremdwhrung Frist Fristberschreitung Fristverlngerungen Fhrungsebene Fhrungsebenen Fhrungskrfteseminar Fhrungskrfte-Training, Fhrungstraining Fhrungsspanne, Leitungsspanne Funktionalitt Funktionsablauf am Bildschirm Funktionsbaum Funktionsbaustein Funktionsbereich Funktionsebene Funktionsgruppe Funktionsinhalt Funktionsnachweismodell Funktionstest funktionsbergreifend Funktionsverantwortung G ganzheitliche Betrachtung Gateway Gebudesicherheit Gebudetechnik Gebudeverwaltung Gebhr Gebhrenerfassung Gegenstand des Angebots Geheimschutz gekauft Geld- und Kapitalmarkt Gemeinkosten Gemeinkosten, fix Gemeinsame Aufgaben Gemeinsame Aufgaben Technik Gemeinsame Ausbildungsaufgaben gemeinsame Datenhaltung Gemeinsame Dienste gemeinsame Entwicklungsaufgabe Gemeinsame Entwicklungsaufgaben Gemeinsame Kaufmnnische Aufgaben gemeinsame Softwarefunktionen
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Gemeinsame Technik Gemeinsame Technische Aufgaben Gemeinsame Vertriebe Gemeinsame Vertriebsaufgaben Gemeinsame Vertriebsaufgaben Ausland Gemeinsame Vertriebsaufgaben Inland und Ausland Gemeinsame Vertriebsaufgaben Inland/Europa gemeinsames Software-Projekt, -Vorhaben Gemeinschaftsprojekt Gemischbildungskomponenten Genauigkeit Genehmigung General Unternehmer (GU) Generatoren Generelle Umstellung geordneter Abschlu Gertetechnik Gertetreiber Gerteverwaltung Gesamtanbieter Gesamtanlagen Gesamtbearbeitungszeit Gesamtbestand Gesamtdurchlaufzeit Gesamtleistung Gesamtrevisionen Gesamtumsatz Gesamtverantwortlicher Gesamtvorstand geschftlich notwendige Information geschftlicher Nutzen Geschftsablauf Geschftsabwicklungsprozess Geschftsaktivitt Geschftsauftrag (General Term) Geschftsbereich (bw) Geschftsbereich (bw) Geschftsbereichskennzahl (GBK) Geschftsbericht Geschftsdurchfhrung Geschftseinheit ... unternehmerisch gefhrte Geschftseinheit Geschftsentwicklung Geschftsergebnis Geschftsfeld Geschftsfeld (Orga.) Geschftsfeldebene Geschftsfeldkaufmann Geschftsfeldplanung Geschftsformen Geschaftsfhrung Geschftsgebiet Geschftsgebietsleitung Geschftsgebietsbergreifend Geschftsgebietsbergreifende Aufgabe Geschftsgebietsbergreifende Kaufmnnische Aufgaben
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Geschftsgebietsbergreifende Vertriebsaufgaben Geschftsgestaltung Geschftsjahr GJ Geschftsjahresschlu
Geschftsleiter Geschftsleitung Geschftsnachricht Geschftspartner Geschftspartner-Nummer Geschftsplanung Geschftspolitische Planung Geschftsproze Geschftsprozesse ... Gestaltung von Geschftsprozessen geschftsrelevant Geschftsschlssel, - verschlsselungen Geschftssegment Geschftsspezifisch ... geschftsspezifische Notwendigkeiten Geschftssteuerung Geschftsstrategie ... als Teil der Geschftsstrategie Geschftsberleitung geschftsverantwortliche Einheit Geschftsverantwortlicher Geschftsverantwortung ... bei grundstzlich dezentraler Geschftsverantwortung Geschftsverkehr Geschftsverkehr bergreifend Geschftsvolumen Geschftsziel Geschftszweig Geschirmte Raume Geschlossene Benutzergruppe geschlossene Teilnehmergruppe Geschlossenheit des Marktauftrittes Geschwindigkeitsanforderungen Gesellschaft Gesellschaften Gesellschaften Gesellschaftspolitische Information Gesetzgebung Gestaltet die Aufbauorganisation mit Gestaltung von durchgngigen Informations- und Kommunikationsplattformen Gewhrleistung Gewhrleistungsfrist Gewhrleistungskosten Gewerbliche Ausbildung Gewerbliche Bildung Gewerblicher Rechtsschutz gewichten gewichtete Distribution Gewinnanteil Gewinnpotential Gewinnung
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GF GG GG QM Glasfaser Gliederung Globaler Ressourceneinsatz globales Denken ... global Denken, lokal handeln GOP Grafiktool Grobentwurf Grobentwurf (Teilphase) Grobplanung Grob-Projektplan Grob-Projektplanung Grob-QS-Plan Grob-QS-Planung Grobspezifikation Grobspezifikation Grobterminierung Groantriebe Groantriebe Groe Kommunikationssysteme Grohandel Grohndler Grokunde Groprojekte Grounternehmen Groupware Grund des Abschlusses Grundbaustein Grundgebhr Grundinformation Grundlage Grundlagen Grundlagen / Richtlinien der werblichen Kommunikation Grundlagen/Richtlinien Grundlagen/Richtlinien Design Grundlagen/Richtlinien. Koordination, Untemehmensvertretung in Verbanden Grundlast Grundsatzaufgaben Grundsatzaufgaben des Geschftsverkehrs Grundstze des Rechnungswesens Grundsatzthema Grundsatzthemen Grundstoffindustrie Gruppenbevollmchtigter gltig Gltigkeit Gltigkeit des Dokuments Gltigkeitsbereich gnstig Gterverkehr H Halbleiter (Bereich)
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Halten der Verbindung Handarbeit Handbuch, Manual Handelsbilanzierung Harmonisierungskonzept Hrtegrad Hauptabteilung Hauptabteilungsleiter Hauptkonkurrent Hauptmen Hauptpersonalbro Hauptreferent (Wiss. Hauptreferent) Hauptspeicher Hauptspeichergre Hauptspeicherverwaltung Hausbank Help Desk Herausforderung Hersteller Herstellkosten Herstellkosten, geplante Herstellkosten, Soll-/Istvergleich Hilfsprogramm hinreichend Hinweis(e) Hochspannung Hochspannungsmotoren Hochspg.antriebssysteme Hotline HW-/SW-Konfiguration Hybride Hypertext I Ideenbewertung Ideenhrde Identbegriff Identifikation der vorhandenen Software Identifikationssysteme IH-Management Image- und Kommunikationsforschung Immobilien Investment Implementierung in Arbeit in eigenem Namen und auf eigene Rechnung In Zusammenhang stehende Ttigkeiten Inanspruchnahme Inbetriebnahme Inbetriebnahme, Inbetriebnahmedatum Inbetriebsetzung Index Indexverzeichnis Individual-Anwendungssoftware Industrie-Automatisierungssysteme Industrieelektronik Industrie-Kommunikation Industrie-Strukturen Industrieturbinen
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Informanden Information und Kommunikation (IuK) Informations- und Kommunikationsservice Informations-Center Informationsmanagement Informationspflicht Informationssicherheit - IS Informationssystem Informationsverarbeitung Infrastruktur Infrastrukturdienste (Gemeinsame Dienste) Ingenieurverrechnungszettel Inhalt (subsection heading) Inhaltsverzeichnis Inhouse-Struktur Initiierung (Phase) inkompatibel Inkonsistenz Inland Inlndische Steuern Innovations-Center Innovationsfreudigkeit Innovationsproze Innovationszyklus Innovative Leistungspakete Inspektion/Wartung Installation, Montage Installationsgerte Installieren des Produktes Installieren und Inbetriebsetzen des Produkts Instandhaltung Integration Integration in das Produkt Integration und Test Integrationsplan Integrationsstufe Integrationstest Integrierte Fertigungssysteme Integrierte Produktionsmethoden Integrierte Schaltkreise Intensivinspektion Interkulturelles Training interne Struktur beschrieben und berprft Interne Technische Dienste interner Brief mit Verteiler Internes Berichtswesen Investitionen ISDN ISDN-Teilnehmer ISO - Internationale Standardisierungs Organisation ISO - Referenzmodell ISO 9000 Ist Ist - Analyse Ist - Aufnahme Ist - Daten Ist-Daten (vs. Plan-Daten)
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Ist-Termin IuK - Architektur IuK - Bedarf IuK - Corporate Network IuK - Dienste IuK - Durchdringung ... hohe IuK-Durchdringung IuK - Ebenen, die drei IuK-Ebenen IuK - Einsatz IuK - Information und Kommunikation IuK - Infrastruktur ... Gestaltung der IuK-....., Betreiben von IuK,,,,,, IuK - Investitionen nach Wirtschaftswerten IuK - Leistung ... hohe IuK-Leistung IuK - Plattform IuK - relevante ... IuK - Report IuK - Systeme ... anforderungsgerechte IuK-Systeme IuK - Technik J JIT - just in time K Kabel Kabelanlagen Kabeldimensionierung Kabeltragesystemen Kabeltrassenplanung Kabelverlegeunterlagen Kalibrierdienst Kalkulation Kalkulationsblatt Kanal, transparenter kann (empfohlen) kann nicht umgesetzt werden Kannfeld Kapazitt Kapazitt, belegte Kapazitt, freie Kapazittsabgleich Kapazittsangebot Kapazittsauslastung Kapazittsbedarf Kapazittseinlastung Kapazittsentlastung Kapazittsgrobplanung Kapitalbedarf Kapitalkosten Kapitalkraft Kapitel Katalog Kategorisierungsmatrix Kauf / Zukauf kaufentscheidend Kaufentscheidung (Mk) Kaufentscheidungsproze Kaufm. Leitung (KL) kaufmnnisch Kaufmnnische Abteilung
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Kaufmnnische Abteilung/Leitung Kaufmnnische Aufgaben Vertrieb Kaufmnnische Betreuung Kaufmnnische Bildung Kaufmnnische Fertigungsleitung kaufmnnische Funktion Kaufmnnische Gemeinsame Aufgaben Kaufmnnische Grundsatzaufgaben Kaufmnnische Leitung Produktion und Technik Kaufmnnische Leitung Vertrieb Kaufmnnische Leitungen der Vertriebsregionen Kaufmnnische Nachwuchsbetreuung Kaufmnnische Schulungszentren Kaufmnnische Sonderaufgaben Kaufmnnischer Leiter der Vertriebsregion Antriebs-, Schaltund Installationstechnik Kaufmnnischer Vertrieb kaufmnnisches Controlling Kaufsoftware KB KB QM keine Durchfhrung Kenngre Kennwerte Kennzahl Kennzahlen Kennzahlensystem Kennziffer Keramische Bauelemente Kernkraftwerk Kernnetz (SCN) KF Kickoff-Aktivitten Klrungsverantwortlicher Kleine Kommunikationssysteme Kleingruppenarbeit Klimasysteme Knoten (SCN) KO - Kommunikationsordnung Koexistenz BAV zu NRS Kombinationstechnik Kommentar Kommentartechnik kommentierte Checklisten Kommunikation Kommunikation, lokale Kommunikation, offene Kommunikationsanlagen Kommunikationsanwendung Kommunikationsart Kommunikationsbedarf Kommunikationsberater Kommunikationsdienst Kommunikationsdienste Kommunikationsendgert
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Kommunikationsendgerte Kommunikationsgeschehen Kommunikationsleistung Kommunikationsordnung (KO) Kommunikationspartner Kommunikationspolitik Kommunikationsprotokoll Kommunikationsprotokoll, einheitlich Kommunikationssatellit Kommunikationsschiene Kommunikationsverzeichnis Kompatibilitt Komponenten Komponenten festgelegt Komponenten, weitere (vs. Lieferkomponenten) Komponentenmontage Kondensatoren Konfiguration Konfigurations- und Schnittstellenmanagement Konfigurationsmanagement Konformitt Konkurrent, Wettbewerber Konkurrenz Konkurrenzprodukt konsekutiv Konsolidierungskonzept Konstantdrehzahl-Antriebe Kontaktstelle Kontenplan kontieren , verrechen Kontinuierliche Verbesserung (KVP) Kontoinformationssystem Konvention Konventionalstrafe Konzentration der Rechenzentren ... Konzernabschlu Konzernorganisation Konzipieren der Achitektur Kooperation Kooperationsstrategie Kooperationsstrategien Koordination Koordinierungsaufgabe ... bergreifende Koordinierungsaufgabe Kopfzahl Koppelnetz Korrektur- und Vorbeugungsmanahme Korrektur- und Vorbeugungsmanahmen Korrekturfreigabe Korrekturfreigabe Korrekturmanahme Korrekturversion Kosten Kosten der Verkehrsbeziehung (Leitungskosten) Kosten, empfangende Kostenaufwand Kostenbericht
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Kostenbezug Kostenblock Kosteneinschtzung Kosteneinzelnachweis Kostenfhrerschaft kostengnstig Kostenrechnung Kostensammler Kostensatz Kostenstelle Kostenstelle, abgebende Kostenstelle, bergeordnete Kostenstelle, verantwortliche, federfhrende Kostenstellenplan Kostenstruktur Kostentrger Kostentreue Kostenbersicht Kostenberwachung Kostenverfolgung Kostenverrechnung Kostenverursacher Kostenvoranschlag Kostenvorteil Kostenzuordnung Kraftfahrzeug-Elektronik Kraftwerke Kraftwerksanlagen Krisenmanahmenplanung Krisenplan Kriterien kritische Rckschau kritischer Pfad kulant Kulanz Kunde Kunde (vs. Auftraggeber) Kundenanforderung Kundenanforderungen Kundenbefragungen Kundenbetreuer Kundenbuch Kundendienst Kundenidentifikationsnummer kundenindividuell Kundenkreis Kundennhe Kundennutzen (Market./Sales) Kundenorientierte Lsung unter Nutzung aller verfgbaren Ressourcen Kundenpotential Kundensegment Kundensegmentierung Kundenservice Kundenspezifische Planung Kundenzufriedenheitsanalysen
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Kunststoffwerk Kurzbeschreibung Kurzprojektplan Kurzprojektplan Kurzrufnummer Kurzwahl L Laborbetriebe LAN - Local Area Network Lndermarkt Lnderreferate Lnderreferenten lnderbergreifend Landesbros Landesgesellschaft Landesgesellschaften Landwirtschaft Lastenheft (vs. Pflichtenheft) laufender Aufwand Laufendes Validieren von Entwicklungsstnden Laufwerk Laufzeit Leasingdauer Leasingrate Leasingvertrag Lebensdauer Lebenszyklus Lebenszyklus der Kundenanlagen Legen des Angebots Leistung Leistung Leistung Leistung (tech) Leistungen Leistungen und Kosten Leistungsanforderung Leistungsangebot Leistungsbereitschaft Leistungsbeschreibung Leistungsbeurteilung Leistungseinbue Leistungselement Leistungserstellung Leistungserstellungsproze (ANL) Leistungsfhig Leistungsfhigkeit Leistungsgrad Leistungsmerkmal Leistungsnachweis Leistungspakete Leistungsprofil
Leistungsschein
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Leistungsspektrum Leistungstreue Leistungsvermgen (Mk) Leistungsverrechnung Leistungsverrechnung, innerbetriebliche Leiter der Hauptabteilung (Unternehmensstrategien) Leiter der Vertriebsregion Antriebs-, Schalt- und Installationstechnik Leiter der Zentralstelle Leitfaden, Leitlinie Leitmerkmal Leitsystem Leitungsbau Leitungskosten Leitungskosten fr Kommunikation Leitungskreis Leitungsmontage Leitungsspanne, Fhrungsspanne Leitungsverlust Leitungsvermittlung Leitwegkennung Lenkung der Verwaltungseinheiten Lichtanwendung Lichtwellenleiter-Komponenten Liefer- und Leistungsanteile Lieferant Lieferanzeige Lieferbedingungen Lieferfhigkeit (Log) Lieferkomponenten (vs. weitere Komponenten) Lieferlogistik Lieferndes GZ/GZ Lieferplan Lieferqualitt (Log) Lieferschein Liefertreue (Log) Lieferumfang Linienorganisation Liquiditt Literaturverweise Lizenz-, Urheber-/Verlagsrecht Lizenzbestimmungen Lizenzbetrag Lizenzen, Urheber-Verlagsrechte Lizenzgeber Lizenzgebhr Lizenznahme Logfile-Protokolle Logistik Logistikprojekt Logistik-Projekte Logistikprozess Logistiksystem lokaler Datenbestand Lsbarkeit
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Lschvormerkung Lschvormerkung, vom Benutzer gesetzte Lsungsalternative Lsungsansatz Lsungsbeschreibung Lsungsbeschreibung (Spezifikation fr Prototyping); (vs. Lsungsstudie, vs. Lsungsvorschlag) Lsungsvorschlag (in der Phase Initiierung) Lsungsweg Luftfhrungssysteme . M Machbarkeit Machbarkeits-Studie Magnete Mahnwesen Make or Buy-Entscheidung Makroauflsung Makroauftruf Makrosegmentierung MAN - Metropolitan Area Network Management Training Management Vertragsbedingungen Mandant mandantenabhngig mandantenbergreifend mandantenunabhngig Mangel Mngel Mngelanzeige Mngelliste Manngebirge (=Einsatzgebirge) Mannstunden Mann-Tage Mannwochen (MW) Manual, Handbuch Marke und Name der Firma Markenartikel Marketing Marketing Communication Marketingdienste Marketing-Kennziffern Marketingleiter Marketing-Mix Marketing-Proze Marketing-Services Marketingstrategie Markt Markt ... verstrkt am Markt orientieren Markt- und Wettbewerbsbeobachtung Markt, rechtzeitig am Markt Marktanalyse Marktanteil Marktattraktivitt Marktausschpfung Marktbearbeitung Marktbearbeitungsstrategie
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Marktbeobachtung Marktdurchdringung Marktforschung (marketing) Marktforschungsabteilung Marktforschungsgesellschaft Marktforschungsinstitut Marktfhrer Marktgebiet Marktlcke Marktnhe Marktposition Marktpotential Marktpreis Marktpreis, durchschnittlicher Marktprognose Marktsegment Marktsituation Marktstellung Marktstruktur Marktstudie Marktuntersuchung Marktversorgung Marktvolumen Marktwachstum Marktzahlen Maschineninstandhaltung Maschinenmontage Maskenabfolge Maskenabfolge Massenbelastung Massenbelastung Massentest Massenverarbeitung Manahme Manahme abgelehnt Manahme beendet Manahme gelscht Manahme verloren Manahmenbeschreibung Manahmenliste Manahmennummer Manahmenpotential Manahmenverantwortlicher Manahmenverfahren Mastab Matchcode Maus Mausbedienung Maustaste Mauszeiger Mechanik Medizinische Technik (Bereich) Mehraufwand Mehraufwendungen Mehrfachnutzung Mehrfachrufnummer
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Mehrfachverwendbarkeit Mehrfachverwendung Mehrkosten, nicht abrechenbar Mehrmandantensystem Mehrplatzsystem mehrstufig Mehrwert Meilenstein Meldung Meldungssegmenten Mengenaufschlag Mengengerst Me- und Prftechnik Me-, Prf- und Registriertechnik Messeagentur Messen und Ausstellungen Megre Megre definieren Megreneinheit Mewert Mewert erfassen Methoden und Tools Microcomputerbausteine Mietgeschft Migration Migration BAV zu EDIFACT Migrationskonzept Migrationsstrategie Mikrosegmentierung Milliarden Minderkosten Mindestbearbeitungszeit Minimalregelung MIP MIS - Management Informationssystem Mischkalkulation mit der gebhrenden Sorgfalt mit nchster Rechnung zu verrechnen Mitarbeiter Mitarbeiterqualifikation Mitarbeiterschulung Mitarbeiterzuordnung Mitbestimmung Mitbewerber Mitglied des Aufsichtsrats Mitglied des Bereichsvorstands (Automatisierungstechnik) Mitglied des Vorstands Mitteilung Mittel (Geld) Mittelabflu Mittelspannungsschaltanlagen/Systeme Mittelstand Mittelwert (stat) Mittlere Kommunikationssysteme Mitverantwortung
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Mitwirkung Modellierer Modem Modernisierung Modifaktion Monat, laufender Monatsbericht Monatsende Monatsschlu Montage, Wartung und Installation, Engineering (MWE) Montage/Wartung Montagen und Prffelder MOP Mosaik/Wartenausstattung MSC MSV 1 MT (Mann-Tage) MTBF MTTR Multimedia Multimomentaufnahme Multiplexer (MUX) multi-user fhig mu (verpflichtend) mu geklrt werden Mu-Datenelement Mudatenfeld Mufeld Musterangebot Musterbericht Musterdokument Musterlsung Mustertexte N nach Aufwand Nachbarprojekt Nachbau Nachbearbeitung Nachbearbeitung, maschinell Nachfrage Nachfrager Nachkalkulation Nachlaufkosten Nachlaufzeit Nachricht Nachrichtenerstellung Nachrichtenkabel nachrsten Nachweis Nachweisprfung Nadeldrucker Nahverkehr named account Namensgebung Namenskonvention
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Nebenstellenanlage Netto-Potential Netz Netz, lokal Netz, ffentlich Netz, privat Netzadministration Netzanschlupunkt Netzarchitektur Netze Netzelement Netzkoordinierung (NK) Netzleistung Netzleittechnik Netzplantechnik Netztopologie Netzbergang Netzbergangseinrichtung Netzwerkmanagement Netzwerktechnik Neue Bundeslnder Neuer Beitrag Neues Regelsystem (NRS) fr die elektronische Geschftsabwicklung Neustrukturierung Nieder/Mittelspg.tech. Niederlassungen Niederspannungsmotoren Niederspannungsschaltanl. Niederspannungsschaltanlagen/Systeme Niederspannungs-Schaltgerte Niederspannungs-Systeme Norm Normen Normen, Ergonomie Normung Notwendige Ttigkeiten NRS-Terminologie Nukleare Energieerzeugung Nummerierungsplan Nummernbereich Nummernkreis Nummernvergabe Nur fr den internen Gebrauch Nutzenbeitrag Nutzenerwartung Nutzenpotential Nutzung berbereichlicher Synergien Nutzung, Standards fr die Nutzung Nutzungsdauer Nutzungsgrad Nutzungszeiten O Objektschutz OEM - Geschft OEM - Produkt offene Kommunikation
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ffentlich Auftraggeber ffentliche Kommunikationsnetze (Bereich) ffentliche Vermittlungssysteme ffentlicher Betreiber (Bw) ffentlichkeitsarbeit (Mk) ohne Klrung umsetzbar OI OI-Ablauforganisation OI-Aktivitten OI-Arbeit OI-Aufbauorganisation OI-Aufgabenstruktur OI-Bericht OI-Berichterstattung, OI-Bericht OI-Eckdaten OI-Fhrungsseminar OI-Funktion OI-Geschftsauftrag OI-Investitionsplanung OI-Kommission OI-Kommission (I, II, III) OI-Kosten OI-Leiter OI-Leiter-Kreis OI-Leiter-Kreis Europa OI-Organisation und Information OI-Partner OI-Ressource OI-Stelle OLE-Technik Online-Dokumentation Online-Hilfe Operative Aufgabe Operatives Ergebnis Optimieren Optimierung Ordnen der Anforderungen Ordnungsbegriff ordnungsmig Ordnungsmigkeit der Datenverarbeitung Ordnungsschema Organisation Organisation und Information Organisationsarbeit Organisations-Beratung Organisationsplan Organisations-Projekt Organisationsziel Organisator organisatorische Ablufe Orientierung zu Phase Ort Ortsnetzbereich Ortsvermittlungsstelle OSI Ostmarkte (Europa) Outsourcing
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Outsourcing-Vertrge P Paarweiser Vergleich PAD Paketanschlu Paketvermittlung Parametrisierung Partner-zu-Partner Kommunikation Passive Bauelemente und Rohren (Bereich) Patente Pauschaltarif PD Performance Personal Personal (Zentralabteilung) Personalabteilung Personalanforderungsrahmen Personalangelegenheiten der Firmenleitung Personalaufwand Personalauswahl Personaldienste (Gemeinsame Dienste) Personaldisposition/-einsatz Personaleinsatz Personaleinsatzplanung Personalentwicklung Personalentwicklung Fhrungskreis Personalfhrung Personalgestellung Personalkosten Personalplan Personalprofil Personalverwaltung Personalzielstruktur Personensuchanlage Persnlicher Foliensatz Pflichtenheft (ANL) Pflichtenheft (vs. Lastenheft) Pflichtergebnisse Phasenablaufmodell Phasenablauforganisation (vs. Phasenorganisation) Phasenabnahme Phasenabnahme Phasenabnahmebericht Phasenabschlussentscheidung Phasenergebnisse Phasenorganisation (vs. Phasenablauforganisation) phasenbergreifende Themen Phasenbersicht Phasenziel Pilotbetrieb Pilotfreigabe Plan/Ist Plan/Ist-Kosten Planabweichung Plan-Daten (vs. Ist-Daten) Planen der Produktintegration Planen der QS-Manahmen
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Planen des CM Planen des Projekts Planen phasenspezifischer QS-Manahmen Planen und Beauftragen externer Dienstleistungen Planen und Organisieren des Testvorgehens Planen von WV Planfreigabe Plan-Istabweichung Plan-Ist-Vergleich Planung Planung und Auswertung Planung und Projektlogistik Planung, revolvierende Planung Planung, rollierende Planung Planung, sukzessive Planung Planung, verbrauchsgesteuerte Planungs- und Entwurfsphasen Planungsgte Planungshorizont Planvorgnger Plattenerweiterung Plattform, IuK-Plattform Plausibilittsprfung PM (Projektmanagement) Pool-Bildung Portfolio Portierbarkeit portieren Postamt Postkorb Potentialanalyse PPS - Produktion- und Planungssystem Praktikanten Prmisse Prsentationsgrafik Preisdifferenzierung (marketing) Preise und Kosten Preisgestaltung Preis-Leistungs-Verhltnis Preisliste Preispolitik Preisstellung Pressereferat primre Anforderungen Primrschlssel Primat der dezentralen IuK-Verantwortung prinzipiell Prioritt Prioritten fr Geschftsproze-Redesign und -Verbesserung Private Kommunikationssysteme (Bereich) privater Betreiber (Bw) Problemlsung (k) Problemlsungsbedarf Problemmeldungen Produkt abgenommen Produkt ausreichend klar definiert Produkt definiert und berprft
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Produkt berprft Produktabnahme Produkt-Design fr Investitionsgter Produkt-Design fr Konsomgter Produktdokumentation Produkte Produktentstehung Produktentstehungsprozess Produktentwickler Produktentwicklung Produktgeschft Produktgestaltung (marketing) Produktgruppe Produktidentifikation Produktion Produktion und Logistik (Zentralabteilung) Produktion/Fertigung Produktionsanlagen Produktionsautomatisierung Produktionsleittechnik Produktionsplanung Produktionssysteme Produktionstechnik produktiv werden Produktivbetrieb Produktiver Betrieb Produktivitt Produktivittsbewegung Produktivittsprogramme Produktivittssteigerung Produktivittssteigerungsprogramm (PSP) Produktivittsverbesserung Produktivittszentrum Produktlebenszyklus Produktlinie Produktlsung Produktlsungen Produktmanagement Produktmanager Produktmarketing Produktmerkmal Produktpalette (marketing) Produktpolitik Produktpositionierung Produktqualifikation Produktreife Produktstrukturplan Produkttechnik Produktverantwortung Produktversion Produktvorschlag Profil Prognose Programm- und Systementwicklung (PSE) Programmablauf Programmierrichtlinien
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Programmpaket Programmteil Programmverzeichnis Programm-zu-Programm Kommunikation Projekt abgeschlossen Projektablauf Projektabschlubericht Projektabschlubesprechung Projektabwicklung Projektansto Projektbeginn Projektbericht Projektberichterstattung Projektcontrolling Projektdienste Projektdokumentation Projektdurchsprache Projektentscheid (Dokument) Projektentscheid (Ttigkeit) Projekterfahrungen Projekterfahrungsbericht projektfremd Projektherkunft Projektierung Projektierungs-Methoden Projektierungstools Projektkontrolle und -steuerung Projektkontrollpunkt Projektkoordination und -untersttzung Projektleiter Projektleitung Projektmanagement Projektordner Projektorganisationsplan Projektphase Projektplan Projektplan erstellt und berprft Projektstammdaten Projektsteuerung Projektstrukturplan Projekt-Titel Projektverlauf (= Projektablauf) Projektvorhaben Projektvorhaben entschieden Protokoll Protokolldatei protokollieren Protokollierung Prototypentwicklung (Phase) Provisionsgeschft Prozess Prozeablauf Prozeablufe Prozeabwicklung Prozeautomatisierung Prozeberatung
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Prozedurchgngigkeit Prozeentwicklung Prozefhigkeit Prozegerte/Prozeanalytik Prozegestaltungs-Kompetenz Prozekette Prozeleitsystem Prozeleitsysteme Prozeleittechnik Prozelinie Prozemodell Prozeoptimierung Prozeorientierung Prozeverfolgung Prfer (z.B. Vorgabeseite Titelblatt) Prffeld Prftechnik Prfung Pseudoeintrag Pseudolieferant PSP - Produktivittssteigerungsprogramm PTT Punkt-zu-Punkt Verbindung Q Q-Anforderung (vs. QS-Anforderung) QFD QM-Handbuch QM-Organisation Q-Problembericht QS, Qualittssicherung QS-Anforderung (vs. Q-Anforderung) QS-Handbuch QS-Nachweis QS-Plan (Qualittssicherungsplan) QS-Plan erstellt und berprft QS-Verantwortlicher QS-Verfahrenshandbuch Qualitt Qualitts-- und Entwicklungsmanagement Qualittsaufzeichnung (Q-Aufzeichnung) Qualittsbeauftragter Qualittsbeauftragter (QB) Qualittsbericht (Q-Bericht) Qualittsbewertung von Software (SEM-Leitfaden) Qualittsbezogene Auswertungen Qualittsforderungen Qualittslenkung Qualittsmanagement Qualittsmanagement (QM) Qualittsmangel Qualittsordnung Qualittsplanung Qualittsprutung Qualittsrevision qualittssichernd qualittssichernde Manahmen Qualittssicherung
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Qualittssicherung, --- nach ISO 9000 Qualittssicherungsverantwortlicher (QSV) Qualittssicherungsystem Qualittssicherungsystem Qualittstechnik Qualittsverhalten Qualittszeugnis Quartalszahlen Quellcode Quelldatei Quelldatei Quellprogramm Quellsprache Querverweis R Rahmenbedingung (com) Rahmenphasen Rahmenvertrag Randbedingung Raumplanung Reaktionsgeschwindigkeit Reaktionszeit Realisierbarkeit Realisierung Realisierung (Phase) Realisierung, Einfhrung Realisierungsfestlegungen Realisierungsverantwortlicher Rechen- und Kommunikationsdienste (Gemeinsame Dienste) Rechenzentren und Netze Rechenzentrum Rechner Rechnerkosten Rechnungsempfnger (Firma = REMPF) Rechnungsstellung Rechnungswesen Rechnungswesen Ausland Rechnungswesen, Buchhaltung Rechtsabteilung rechtzeitig am Markt, Markt Rechtzeitigkeit Redundanz Referat Referat Fertigung Referat Marke und Name der Firma Referat Personal Referat Umweltschutz Referate Regel- und Ordnungssystem Regeln Geschftsverkehr Regeln im Geschftsverkehr Regelsysteme Regelung (Vereinbarung) Regelung (Verfahren, z.B. fr QS) Regelungen Regelwerk und Schlsselsystem
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Regenerative Energieerzeugung Region Region Inland Regionale Einheit Regionale Einheiten Regionale Vertriebe regionaler Markt Regionaler SCN-Dienstleister Regionales Lieferzentrum Regionalisierungsprozess Regionalstrategie Regionalstrategien Regionen Ausland Regionen Deutschland Regionen und Bereiche Regionengrenze Regionen-Postamt Regler & Steuerungen Regressionstest Reifegradmodell Reinigungsservice Reinraumanlagen Reiseaufwand Rekonstruktion Relais relative Wettbewerbsstellung (RWS) rentabel Rentabilitt des investierten Kapitals (RIK) Reorganisation Reparaturen Reparaturzentrum Repeater requirements defined with adequate accuracy ressourcenbindung Ressourcenmanagement Restruktuierung ... zunehmender Restruktuierungsbedarf Retrofit Review Review der Anpassungsspezifikation(en) Review der Detailspezifikation(en) Review der Grobspezifikation Review der Lsungsbeschreibung Review der Lsungsstudien Review der Produktdokumentation Review des Angebots Review des Lastenhefts Review des Pflichtenhefts Review des Projektplans Review des QS-Plans Review des Testplans Review in Kommentartechnik Review in Sitzungstechnik Reviewobjekt Reviewprotokoll Review-Teilnehmer Revision
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Revision Informationsverarbeitung Revision Kraftwerk Revision Regionale Einheiten Ausland Revision, Audit revolvierende Planung Richtigkeit Richtlinie Richtlinie fr Arbeitsplatzgestaltung im Bro rightsizing Risiken Risiken und Chancen Risikoabdeckung (Vers) Risikoanalyse Risiko-Bewertung Risikomanagement RK - Rechen- und Kommunikationsdienste Roboter Rhren (Bauelement) Rollentrger Rntgenanalytik Router Rckruf Rckverfolgbarkeit Rufnummer Rufnummernanzeige Rufnummernidentifizierung Rufumleitung Rundschreiben RZ-Gesamtleistung RZ-Leistungen in MIPS S Sach- und Dienstleistungskosten Sachanlageinvestition Sachnummer Sammeln und Erarbeiten der Anforderungen Sammeln von wiederverwendbaren Projektergebnissen SAP SAP Bausteine Satellitenkommunikation Satzbeschreibung Satzbett Satzformat Schaltgerte fr Verbr. abzw. Schaltgerte zur Energievert. Schtzklausur Schau- und Studienrume schichtenorientierte Strukturierung Schiffbau Schlachtplan Schlagkraft Schlssel, generischer Schlssel, identifizierend Schlssel, klassifizierend Schlssel, sprechender Schlsselsystem Schnittstelle Schnittstellenbeschreibung
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Schnittstellenmanagement Schreibrecht Schriftliches Review Schrittmacher (com) schrittweises Realisieren einer Benutzeroberflche schrittweises Realisieren von Funktionen und Ablufen schrittweises bernehmen von Architekturpatterns / Designpatterns schrittweises bernehmen von Designpatterns / Musterlsungen Schulung Schutz-, Leittechnik Schutzanforderungen Schwerpunkt SCN - Dienst SCN - Dienstleister SCN - Kernnetz SCN - Knoten SCN - News SCN - Partner Seiteneffekte Seitenlinie Sekundrindex Sekundrtechnik Selbstndiges Geschftsgebiet Selbstwhlfernverkehr SEM (Systementwicklungsmethode) SEM-Ausprgung SEM-Ausprgung (siehe Ausprgung) SEM-Leitfaden "Projektinitiierung" Sender und Empfnger Sender-Empfnger-Beziehung Sendungsbewutsein Sensoren/Aktoren Sensorenwerk Sensorsysteme sequentiell Server Service Service und Anlageninstandhaltung Service und Einschaltung Setzen wichtiger Optionen (Hilfe-Menpunkt) sich eignen Sicherheit Sicherheitsanforderungen Sicherheitsfragen Sicherheitsnachweis Sicherheitstechnik Sichern berprfter Zustnde des Produkts in CM-System Sicherung Sicherungsgruppe Sicherungsinstrument Sicherungssysteme (Eisenbahn) Sicherungstechnik (Bereich) Signalkanal Simulationslauf Situationsanalyse
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situativ Sitzungsdauer Sitzungs-Review Sitzungtechnik Software-Architekt Software-Dienste Software-Entwickler Software-Ergonomie Softwareerstellung Softwarepaket Software-Projekt Software-Projekt, -Vorhaben Software-Technologie Solarenergie soll (vorgesehen) Soll/Ist-Vergleich Soll-Konzept Solltermin Soll-Termin Sollwert Soll-Zustandsbeschreibung Sonderaufgabe Sonderaufgaben sondern (ansonsten) Sonderprojekt/-thema Sonderprojekte/-themen Sortierbegriff Sortierfeld Sortierfolge Sortierkennzeichen Sortierkriterium Sortiermerkmal Soziale Einrichtungen Soziale Sicherung Sozialpolitik Spalte Spediteur Speicher Speicherbedarf Speicherbelegung Speicherplatz Speicherschutz Speicherverwaltungskomponenten spezielle Umstellungen Spiralmodell Sprachendienst Sprachkommunikation Sprecherausschsse SPS / PLS / B&B SQL - Abfragesprache Staatshandelslnder Stabstelle Stammdaten Stammdatenbernahme Stammdatenverwaltung Stammhaus Stammhausklrung
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Stammhaus-Lehrlinge Stammsatzpflege Stand Stand der IuK-Technik Stand der Technik Stand-alone-Test Stand-alone-Test der Anpassungen Standardablufe Standardantriebe Standard-Anwendungssoftware Standardfestlegung Standardisierbarkeit Standardsoftware Stndige Verbesserungen (KVP) Standort Standortdienste standortspezifisch Standortverwaltung Stapelverarbeitung Strken-/Schwchenanalyse Starkstromkabel und -leitungen Start Pilotbetrieb Start Produkteinsatz Start Produktivbetrieb Steigerung der Produktivitt Stellantriebe Stelle Stellenbeschreibung Stellvertretender Vorsitzender des Aufsichtsrats Stellvertretendes Mitglied des Vorstands Sternkoppler Stern-Netzwerk Steuerabteilung Steuerbilanzierung Stichwortverzeichnis Strbehebung Strfall Strungen Strungsdiagnose Strungshufigkeit Strungsmeldung Strungsstelle Storichtung Strahlenschutz Straenverkehrstechnik Strategische Stammhauspartnerschaften Strategische Aufgabe Strategische Instrumente und Methoden Strategische Planung Strategische Projekte Stretest Streubesitz Stricherllisten Stringsuche Stromstrke Stromungsmaschinen
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Struktogramm Studie Studie Archivierung stufenweises Integrieren und Testen des Systems Stundennachweis Stundenzettel Sttzpunkte Sttzpunkt-Gesellschaften Subadressierung Suchbegriff Suchfunktion Suchkriterium Support-Zentrum Aufwandsschtzung und Metriken Support-Zentrum Projektmanagement SW - Konfigurations- und Schnittstellenmanagement SW - Schnittstellenmanagement SW - Software Synchronbertragung Synergie System bereit zum Einsatz System herunterfahren System realisiert, dokumentiert und bereit zum Einsatz System- und Anlagenengineering Systemabbruch Systemarchitektur Systemauswahl Systemauswahl-Kompetenz Systemberrechtigung Systembetreuer Systemdurchsatz Systementwicklung Systementwurf Systemgeschft Systemgrobstruktur Systemintegration ... Systemintegrations-Kompetenz Systemintegration Endgerte System-Integrator Systemkomponenten Systemkonvention Systemlsung Systemlsungen Systemplanung Systemschnittstelle System-Software Systemspezifikation Systemtechnik Systemtechnologien Systemtest Systemtest abgeschlossen System-bergang Systemverwalter T Tabellenkalkulation Tabellenpflege Tansportprotokoll Ttigkeiten Ttigkeitsbereich
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Ttigkeitsnachweis tatschlich TBM - time based management TCP TD fr Informations Technik Technik Technik (General Term) technisch Technische Aufgaben Technische Ausstattung beim Kunden Technische Bildung Technische Dienste Technische Dienstleistungen (TD) Technische Planung Technische Referate Technische Regelsetzung Technische Schulen Technische Sicherheit technische Software-Dokumentation Technisches ControllingTechnologie Technologien und Werkstoffe Teilanlage Teile Teilhabersystem Teilmarkt (marketing) Teilnehmer der Entscheidungssitzung Teilnehmer der Entscheidungssitzung Teilnehmergruppe Teilnehmerklasse Teilnehmersystem Teilphase Teilphase Angebotserstellung Teilphase Anpassung vorhandener SW Teilphase Definition der Anforderungen Teilphase Definition des Produkts Teilphase Detailentwurf Teilphase Einsatzvorbereitung Teilphase Entwurf Teilphase Entwurf bei Verwendung vorhandener Software Teilphase Grobentwurf Teilphase Implementierung" Teilphase Integration und Test Teilphase Pilotbetrieb Teilphase Produktivbetrieb Teilphase Realisierung Teilprojekt teilqualifiziert Teilzeitarbeit Telefax Telefaxgert Telefonservice, -dienst Telekommunikation Termin Termin- und Meilensteinplanung Termingerst, -rahmen Termininierung
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Terminplan Terminplaner Terminsicherheit Termintreue Terminberschreitung Terminverschiebung Terminverzug Test und Meergebnisse Test/Meanordnung Testanlage Testaufwand Testbericht Testbeurteilung Testdaten Testdokumentation Testdurchfhrung Testfall Testinstallation Testnachweis Testobjekt Testplan Testplan erstellt und berprft Testberdeckung Testumgebung Testverfahren Textbaustein Textverarbeitung Thema Titel to revise Token-Ring Toleranz Toleranzgrenze, Bestimmung der Toleranzgrenze, -limit Ton- und Studiotechnik Tonregiesysteme Tools und Methoden top top-Bewegung TQM Trafos, Drosseln, Ventilatoren Training Training / Schulung Training und Information Trainings-Center Transaktion Transformatoren Transparenz Transportleistung (Netz) Transportnetz Trefferliste Treiber fr Gerte Treiberprogramm Twinaxial-Kabel U berarbeiten berarbeiten des QS-Plans
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berarbeiten des Testplans / Ergnzen der Testdaten berbereichlich berbereichliche Fachzeitschriften bergabe bergabebereich bergabeinformation bergang (going over change) bergangsleistung bergreifende Aufgaben im Auftrag der Bereichsleitung bergreifende Themen bermittlung/Anzeige der Rufnummer bermittlungssystem bernahme alter Datenbestand berprfen (und Ergnzen) der externen Schnittstellen berprfen der Anforderungen berprfung berregional Uberregionale Leistungspakete
berregionale Leistungspakete berregionale Projekte berschu bersetzer bersetzung bersichtsgrafik bertragung bertragungsgte, -qualitt bertragungsprotokoll ... genormtes bertragungsprotokoll bertragungssystem bertragungsverhalten bertragungsweg Umfang Umfassende Erreichbarkeit Umlagekosten Umorganisation Umsatz Umsatzentwicklung Umsatzerls Umsatzsteigerungsmanahme Umsatzsteigerungsprogramm Umsatzstruktur Umsatzverlust Umsatzvolumen umsetzen Umsetzung (TQM) Umsetzungsverantwortlicher Umstecken am Bus Umweltschutz Umweltberwachung ungewichtet Distribution UNIX-Derivat Unmittelbar zugeordnet Untemehmensgeschichte Untemehmensorganisation Unterauftragnehmer
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Unterdrckung der Rufnummernanzeige Unterhaltungselektronik Unterkapitel Unterlagen Unternehmen Unternehmen (marketing) Unternehmensebene Unternehmenserfolg Unternehmensfhrung Unternehmensgeschichte Unternehmenskommunikation (Zentralstelle) Unternehmensleitstze Unternehmensleitung Unternehmensorganisation Unternehmensplanung und-entwicklung (Zentralabteilung ) Unternehmensprojekt Unternehmensprojekte Unternehmensrevision Unternehmensstrategie Unternehmensstrategien Unternehmensstruktur unternehmensweit unternehmensweite Netzwerke Unternehmensziel Unternehmensziele Unternehmer Unterschrift, elektronische Unterschriftsberechtigung Unterstellt Untersttzen des Produktiveinsatzes Untersttzung bei regionalen und berregionalen Messen/Ausstellungen Untersttzung beim Einsatz Untersuchungsumfang Urheberrecht Ursprung USP-Betreuer USP-Ziel UTM - Universeller Transaktions Monitor V Validierung VAN - Value added Network VAS - Value added Service Vemetzungssysteme (Selbstndiges Geschftsgebiet) Ventilatoren Vernderung p.a. veranlassen Verantwortlicher Verantwortungsbereich Verantwortungszuordnung Verarbeitende Industrie Verarbeitung personenbezogener Daten Verarbeitungslogik Verarbeitungsstatus Verband
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Verbesserung ... sprunghafte Verbesserung in Kosten, Zeit und Qualitt Verbesserungspotential (EFQM) Verbindung , virtuell Verbindung, feste virtuelle (PVC) Verbindung, gewhlte virtuelle (SVC) Verbindung, logische Verbindung, physikalische Verbindungsbro Verbindungskabel Verbindungspreis verbrauchsgesteuert Verbrauchsverhalten Verbund Partner Verbundene Unternehmen Verbundgeschft Verbundgeschft Verdrngungswettbewerb Vereinbarung Verfahren Verfahren und Systeme Verfahrensanweisungen Verfahrensmodell Verfahrensplanung Verfahrenstechnische Anlagen Verfasser Verfgbarkeit Vergabe Vergabe, Kontrakt Vergabeart Vergabeverhalten Vergabeweg Vergleichszeitraum Vergtung Verhandlungsgeschick Verifizierung Verkaufsstelle Verkehrsaufgaben Verkehrsleitsysteme Verkehrstechnik (Bereich) Verlag Vermarktungskonzepte Vermittlungseinrichtung Vermittlungsleistung Vermittlungs-Postamt Vernetzungsgrad PC Verpflegungsdienste verpflichtend Verpflichtungen Verpflichtungen des Auftraggebers Verrechnung nach Aufwand Verrechnungskonto Verrechnungspreis Verrechnungsprinzipien Verrechnungs-Satz Versandhandel verschlsseln
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Verschlsselung Versicherungen Versionsbezeichnung Versionsbildung Versionsentwicklung Versionsfreigabe Versionshaltung Versionsverwaltung Verteiler Verteilerkreis, Verteilerliste Verteilnetz Verteilungsprozentsatz Verteilungsschlssel Vertikalisierung Vertragsbedingung Vertragsbedingungen Vertragsbedingungen Ausland Vertragsbedingungen Fhrungskreis Vertragsgegenstand Vertragshndler Vertragsstrafe Vertragswerkstatt vertraulich Vertraulichkeit Vertretungen Vertretungen (Orga.) Vertrieb Vertrieb Ausland Vertrieb Ausland und Export Vertrieb Europa Vertrieb Inland . Vertrieb bersee Vertrieb Welt Vertriebsaufgaben (kaufmnnische) Vertriebsbeauftragter Vertriebsbereiche Zweigniederlassungen Vertriebsgesellschaften Vertriebskanle, Vertriebsweg Vertriebskonzepte Vertriebsleitung Vertriebsnetz (Mk) Vertriebsplanung Vertriebsregion Vertriebsspanne Vertriebssystematik Vertriebstraining Vertriebsuntersttzung Verursacher Verursacherprinzip Vervollstndigen der CM-Planung Vervollstndigen der Testplanung Verwalten der Komponenten im CM-System Verwaltung Verwaltungseinheit Verweildauer Verweise Verwendete Software festgelegt
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Verwendung vorhandener Software spezifiziert Verzeichnis Verzug Verzugsstrafe Vetrieb (General Term) Videosystem Videosysteme Videotext Vier-Augen-Prinzip Virtuelle Realitt VM (=SEM-VM, SEM Vorgehensmodell) Vollstndiges CM-System Vollstndiges CM-System erstellt und berprft Vollstndigkeit Vorausplanung Voraussetzung Voraussetzungen Vorauswahl Vorbereiten des Pilotbetriebes Vorbeugungsmanahme Vorbeugungsmanahmen Vordrucke Voreinstellungen Vorfeldakquisition bersee Vorfeldentwicklung Vorfinanzierung (Fin) Vorgaben Vorgnger- und Nachfolgeprojekte Vorgngerversion Vorgangsart Vorgangsart, Bewegungsart Vorgehen Vorgehen bei der Versionsplanung Vorgehensmodell Vorgehensweise Vorgeschlagene Manahmen Vorhaben Vorhaben (vs. Projekt) Vorhandene Dokumente vorkommen Vorlage vorlufig Vorlaufsicherung Vorrechner Vorschrift, Regel Vorschriften Vorsicht! Vorsitzender des Aufsichtsrats Vorsitzender des Bereichsvorstands (Automatisierungstechnik) Vorsitzender des Vorstands Vorsitzender des Vorstands funktionsbezeichnend: Vorstand Vorstandsmitglied Vorteilstransfer VV - Verbesserungsvorschlag
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W Wgetechnik Whlen (Telefon) WAN - Wide Area Network Warenempfnger Warenempfnger, innerbetrieblicher Warenempfnger, manueller Warenflu Warenlieferung Wrmekraftwerke Wartezeit Wartung Wartung und Montage Wartung, vorbeugende Wartungsdienst, Wartungsservice Wartungsrhytmus Wartungsvertrag Wasserfallmodell wechselseitigen Fonds Weglassung Wegwerf-Prototyp Weiterbearbeitung elektronisch Weiterbildung Weitergabe und Vervielfltigung...
Weitergabe und Vervielfltigung... (Fortsetzung)
Weltweit und dezentral pflegbar sein Werbeagentur Werbung Werk Werk Kommunikationssysteme Werk- und Objektschutz Werk, Betrieb Werkbibliothek Werkfeuerwehr Werkleitung Werksaufgaben Werkschutz Werksleitung Werkstatt Werkstattbetriebe Werkstattleistungen Werkzeugmaschinen Wertschpfung Wertschpfungskette Wertschpfungsprozess Wertschpfungstiefe Wettbewerb Wettbewerber, Konkurrent Wettbewerberanalyse Wettbewerbs- und Marktbeobachtung
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Wettbewerbsintensitt Wettbewerbsparameter Wettbewerbsstrke Wettbewerbsvorteil wichten Wichtung Widerspruchsfreiheit wie bei der Geschftsdurchsprache vereinbart Wiederanlauf Wiederbeschaffungszeit Wiederherstellung von Daten Wiederherstellungsprogramm Wiederherstellungssoftware Wiederherstellungszeit Wiederholungsfehler Wiederverwendbare Projektergebnisse Wiederverwendbarkeit Wiederverwendbarkeitsanforderungen wiederverwendet Wiederverwendung Wiederverwendung vorhandener Elemente Wiederverwendungsbericht Wiederverwendungs-Plan (WV-Plan) Wirksamkeit Wirkungsweise wirtschaftliche Verantwortung wirtschaftliche Zweckmigkeit Wirtschaftlichen Nutzen Wirtschaftlicher Nutzen (Marke/Sales) Wirtschafts- und Marktbeobachtung Wirtschaftsdaten Wirtschaftspolitik Wirtschaftspolitik und Auenbeziehungen (Zentralstelle) Wirtschaftsraum Wirtschaftsverbnde Wiss. Berater Wiss. Chefberater Wiss. Hauptreferent Wissensbasis Wissensmatrix Wissensmatrix Wissensverarbeitung Workflow Workstation Wunschtermin X Y Z Zhler Zahlungsbedingungen Zahlungsbesttigung Zeile (Matrix) Zeitaufwand Zeitdauer Zeiterfassungssystem Zeitmanagement
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Zeitmultiplex Zeitmultiplexverfahren Zeitrahmen Zeitverhalten zentral, zentralisiert Zentralabteilung Zentralabteilung Finanzen Zentralabteilung Forschung und Entwicklung Zentralabteilung Personal Zentralabteilung Produktion und Logistik - ZPL Zentralabteilung Unternehmensplanung und -entwicklung Zentralabteilungen Zentrale Pressereferate Zentrale Referate Zentrale Regeln Geschftsverkehr Zentrale Regionalverwaltung Inland Zentraleinkauf zentraler Signalkanal Zentrallaboratorium Zentralstelle Zentralstelle Werbung und Design Zentralstellen Zentralvorstand Zero based budgeting ZBB) Zertifizierung (z.B. ISO 9000) Zeugnis Ziel Ziel (berschrift) Ziel (vs. Zweck) Ziel: Architektur festgelegt Ziel: Entwickelte Komponenten implementiert Ziel: Gekaufte / WV-Komponenten angepasst Ziel: Komponenten festgelegt Ziel: Produktivbetrieb sicherstellen Ziel: Produktivbetriebsreife erreichen Ziel: System einsatzbereit Ziel: System getestet Ziel: Verwendete Software festgelegt Zieladresse Zielgruppe Zielklrungsproze Zielplattform Zielsegment Zielsetzung Zielsprache Zielvereinbarung ZIS - Zentrale Informations- und Kommunikationssysteme ZPL - Zentrale Produktion und Logistik Zu diesem Ergebnis fhrende Ttigkeiten Zubringerleitung Zugangsberechtigung Zugangskennung
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Zugangskontrollsystem Zugangsleistung Zugangsregelung zugelassen Zugeordnet Zugleich Zugleich unterstellt Zugriff fr Recherchen Zugriff ist/wird verweigert Zugriffsbedingungen Zugriffsberechtigung Zugriffspfad Zugriffsrate Zugriffsschutz zugrundelegen Zukauf Zukauf / Kauf Zukunftssicherheit Zulieferer Zulieferung zum internen Gebrauch Zuordnungsbegriff Zurck zur Checkliste Zusammenarbeit aller Abteilungen zusammenfassen Zusammenfassung Zusammenfhrung zusammengesetzt Zusammenhang mit anderen Dokumenten Zusammenhnge ... betriebliche und geschftliche Zusammenhnge Zusammenwirken ... effektives Zusammenwirken Zusatzkosten Zusatzumsatz Zusatzumsatzpotential Zustand Zustandsautomat Zustandsdiagramm Zustandsbergnge Zuverlssigkeit (bei Qualittsanforderungen) Zuverlssigkeitsberechnung Zweck (vs. Ziel) Zweck des Dokuments Zweck des gewnschten Systems Zweck des Produkts Zweckmigkeit Zweig-Coverage Zweigniederlassung Zwischenergebnis Zwischenergebnisse
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ENGLISH-Preferred ie Strg-F drcken: no immediate activities
English 2nd option ---> Search for a word by using Strg-F:
If you didn't find what you were looking for:

Please contact [email protected] Suggestions to expand this directory are welcome!!!
degree of processing reproduce, to map to, to mapping programmed termination, abnormal end debit directly, to direct debiting query language outgoing payment in lieu accepted product concluded adjust, balance balancing price/performance delimit delimitation accrual date accrual account holding a review of the project remedy abbreviations list of abbreviations filing filing scheme filing structure filing directory sequence expiration of work permit workflow changes flow chart executable executable ready-to-use product executable program operable system processing logic operating sequence organization flow trace flow control sequence cycles to derive derivation derivation relationships logoff acceptance (general) acceptance procedure (activity) acceptance conditions acceptance report acceptance location and time acceptance record goods issue inspection system ready for acceptance
synchronization
Industry /Branch/Business -specific
abbreviations
procedure
process organization
conditions of acceptance
take-over certificate
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acceptance team acceptance test acceptance procedure buying behaviour buyer Transfers of Personnel accounting subdivision accounting daily pro rata billing billing system call sales and operations planning sales helper distribution middleman distribution channel of distribution Marketing Communications shutdown advance wages payment termination phase closing operation depreciation book depreciation cost-accounting depreciation deprecialbe life depreciation charges graduate arrangement order cost control group reconciliation date reconcile, to coordinating of user requirements specification with client coordinating the software requirements specification with the client reconciliation account coordination meeting reconciliation total in co-ordination with the person responsible for conducting specific business Department Deputy Director Senior Director deviation anticipated variance consideration of deviations deviations study consideration of deviations transaction procedures transaction costs Account Officer important regarding add-on service administration address layout address band
settlement
sales middleman marketing policy
variance
implementation (US)
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address address file address scheme addressing scheme ... universally valid addressing scheme address list address space address directory aggregation paymant on account prospecting phase stock corporation actionism pull-down menu pull-down option Action plan plan of activities Actuators Actuators Plant update acoustics coupler logistics committee - AL Liaison Services general terms and conditions for the rendering of consulting and support services in the filed of data general terms and conditions for the rendering of consulting and support services in the filed of data processing general terms and conditions for the development of data processing programs general terms and conditions for the development of data processing programs general terms and conditions old database transfer of old data alternative quotation alternative mode ageing structure existing system amortization analyse analysis of preliminary requirements analysis of QA requirements Analyses Analyses and Reporting Analytics analysis report analysis method analysis of the domain analyzing problem reports and change requests change requests persons authorized to make changes date of update/change change service reason for change reason for change
analyses and reports
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net change planning run change request listing change mode proof of change update log update rule change management requirement for information and communication requirements... terms of specific business requirements requirements defined with adequate accuracy preliminary requirements preliminary requirements requirements defined and checked requirements specification requirements specification tender tender defined, checked and submitted tender defined, checked and submitted tendered services basis for the tender drawing up a tender sample tender texts tender number adequacy call waiting (CW) outgoing mark with a cross, to check box enclosure (in a letter) Plant & System Business by Industry Sector System Installation, Engineering, Commissionning, Information Technology installation business Plant Maintenance Plant Layout plant control system initiation criterion comment adaption of product documentation adaptation of SW and interfaces adapting existing SW adaptations specification salutation call distribution call forwarding unconditional (CFU) approach acquisition acquisition and production costs acquistion value subscribers line contact person contacts world-wide level of pretension (to) impulse
change management change request
requirements defined with adequate accuracy
requirements defined and checked
Offer, Proposed, Quotation
annex
enclosure
Plant Installation, plant erection
call forwarding busy (CFB)
release: 9/13/2013, page64/2090

proportional Drives Drive systems response time user user (vs. customer, client) user requirement user surveys user support Companies Application software Application Software application software ... provision of application software Application Engineering attendance attendance check list any-to-any communication work area sequence of tasks work instruction fields of activity Business Segment Human Factors Engineering work group working groups or committees ... organizing and moderating working groups and committees office workplace ... designing ... work place description workstations/PC design of workplace workplace structure Labour Law Industrial Safety Occupational Safety and Health amount of work architect architecture defined architecture ... competence in architecture archiving of relevant documents and data archiving study archiving information archiving system material assistant attribute attribute tag attributive inspection, -check Audio and Video Systems (Special Division) task structure organization editing routine uncover task focus of task task definition tasks of the feasibility study task structure
Drive engineering directive
user documentation
application domain
work package
division of labor architecture specified and checked
archived documents and data
job job description
release: 9/13/2013, page65/2090
actual effort requirement additional charge Supervisory Board Deployment (TQM) organizational structure installation specifications order client (vs. customer) contractor order processing system Order Orders Received order deadline Order Processing Project and Export Financing order item order status order monitoring Order Processing expense outlay effort operating expense estimation of effort business projects charged on the basis of outlay effort expense account neutral expenditure plan expenditure planning relevant to the expense account estimation of effort effort/deadline resource diagram effort accuracy (estimated effort accuracy) / (total) commitment to effort effort tracking resource monitoring upwards compatible upward compatibility expenditure training and continuing (or further) education Training and Continuing Education elaborating and conducting user training courses elaborating / defining design principles and style guides configuration state, release release (of incremental delivery) incremental delivery model know-how and training profiles of staff mask out training and know-how profiles of staff analysis of failure reliability against failure export licence detailed description Export Officer Export Regulations expenditure output format affecting expenses output original material Current situation retrieval systems International Foreign Countries; Overseas, abroad
release: 9/13/2013, page66/2090

International Electrical Industry Foreign Taxation Plants/Factories outside Germany International Manufacturing Operations percentage utilization power utilization limit characteristic outlier percentage meaningful statement tendering document call for tender bid invitation date committee External Relations field sales field organization foreign trade Assistant Manager (mit Funktionszusatz; z.B. 'Assistant Manager, Technical Sales Functions') equipment level Exhibitions opt-out clause portability selection, co-ordination and control of outsourcing selecting / defining a prototyping development environment alternative work center Analysis Automotive Electronics Automation for machine tools automatic call booking automation Automation computers Automation Systems Automation (Group) Automotive Systems (Group) bar code Base Year base technology Basic Sales Basic Sales Measure batch input session batch program batch processing components in-site-infrastructure Connectors and Coils Real Estate and Construction group data protection officer (BBDS) conditions (BDSG) German Federal Data Protection Act (BDSG) editing time information security controller road map marketing
derived method
opinion invitation to tender
call for tender
sales force
selection of templates selecting and defining the contractual framework
analyse
preliminary CM system
Base Technologies
processing time commissioning development (or zoning) plan
release: 9/13/2013, page67/2090

buyer hesitater Operator control and monitoring user friendliness user surface operator station operator communication systems menu-driven handling condition want affect shut down order completed oder completed, terminated or negative project decision command Control and signaling units command area, -line, line of code interview beginning of message definitions of terms and abbreviations motivation for decisions relating to the product architecture eliminating errors errors eliminated customer-supplied products Available at customer site example example document (vs. sample document) example text client-supplied equipment and services, equipment and services supplied by the client search article known errors docket series docket number document reorganization run call attempt Lighting Systems comments on the test benchmark set benchmarks rating numbering system usability requirements user documentation user prompting user manual user ID User Interface user post office user rights user role user interfaces usability Monitoring Systems In an advisory capacity consultant Senior Director need
operating instructions
opinion poll
terms
influence
user interface, surface
release: 9/13/2013, page68/2090

consulting consulting committee (BA) advisory consulting services authorization authorization code authorization group authorization profile authorization check Group Group Industrial and Building Systems Group (ANL) Industrial Projects and Technical Services Group and regional unit Separate Legal Units groups and regions inter-groups and regions group and regional boundaries ... even beyond group and regional boundaries Group Controller Data information and Security Officer group data protection officer (BBDS) group data security officer (BBIS) Group Officer group oriented Group Press Offices Group Projects Environmental Protection Representative specific for business unit inter-group development Group Sales Divisional board of Directors ready for review Readiness standby service provision and operation of ... commitment charge report Reporting Fiscal year reporting system Berlin Office of Administration procurement procurement competence Conditions of Employment accelerated innovation Description label for project file busy tone owner minutes of meeting inventory change confirmed purchasing procedure, order processing system incoming purchase order ordering system purchase order () securing of the companys competitive position advisory
sector
Group Executive Management
release: 9/13/2013, page69/2090

Automatic Insertion/Placement Machines Component insertion systems Visitor Services Affiliated Companies affiliates Affiliated Companies International Affiliated Companies Domestic Controlling Subsidiaries and Associated Companies Associated Company Associated Companies focus operation of operator support of pilot users Support, Coordination company technical data Company Social Policy operation category Medical Service General Services Plant Maintenance Train Operations operating resources Operational facility operating system Business Administration / Business Planning and Analysis economic analyses affected (by) density of population Mobile Radio Equipment transaction code evaluate designation relationships between configuration items reference documents Financial Statements bilateral Image analysis systems Video Display Unit (VDU) screen terminal control Interactive videotex (BTX) Closed-Circuit TV Educational Planning Education Policy Education Center display screen, large display screen binding period credit standing Electrical Distribution Systems Industrial Sectors sector-specific products Sector-specific products Fire-alarm units
plant
operation type
financial standing
Industrial Marketsegments Industry /Branch/Business -specific
release: 9/13/2013, page70/2090

broadband network broadband transmission bridge brouter gross fixed capital formation Gross Sales Potential post, to Accounting post month booking voucher company code Federal Office for Telecommunications Certification (BZT) German Federal Data Protection Act (BDSG) Office for Capital Investments and Business Policy office application software office automation office machine office communication office communication equipment ready for acceptance order recipient ( = BZEMPF) Federal Office for Telecommunications Certification (BZT)
Gore protections sensor (system)
book to
computer aided design (CAD) computer aided manufacturing (CAM) computer aided administration and organization (CAO) computer aided planning (CAP) computer aided quality (CAQ) computer aided software engineering (CASE) change control board International Telegraph & Telephone Consultative Committee CCITT European Post & Telegraph Conference (CEPT) opportunities and risks batch handling document checklist activity checklist Executive Director computer integrated manufacturing (CIM) continuous improvement programs (CIP) client-server technology / architecture CM, configuration management CM plan CM system CM overview code adapted and checked code produced and checked coding the software Consulting controlling Controlling Officer Corporate Design Corporate Industrial Design, Iselin CPU date CPU time cursor positioning
release: 9/13/2013, page71/2090

over-all loss plan data area file file directory data and functional model data interchange, data exchange database data base field data base access routine data set mobile data entry telecommunication data flow chart data line data range data line data model data modelling data object data path data maintenance data quality ... deficient data quality data rate reflux of data data record data protection Data Protection Controller Data Protection Controller (DSB) Data Protection Liaison Official (DS VB) data backup data medium data switching equipment data transfer PC upload data communications equipment (DCE) data processing data compression data recovery datex interactive vidoetex (DATEX-J) data circuit switching network (DATEX-L) datex network (DATEX) synchronous X.25 connection datex packet switching network (DATEX-P) data dictionary definition phase definition of requirements defining the services definition of the product decompression Dismantling/disposal design design of test cases design principles descriptor catalog of discriptors detailed design (subphase)
data exchange
database
data security
release: 9/13/2013, page72/2090

detailed design decisions detailed planning and organization of integration level of detail detailed design specification decentralized data flow chart dialog boxes to allocate overhead expense service provider service Order Processing Center utility department department manager to differentiate direct customer Direct Customers Vice President direct call direct selling discussion forum materials distribution policy Assigned to ... for disciplinary purposes document was created using the following tools documentation form type document management document template (stdSEM) history of changes domain domain model double click downsizing Variable-speed Drives three party service (3PTY) Reactors print print initialization print layout print file printer driver repeat print DS VB - Data Protection Liaison Official DSB - Data Protection Controller high penetration performing/accompanying the acceptance procedure making approved changes execution of acceptance performing process integration performing the system test conducting code reviews performing of regression tests performing stand-alone tests to be performed by execution execution aborted
service processing center
Executive Director
Control Systems
release: 9/13/2013, page73/2090

performance of the acceptance test conducting of preliminary project planning conducting the feasibility study conducting of risk analysis consideration of deviations execution (vs. frame) phases universal I&C infrastructure integration, immediate effect universal information flow, transparent information flow changes made tests and measurements performed troughput direct dialling in (DD) mainframe data processing requirement specifications data processing system specification IT tools data processing procedure data processing procedure environment screen productive use, in production real-time environment key figure key data European Computer Manufacturing Association (ECMA) EDIFACT EDI-partner EDI-standard EDI-transaction effectiveness efficiency increased efficiency, improving efficiency Honorary Chairman of the Supervisory Board personal slides own development business on own account Intrusion detection equipment a competitve edge that few global players can match factors of influence implementation introduction scenario introduction concept start-up costs implementation plan entry field input mask, edit mask on-receipt inspection incoming message receiving inspection received enter in a field, to recorded established deployed CM system deployed product
introduction plan
release: 9/13/2013, page74/2090

purchasing buying agent purchase condition invitation to meeting introduction gross income arrange in order integration dispatch, to setting up the project infrastructure setting up the test infrastructure setting up the basis CM system setting up the complete CM system operations phase histogram of manpower usage site operations environment preparation of operations preparation of operations performed installation inspection savings ... significant savings Small-Signal Semiconductors direct costs Individual contract agreement unique Electromechanical Electromechanical Components (Special Division)
Buyer
inflows
Electric Motors Electrical Motor Systems Electronics Plant electronic electronically available, available in electronic form electronic commerce electronic communication directory (X500) electronic mail electronic signature Electronic Data Interchange (EDI) electronic data interchange for administration, commerce and transport - EDIFACT electronic business process electronic information flow Electrical Engineering and Electronics Electrical Engineering electronic mail - E-MAIL electronic mail connections electronic mail subscriber Receivers recipient recommendation (vs. regulation) terminal Terminals Crypto Terminals final end client finite state machine end user data end system
release: 9/13/2013, page75/2090

Power Generation (Group) Power Transmission and Distribution (Group) Power distribution Power Distribution Systems Electric Power Utilities Engineering bottleneck is not applicable decision on the project enterprise deciding on problem reports and change requests decision on the use of existing software deciding on reuse of patterns / sample solutions decision decision committee (EA) decision-making authority decision table decision document decisive preparation decisive proposal designing the individual components software developer developer group development engineering report engineering manual corporate development management method of development development phase development process development site engineering technology environment for development engineering procedures manual design center design (for circuits, equipment, projects etc.) design phase design when using existing software design rules and processes design specification elaborate elaboration of product features to work out rendering exchange of know-how empirical data record recording of metrics data factor of performance factors of performance success potential Probability of Success accomplish Profit profit and loss statement results
Energy Distribution
draft (for documents)
register
success factor
result return on... (sales, assets,...)
release: 9/13/2013, page76/2090

results relating to reuse results or follow-up activities additional results (vs. deliverable items) summary of results ergonomic definition of the goal determining the need for adaptations estimating the effort expenditure Determining the customers installed base and business potential accessibility, availability (sometimes) spare part storage Spare parts service Spare Parts Corporate identity to open up create producing the adaptations specification(s) producing the detailed design specification(s) producing the architectural design specification producing the product documentation producing the test reports producing the acceptance report producing the tender document building the data model drawing up the introduction plan drawing up the evaluation plan producing of a final report drawing up the test plan producing documentation of solution building a domain model producing a user requirements specification producing a software requirements specification creating tools for integration, testing and installation making feasibility studies creating prototype(s) author creation date initial installation place an order, to extensions refurbishing EU guideline European Union (EU) evaluation / testing of existing software evaluation evaluation report evaluation plan evolutionary development model Experimental Studio expert knowledge expert know-how expert opinion expert system Export Order Processing Center Export Control Officer external business partners
date of creation
release: 9/13/2013, page77/2090

product database product sub-group Department Unit technical task Special task technical advice Technical Consulting Technical Books. Special Publications, Calendars technical area specialized retailing Technical Information Services specialist round of (circle of) experts committee for quality assurance Functional reporting to Specialist Support, Advertising and Design Manager (mit Funktionszusatz; z.B. 'Export Sales Manager' oder 'Manager, Accounting Section') technical representative technical knowledge professional magazine professional skill Passenger Protection Passenger Service Catenaries Main Line Rolling Stock Mass Transit Rolling Stock color copier colour monitor fax device error (vs. deficiency) (both to be subsumed under defect) avoid errors findings fault analysis and correction at the source error treatment behavior error elimination error detection and correction class error detection rate failure frequency, error ratio; error rate error list fault management error reporting procedure error message error reporting procedure error source troubleshooting error cause error cause analysis error prevention failure origin error probability absence from work floating holiday field inventory field attribute Remote support
technical consultancy
release: 9/13/2013, page78/2090
Main Line Services long distance traffic (telephone) toll office, long distance center remote maintenance completing the product documentation degree of completion date of completion Manufacturing Manufacturing Plant abroad Manufacture and Service Centers manufacturing facility production concepts production plant Manufacturing Companies Manufacturing locations definition of all project processing conditions defining the architecture and product components definition of design rules and processes definition of external interfaces defining the HW/SW development tools and programming languages defining the preparatory measures for deployment defining global methods and components mandatory regulation recommended regulation regulations related to business procedures fixed price, firm price fixed-price order fixed-price charging accounting module Corporate Finance (Corporate Department) financing source of finance company archives Company Names and Trademarks Corporate Advertising Corporate Journals firmware area coverage flexibility flow chart subsequent effort follow-up activities (in this phase) overhead format converter form formulation proposal Research and Development (Corporate Department) updated Fossil-Fueled Power Plants Fossil Power Generation questions Release release of software release code release declaration release note release point release procedure releasing maintenance releases
release: 9/13/2013, page79/2090

released for released product space enabling purchase from outside supplier third-party development foreign manufacturing of ... external service external supplier Management Language Training external processing of orders external contract Agency foreign currency period exceeding the deadline deadline extensions management level, leadership level Leadership Levels management training seminar Management Training control span, span of control functionality screen procedure function tree function module function area function layer functional group contents of function function detection model performance functional behavioral test cross functional functional responsibility holistic integrated approach gateway Building Security Systems Building Systems Building Administration charge charging subject of the tender Industrial Security bought-in Money and Capital Markets overhead costs fixed overhead Central Services Cooperate Technical Functions Occupational Training Coordination common data management Cooperate Services common research and developement task Research and Development Services Commercial Administration; Commercial Functions common software functions
outside services
functionality
Common tasks
release: 9/13/2013, page80/2090

Technical Services Engineering and Manufacturing Services Common Sales and Marketing Sales Promotion and Marketing International Business Promotion and Marketing National and International Business Promotion and Marketing Business Promotion and Marketing, Domestic/Europe joint software project Joint Project Fuel Systems Components accuracy approval General Contractor generators general changes orderly termination Product Engineering device driver device management Total supplier Turn-key Systems internal production time total stock overall lead time total operating performance Management Audit total sales general manager Managing Board information relevant to business commercial benefit business application, business sequence business transaction handling process field of activity Business mission business mandate for MIS (OI) division GBK-number annual report Operative management business unit ... entrepreneurially orientated entities within business unit Business Development result of business business unit Business Field business-area level department manager business unit commercial manager business field planning Type of Business Management Division division executive management Interdivisional interdivisional task Interdivisional Commercial tasks
Customer Service, Maintenance
total turnover
Field Strategic Business Units (SBU)
strategic business planning
fy
release: 9/13/2013, page81/2090

Interdivisional Sales Promotion and Marketing business formation fiscal year (Am.), financial year (Br.) end of financial year (Br.), financial year end (Br.), fiscal year end (Am.) manager management business message business partners Customer Number business planning Business Policy Planning business process business process ... design or layout of business processes business-related business key code system Sector business-specific ... business-related necessity business transaction business strategy ... as part of the business strategy business transfer unit responsible for conducting business person responsible for conducting business business accountability ... with emphasis on decentralized business accountability business transactions corporate-wide or interdivisional business activities business volume business objective industrial segment Shielded Rooms close user groups (CUG) closed subscribergroup user-oriented solutions performance requirements company Companies unified market presence Social-political Information legislation participates in shaping the task structural organization design of uniform information and communication platforms guarantee warranty period guarantee costs, warranty costs Vocational Training Vocational Education Intellectual Property to weight weighted distribution profit share earning potential extraction
fiscal year end (Am.), financial year end (Br.), end of financial year (Br.)
Subdivision
warranty
release: 9/13/2013, page82/2090

business unit division GG QM (quality manager of division) fibre optics structure global utilization of resources global thinking ... think globally, act locally giga operation per second (GOP) graphics tool architectural design (subphase) architectural design (subphase) rough planning preliminary project plan preliminary project planning preliminary QA plan preliminary QA planning architectural design specification architectural design specification rough-cut scheduling Application Center Large Drives Large Communication Systems wholesale wholesale dealer major account Large-Scale Projects large scale company groupware reason for termination basic building blocks fixed charge Basic information fundamental basis Fundamentals / Guidelines for Marketing and Corporate Communication Fundamentals/Guidelines Fundamentals/Guidelines for Design Fundamentals/Guidelines, Coordination, Representation of the company in Associations basic load Principle Policies fundamental business policies and procedures Accounting Policies and Procedures policiy and guideline Policies and Guidelines Basic Industries Manager (mit Funktionszusatz; z;B. 'Export Sales Manager' oder 'Manager, Accounting Section') valid validity validity of the document scope favourable (marketing) Freight Traffic Semiconductors (Group)
Technology
preliminary design
major customer
Raw Material Industries
release: 9/13/2013, page83/2090

call hold (HOLD) manual work manual Financial Statements harmonization/consolidation concept Degree of Implementation Corporate Unit Head of Corporate Unit main competitor main menu Main Personnel Office Deputy Director main storage main storage volume storage control program house bank help desk challenge vendor, manufacturer manufacturing costs planned product costs period costing utility sufficiently notes High Voltage High-voltage motors High-volatge drive systems Hotline HW/SW configuration hybrids hypertext Idea evaluation Ideas Hurdle identifier identification of existing software Identification systems Maintenance management Image and Communication Research Real Estate Investment producing the code in development / preparation (docs) in their own name and their own account related activities usage startup start-up, start-up date commissioning index index directory individualized application software Industrial Automation Systems Industrial Electronics Industry communication Industry Structures Industrial Turbines
release: 9/13/2013, page84/2090

Informees information and communication (I&C) information and communication service Information Center information management duty to inform information security (IS) information system information processing Infrastructure Infrastructure Services (Services) accounting sheet for engineers billing note content index in-house structure initiation phase incompatible inconsistency National German Taxation Innovation Center readiness for innovations innovation process innovation cycle innovative service packages Inspection/maintenance installation Installation Equipment installation of the product installing and commissioning the product Maintenance integration integration into the product integration and test integration plan integration level integration test Integrated Manufacturing Systems Integrated Production Methods Integrated Circuits intensive inspection Intercultural Training internal structure specified and checked Internal Technical Services internal letter with distribution list internal reporting system capital spending, capital expenditures Integrated Services Digital Network - ISDN ISDN subscriber International Organization for Standardization - ISO ISO reference model ISO 9000 - International Organisation for Standardization actual actual analyse actual quantity taken actual data actual data (vs. planned data)
Information Systems and Services
table of contents
repairs
Actual Consumption
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Actual Date I&C architecture I&C needs, I&C requirements I&C Corporate Network I&C services I&C penetration ... high levels of I&C penetration I&C levels, the three I&C levels I&C application I&C information and communication I&C infrastructure ... design or layout of I&C ..., operation of I&C ... assets in I&C equipment I&C performance ... high I&C performance I&C platform I&C-related ... I&C report I&C systems ... I&C systems that meet the requirements I&C technology Just-In-Time - JIT Cables Cable Systems cable dimensioning cable tray systems cable route planning cable laying diagram Calibration Services costing spread sheet channel, transparent may (optional) can currently not be implemented optional field capacity occupied capacity available capacity capacity leveling available capacity capacity utilization capacity requirements dispatching of capacity capacity load reduction rough-cut capacity planning capital requirements capital costs financial strentgh section Catalog category matrix purchase / acquisition / additional purchase decisive for purchase purchase decision buying decision process Commercial Management (KL) commercial Business Department
funding needs financial power
procuring process
release: 9/13/2013, page86/2090

Business Administration Commercial Administration Sales Commercial Management Commercial Education Controlling and Administration Production commercial function Administration, Accounting Fundamental Commercial Functions Production and Development Business Administration Business Administration Sales Commercial Management of ... Sales Regions Junior Commercial Staff Advancement Commercial Training Centers Commercial Projects Commercial Manager of Drives and Standard Products Group Sales Region Sales and Marketing Commercial Administration controlling COTS (commercial off-the-shelf software) KB (division) KB QM (quality manager of division) no execution characteristic quantity value technical data characteristic number, key, reference number, code number characteristic value, measured quantity performance measurement system ratio Ceramic Components Nuclear Power Plant core network (SCN) KF (business unit) kick-off activities Clarification officer Small Communication Systems small group task Air Conditioning Systems node (SCN) Communications Policy (CP) co-existance of BAV to NRS Systems Engineering comment comments technique (no -s, unfortunately already widespread) annotated checklists communication communication, local communication, open telecommunications system communication application communication type communications needs Communications Engineer cmmunication service Communication Services communication terminal
release: 9/13/2013, page87/2090

Communication Terminals communications process communications performance communication policy (CP) exchange partner communications policy communications protocol, session protocol uniform communications protocol communications satellite communications path communication directory compatibility components components defined additional components (vs. deliverable items) Component assembly Capacitors configuration configuration and interface management configuration management conformity competitor competition competing product constitutional consolidation concept Constant-speed Drives Liaison Services chart of accounts pass to account continuous improvement (CIP) bank account information system convention contract penalty concentration of data centers Financial Statements company organization designing the architecture co-operation co-operation strategie Cooperation Strategies co-ordination co-ordination task ... multi-disciplinary co-ordination task payroll number switching network corrective and preventive action corrective and preventive actions corrective release corrective release corrective measure maintenance release Costing cost of communication link (line costs) receiver cost center expenditur cost report
release: 9/13/2013, page88/2090

cost reference cost pool cost estimating cost itemization cost leadership cost-saving cost accounting cost collector charge rate cost center sender cost center superior cost center responsible cost center cost center plan cost structure cost object cost accuracy (estimated cost accuracy) / (total) commitment to cost cost overview cost control cost tracking cost allocations and transfers costs requirements cost estimate cost advantage allocation of costs Vehicle Electronics Power Plants Power Generation crisis management planning crisis plan criteria critical review critical path accommodating good will customer customer (vs. client) customer requirements customer requests Customer Survey account manager Account Book after sales service Customer Identification Number customized clientele customer orientation Customer benefit customer-oriented solution by utilizing all available resources Total Potential Value customer segment customer segmentation customer service Customer Sales Plan customer satisfaction analyses
cost rate cost point
sponsor
customer service
customers
release: 9/13/2013, page89/2090

Plastics Plant brief description concise project plan concise project plan abbreviated number abbreviated dialling Shops and Laboratory Services Local Area Network (LAN) country market Regional Offices Area Representatives supranational Agencies international company International Companies agriculture user requirements specification (vs. software requirements specification) current expenditures ongoing validation of development states drive run time, transit time leasing period payment leasing agreement life cycle life cycle life-cycle of client systems submitting the tender activity good and service rating performance work and services, operations services and costing, services and expenditures service demand benefits offered willingness to perform performance specifications functional description performance rating output losses service element achievment creation achievement creating process, output creatin process capable, powerful, efficient efficiency labor utilization rate feature performance record service packages scope of activities
regional offices
Tender specification/requirements specification
lifetime
benefit power external service service requirement service offer
performance specifications functional description service description output creation result creating process capability
Performance range - "What does the customer need - What do we provide"
service order
release: 9/13/2013, page90/2090

Performance range performance accuracy (estimated performance accuracy) / (total) commitment to performance ability to achieve billing of services internal cost allocation (Corporate Strategies) Head of Drives and Standard Products Group Sales Region entsprechend des deutschen Ranges guidelines controlling feature Control system Transmission Lines and Catenaries / Contact Lines, Overhead Power Lines management expenses line costs for communication management committee, managers committee Cable assembly control span, span of control power loss circuit switching, line switching alternate routing configuration control Lighting Applications Fiber Optic Components Goods and Services supplier delivery advice terms of delivery delivery capability deliverables (vs. additional components) Delivery Logistics Supplying Div/Sdiv delivery plan delivery quality despatch docket, delivery note delivery reliability scope of delivery line organization management hierarchy liquidity literature licence-, copyright, publishing right license provisions license fee Licences, Copyright, Publishing Rights licensor licence fee licencing log file records Logistics logistic project Logistic Projects logistic rocess Logistics system local database feasibility
ability to perform
manual
release: 9/13/2013, page91/2090

delete indicator delete flag alternative solution approach to problem solving solution documentation (doc. title) documentation of solution (vs. feasibility study, vs. specification of proposed solution) specification of proposed solution solution path Air Circuit Systems feasibility feasibility study Magnet Systems dunning make or buy decision macro expansion macro call macro segmentation Metropolitan Area Network (MAN) Management Training Management Contracts client client-specific for all clients client-independent deficiency defect notice of defect list of deficiencies histogram of manpower man hours man-days man-weeks manual Company Logo and Name branded article Marketing Marketing Communication Marketing Services marketing ratio marketing manager marketing mix marketing process Marketing Services marketing strategy Market market ... to be more market-orientated market and competitive analysis market, time to market market analysis Market share market attractivity Market Penetration market handling market development strategy
market exploitation market exploitation
release: 9/13/2013, page92/2090

market investigation market penetration market research market research department marketing research company marketing research institute market leader marketing area gap in the market marketability market position market potential market price averrage market price market forecast marketing segment market situation market position market structure customer servey market survey market supply market volume market growth market data Machine Maintenance Machine Installation mask sequence mask sequence mass loading mass loading mass test bulk processing measure Measure rejected Measure aborted Measure deleted Measure lost Measure description Measure list Measure number Sales Potential of Measure Measure Officer Measure Process scale units key matchcode mouse mouse handling mouse button pointer Mechanical systems Medical Engineering (Group) additional effort additional expenses multiple-shift usage multiple subscriber number (MSN)
market surveillance, market observation (US) marketing research
(Mk) untapped market
market study
market figures
action taken
release: 9/13/2013, page93/2090

multiple use multiple usage additional costs, not invoiceable multi-client system multi-user system multi-level value added milestone report message segments additional charge due to quantity quantity structure Test and Measurement Systems Test, Measurement and Recording Instruments Fair Agency Fairs and Exhibitions measurement category define measurement categories to measurement unit measured value record a measurement reading, to methods and tools Microcomputer Components rental business migration migration from BAV to EDIFACT migration concept migration strategy micro segmentation Billion price reduction minimum processing time minimum requirement million instruction per second (MIP) Management Information System (MIS) hybrid costing due diligence for the next account colleague employee qualification employee training staff assignment co-determination competitor Member of the Supervisory Board Vice President .(Automation Group) Executive Vice President (fur stellvertretendes VM) message financial means outflow of funds Medium-Voltage Switchgear and Systems small and mid-size business mean value Medium-size Communication Systems joint responsibility
Instrumentation and control
Milliarden (Financial)
employee staff training
Member of the Group Executive Management Senior Vice President Member of the Managing Board
release: 9/13/2013, page94/2090

co-operation designer modem Modernization modification current month monthly report month-end monthly closing Installation, Engineering and Field Services field services Back-end Operations million operation per second (MOP) Mosaic/control room equipment Message Sequence Chart(s) MSV 1 - Synchronize transmission for midrange MD (man-days) Mean Time Between Failures (MTBF) Mean Time to Repair (MTTR) multimedia period time sheet multiplexer designed for multi-user operation must (mandatory) to be clarified mandatory data element mandatory data field mandatory field sample qoutation prototype report template sample document sample solution sample texts at cost related project Licence Production postprocessing mechanical finishing query demander actual costs calculation, final calculation follow-up costs follow-up time message message preparation Telecommunication Cables setup change proof verification dot matrix printer Mass Transit Systems Kunde(nname) , der einen fest zugewiesenen Firmen Ansprechpartner hat name assignment naming convention
revamping
syncronized transmission mid-range bit rates
review
release: 9/13/2013, page95/2090

private automatic branch exchange (PABX) Net Sales Potential network network, local network, public network, private Network administration network access point network architecture Networks network element network co-ordination network services Power System Control network plan technique network topology network interface, -gateway, bridge network interworking equipment network management network technology New Federal States new article new guideline (NRS) for electronic business transaction restructuring Low/medium voltage engineering Branch Offices Low-voltage motors Low-voltage switchgear Low-Voltage Switchboards and Systems Low-Voltage Control Products Low-Voltage Systems standard Standards Standards, Ergonomics standardization required activities NRS-terminology Nuclear Power Generation numbering scheme number interval number range number assignment for internal use only benefit contribution benefit expectation profit/rate potential exploiting inter-business unit synergies use, standards of use economic life usage rate time of use Physical Protection OEM - original equipment manufacturer business OEM product open communication
life cycle
release: 9/13/2013, page96/2090

Public Authorities Public Communication Networks (Group) Public Switching Systems public operator public relations work implementable without clarification MIS or OI department operating sequence organization (OI/MIS) activities (OI/MIS) operations (OI/MIS) task structure organization (OI/MIS) task structure (OI/MIS) report (OI/MIS) controlling (OI/MIS), report (OI/MIS) key figures (OI/MIS) OI-Management-Training-Seminar function (OI/MIS) business mandate for OI/MIS investment planning (OI/MIS) commission (OI/MIS) OI Commission (I, II, III) OI costing, OI expenditures, OI expenses MIS-Committee OI Management Committee OI Management Committee Europe Organization and Information (OI/MIS) partner (OI/MIS)) OI resource OI department object link embedding technic online documentation online help operational task operative result optimize Optimization ordering of the requirements evaluation group correctly correctness in data processing structural hierarchy organization organization and information organizational work organizational consulting organization chart organizational project organizational goal, organizational objective organizer organizational workflows phase orientation location local network area local office, local exchange Open Systems Interconnection (OSI) Eastern Markets (Europe) outsourcing
Public Relations
Operating profit
release: 9/13/2013, page97/2090

outsourcing contracts comparison in couples Packet Assembly/Disassembly packet connection packet switching parametrization peer-to-peer networking Passive Components and Electron Tubes (Group) Patents flat rate process diagram(s) performance Personnel Corporate Human Resources (Corporate Department) Personnel Department personnel requirements framework Personnel Matters of the Company Management personnel costing personnel selection Personnel Services (Services) Human Resources Management deployment of personnel personnel action planning personel development Executive Development Human Resources Management provision of personnel personnel costing personnel plan staffing pattern Personnel Administration target structure for personnel paging device customized representations performance specification software requirements specification mandatory results (degree to which results are mandatory) life cycle approach life cycle approach phase acceptance phase acceptance phase acceptance report phase completion decision phase results life cycle model phase-neutral themes phase overview phase objective pilot operations pilot release planned / actual plan/actual cost comparison deviations from the plan planned data (vs. actual data) planning the product integration planning the QA measures
Management Development
release: 9/13/2013, page98/2090

planning the CM planning the project planning of phase-specific QA measures planning and commissioning external services planning and organizing the test procedure planning of RR planned release accounting variance comparison of planned and actual data budgeting Planning and Analysis Planning and project logistics planning, revolving planning planning, continuous planning planning, consecutive planning requirements planning, consumption-driven planning and design phases planning quality short-term planning horizon previous plan extention of disc capacity platforms, I&C platform plausibility check PM (project management) formation of pools portfolio portability port, to Post Office mailbox potential analysis Production and Planning System - PPS Student Interns assumption presentation graphic price differentiation Prices and Cost Accounting pricing price-performance-ratio price list price policy pricing Press Office preliminary requirements primary key primacy of decentralized I&C responsibilities fundamental priority business process redesign and improvement Private Communication Systems (Group) provate operator problem solution demand for problem solutions problem reports product accepted product defined with adequate accuracy product defined and checked
plan/actual comparison planning
validity check
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product checked product acceptance Product Design for Capital Goods Product Design for Consumer Goods product documentation Products product development product development process product developer product development product business product design product group product identification production Corporate Production and Logistics (Corporate Department) Production/manufacturing production facilities Factory Automation Systems Production Control Systems production planning Production Systems Product Engineering go productive, to productive operations productive operation productivity productivity enhancement productivity programs productivity increase productivity improvement program (PSP) productivity improvement productivity centre product life cycle Product Line product solution Product Solutions Product Management product manager Product Marketing product feature range of products product policy product positioning product qualification product maturity product structure plan Engineering Services Product Management product version product proposal profile forecast Program and Systems Engineering (PSE) programm flow programming guidelines
productivity improvement
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software package program section program directory programme-to-programme communication project terminated project sequence final report final project meeting project final meeting project handling project kick-off project kick-off project report project reporting project controlling Project Services project documentation project meeting project decision report (document) project decision (activity) project experience project experience report non-project Project origin Project Planning and Engineering project planning methods configuration tools project checks and control project monitoring point support for offers/calculation project manager project manager project management project file project organization plan project phase project plan project plan drawn up and checked key data of the project project control project structure plan project title course/sequence of the project (depending on the context) project enterprise project enterprise decided protocol log file record logging prototyping phase commission business process process course Process sequences process handling process automation process consulting
project execution
projection
report
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comprehensiveness of process process development process capability Process units / process analysis competence in process consulting process series, -chain, -system process control system Process Control Process control technology Process Line process model process optimization process orientation Process tracking inspector test field Testing Facilities approval dummy entry pseudo-vendor, -supplier productivity improvement program (PSP) Postal, Telegraph and Telephone (PTT) point-to-point connection quality requirement Quality Function Deployment (QFD) quality manual quality management organization quality problem report Quality Assurance (QS) quality assurance requirement QA manual documentation for quality assurance quality assurance plan QA plan drawn up and checked QA manager QA process manual quality Corporate Quality and Development Management quality record Quality Representative quality officer (QB) quality report software quality evaluation quality-related evaluations quality requirements quality control corporate quality management quality management quality defect quality policy quality planning Quality Inspection and Test inspection, quality audit quality assurance quality assurance measures quality assurance
Quality Management quality regulations quality regulations
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quality assurance, --- according to ISO 9000 QA manager quality assurance system quality assurance system Quality Functions quality awareness quality certificate quarterly accounts Source-code source file source file source program source language cross reference general setting frame phases basic contract, master agreement constraint space planning speed of response reaction time implementability technical feasibility implementation implementation phase implementation implementation specifications Realization Officer Corporate Computer and Network Services (Services) data centers and networks computer center Computers computing costs invoice recipient (Firma = REMPF) issuing an invoice Accounting Financial Statements and Reporting for Foreign Subsidiaries accounting Legal Department time to market, market timeliness, timely redundance Section Group Manufacturing Services Company Logo and Name Human Resources Environmental Protection Liaison Functions rule and administration system and guideline Business Guidelines rules for business policies and procedures Control systems agreement procedure(s) arrangements rule and key code system and guideline
QS-Verantwortlicher
data center
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Regenerative Power Systems Region domestic region regional unit, regional organization Regional Organization Regional Sales regional market regional SCN service provider regional delivery center Process of Regionalisation regional strategie Regional Strategies International Regions Office regional management Germany regions and groups regional boundary regional post office Closed-loop and Open-loop controllers regression test maturity model Cleaning service Clean Room Facilities travel expenses recovery Relays relative competitive position (RCP) profitable Return On Investment (ROI) re-engineering Repairs Repair Center repeater requirements defined with adequate accuracy resource management restructuring ... the growing need of organizational restructuring Retrofit review review of the adaptations specification(s) review of the detailed design specification(s) review of the architectural design specification review of solution documentation review of the feasibility studies review of product documentation review of the tender review of user requirements specification review of software requirements specification review of project plan review of the QA plan review of the test plan comment technique review session technique review review object review report participant of the review Audit
international regions
requirements defined with adequate accuracy
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Audit information Systems Power plant inspection Audit Operating Companies abroad audit revolving planning correctness guideline guideline for the design of office workplace rightsizing Risk Management risks and opportunities risk covering risk analysis risk evaluation risk management corporate computer and network services (RK) robots Electron Tubes (Components) Involved Persons X-ray Analysis router call booking traceability call number, subscriber number calling line identification presentation (CLIP) malicious call identification (MCID) call forwarding circular total output of data centres (RZ) RZ output in MIPS material and service costs capital expenditure part number acquisition and elaboration of requirements collecting reusable project results SAP SAP module satellite communications record description record layout record format Motor control products Switchgear for power distribution effort estimation meeting Exhibition and Study Rooms layer-oriented structuring Marine Engineering plan of action effectiveness generic key identification codes, -key classifying key mnemonic key key code system interface interface specification
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interface management Writing permission review in comment technique pacemaker phased implementation of a user interface phased implementation of functions and sequences phased adoption of architecture patterns / design patterns phased adoption of design patterns / sample solutions training Protection and Power System Control security requirements key point or focus SCN service SCN service provider SCN core network SCN node SCN news SCN partner side effects branch secondary index Substation Secondary Equipment Special Division direct distance dialling (DDD) SEM (Systems Engineering Method) instance of SEM derived method instance of SEM SEM Guidelines "Project Initiation" sender and receiver sender recipient relationship mission conscience Sensors/actuators Sensors Plant Sensor Systems sequential server Customer Support Service and system maintenance Service and Installation setting important options to be suitable safety safety requirements security issues safety certification Security and Alarm Systems saving checked states of the product in the CM system covering Personal Security hedging instrument Rail Signalling and Safety Systems Defense Electronics (Group) signalling channel test run Situation Anaysis
pacer
service
security
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situative duration of session review in session technique session technique software architect Software Services software developer software ergonomy Software development program package Software Project software project software technology Solar Energy should (strongly recommended) target/actual comparison reference concept target date Target Deadline target value descriptions of the required procedures special task Special Tasks but special project Special Projects sort feature sort field sort sequence sort indicator sort feature sort feature Welfare Facilities Social Security Social Policy column forwarding agent memory required storage storage allocation storage place memory protection storage management components special changes spiral model Language Services voice communication Spokespersons Committees SPC / PCS / Operation control and monitoring Structured Query Language - SQL State-controlled Economies. staff unit master data, master file transmission of master data master data mangement Headquarters Clarification with Headquarters
storage requirement
parent company
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Management Trainees master record maintenance Status state of the art in I&C technology state of the art stand-alone test stand-alone test of adaptations standard sequences Standard drives standard application software standard definition suitability for standardization, standardizability standard software continuous improvements (CIP) Site Services site-specific facility management batch processing analysis of strenghts and weaknesses Power Cables start of pilot operations start of productive operations start of productive operations increase in productivity Actuators position (in a project) instance (in a GF, GG, KF, KB) job description Deputy Chairman of the Supervisory Board Senior Vice President star coupler star network Tax Department Tax Accounting, Planning, Reporting index fault clearance disruption fault malfunctions troubleshooting diagnosis failure frequency fault report fault reporting centre impact course Radiation Protection Traffic Control Systems strategic corporate partnership strategic task strategic tools and methods strategic planning strategic projects stress test portfolio investment tally charts string search current intensity Vacuum Pumps and Compressors
Fans and pumps
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structural diagram study archiving study phased integration and testing of the system time sheet time sheet Representative Offices Representative Companies subadressing (SUB) search term, search criterion search function search term, search criterion Support Center for Effort Estimation and Metrics Project Management Support Center software configuration and interface management software interface management software (SW) synchronous transmission synergy system ready for use shut down the system, to system implemented, documented and ready for use project and system engineering abnormal end system architecture system selection system selection ... competence in system selection system authorization system administrator manager system performance system design system design system business high level system structure system integration ... competence in system integration Systems Integration Terminals system integrator system components system convention system solution System Solutions system planning system interface system software system specification system engineering Systems Technologies system test system test completed system gateway system administrator spread sheet tabel maintenance transport protocol activities business operating area
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activity report actual, factual Time Based Management (TBM) TCP / IP - transport control protocol / internet protocol TS's for Information Technology (IT) technique Engineering technical Technical Functions Technical configuration at customer site Technical Education Technical Services Field Services and Workshop Operations Engineering Technical Services Technical Regulations Technical Training Centers Technical Safety technical software-documentation Technical Controlling technology Technologies and Materials Plant section parts transaction system submarket participants at decision meeting participants at decision meeting subsribergroup class of service time sharing system subphase subphase "Drawing up a tender" subphase "Adapting existing SW" subphase "Definition of requirements" subphase "Definition of the product" subphase "Detailed design" subphase "Preparation of operations" subphase "Design" subphase "Design when using existing software" architectural design subphase "Producing the code" subphase "Integration and test" subphase "Pilot operations" subphase "Productive operations" subphase "Implementation" subproject partially qualified part-time work facsimile fax machine, -device telephone service telecommunication deadline scheduling and milestone planning scheduling framework scheduling real
technology, engineering
Technical Services (TS)
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schedule scheduler adherence to schedules adherence to delivery dates Overdue Deadlines deadline shift sheduling delay test and measurement results test/measuring setup/environment test system test effort test report test assessment test data test documentation conducting tests test case, test scenario test installation test record test object test plan test plan drawn up and checked test coverage testbed test methods word module word processing issue, subject, theme Title berarbeiten token ring tolerance tolerance design tolerance limit Audio and Studio Audio Consoles tools and methods time optimized processes - top top movement Total Quality Management (TQM) Trafos, chokes, fans training Training Training and Information Training Center transaction Transformers transparency transport service (network) transport network hit device driver driver program twinaxial cable revise revising the QA plan
target word list
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revising the test plan / complementing the test data multidisciplinary Technical Journals transfer transfer area transfer information transition network interworking service common interest task on behalf of business group management , inter ...... themes for multiple phases, calling line identification presentation (CLIP) transmission system old database transfer checking (and complementing) the external interfaces checking of the requirements examination supraregional Cross-regional service packages
standardized service product package, Crossregional service packages
Multi-regional service packages Interregional Projects surplus compiler translation overview graphic transmission transmission quality transfer protocol ... standardized transfer protocol transmission system transmission performance transmission path scope total access assessment costs re-organization Sales Sales Development revenue of sales Sales Stimulation Measure Sales Stimulation Program Sales Breakdown Lost sales sales volume to translate into action deployment Implementation Officer terminal portability (TP) environmental protection Environmental monitoring unweighted Distribution UNIX flavor Reporting directly to Company History Corporate Organization Planning subcontractor
volume
revenue
realization
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calling line identification restriction (CLIP) Consumer Electronics subsection material company business enterprise company-wide level corporate success factors Company Policy company history Corporate Communications (Corporate Office) Corporate Mission Statement company management corporate organization Corporate Planning and Development (Corporate Department) corporate project Corporate Projects corporate audit corporate strategy Corporate Strategies corporate structure corporate wide corporate network business enterprise objective entrepreneur electronic signature authorized signatory Reports to support of product deployment suport for regional and nation-wide fairs/exhibitions application support Scope of Survey copyright origin SSP Coach USP Target UTM - universal transaction monitor validation Value Added Network (VAN) Value Added Service (VAS) Network Systems (Special Divisions) Fans change per year dispose person in charge area of responsibility allocation of responsibility Manufacturing industries personal data processing processing logic status of processing professional association
proof, records
enterprise level company management
business objective
signature authorization
person responsible sphere of responsibility
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improvement ... major improvement in cost, time and quality improvement potential circuit virtual circuit, permanent, virtual (PVC) circuit switched virtual (SVC) connection logical connection physical Liaison Office drop cable connections charge consumption-driven consumption behavior Intra-Company Customers Affiliated Companies Inter group business Inter group business destructive competition agreement procedure systems and procedures process instructions process model procedure planning Process Engineering Author availability allocation award of contract allocation variant order allocation behaviour way of placing an order comparison period allowance negotiating skills verification point of sales Traffic Services Traffic Guidance Systems Transportation Systems (Group) Publications marketing concepts data switching equipment switching service switching post office networked PCs Catering Services mandatory obligations obligations of the client charging on the basis of effort clearing account stock price billing principles charging rate mail order business encryption, to
Associated Companies Intracompany Business predatory competition
order placement
transfer price cost rate
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encryption Insurance version identification version creation version changes version release, preview of development level version management version administration distribution list distribution list distributed network percentage split distribution key verticalization contract condition Contract Conditions Contract Conditions Foreign Subsidiaries Contract Conditions Management subject matter of the contract authorized dealer penalty for breach of contract authorized workshop confidential confidentiality agencies Agencies Sales and Marketing International Sales and Marketing Sales and Marketing International Business/Export European Sales and Marketing Sales and Marketing Domestic Business Sales and Marketing Overseas Sales Offices World Commercial Sales Functions sales representative Regional Offices Sales Companies sales channels sales concepts Sales Management marketing network marketing planning Sales Region Sales Margin marketing systematic Sales and Marketing Training Sales and Marketing Support origin costs-by-causer principle augmenting the CM planning finalizing test planning management of components in the CM system administration configuration item retention period references employed software defined
distributive channel
sales network
polluter pays principle
storage period
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use of existing software specified directory delay liquidated damages Sales and Marketing video system Video Systems teletext security principle whereby at least 2 persons are required virtual reality VM complete CM system complete CM system set up and checked completeness advance planning prerequisites preconditions preselection preparation of pilot operations preventive measure preventive actions printed forms default settings Intentional Marketing Corporate Projects Development advance financing specifications earlier and follow-up projects earlier version type of business transaction transaction code procedure procedure with version planning process model procedure proposed measures campaign, project enterprise documents available be found template provisional backup front-end processor regulation, rule Regulations caution! Chairman of the Supervisory Board Group President (Automation Group) chairman of the board President and Chief Executive Officer Chairman of the Managing Board Managing Board Member of the Managing Board advantage transfer suggestions for improvement (VV)
transaction type
proceeding
be met with
Chairman of the Managing Board Managing Board, Corporate Executive Commitee
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Weighing systems dialling (telephone) Wide Area Network (WAN) consignee goods recipient manually entered consignee flow of goods delivery of goods Thermal Power Stations queue time maintenance Engineering and Field Services preventive maintenance using maintenance plans maintenance service maintenance cycle maintenance agreement waterfall model mutual funds omission throwaway prototype electronic postprocessing advanced training, further education
Thermal Power Plants waiting time service
further education, advanced training
the reproduction, transmission, translation or exploitation of this document or its contents is not permitted without express written authority. Offenders will be liable for damages. All rights reserved. Including rights created by patent grant or registration of a utility model or design. Right of technical modifications reserved. world-wide and update entries, both globally and locally Advertising Agency Advertising work Manufacturing Communication Systems site Plant and Building Security Plant Plant Library Plant Fire Brigade plant management Manufacturing Services Plant Security Plant Management Workshop Workshops Workshop Services Machine Tools value added value added chain value adding system value added process depth of value added competition competitors analysis of competitors competitive and market analysis
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competitive intensity competitive parameters competitive strength competitive advantage to rate rating noncontradiction as agreed upon during business plan discussion restart. recovering replacement time, replacement period, procurement lead time recovering from data recovery routine recovery software recovery time repetition error reusable project results reusability reuse requirements reused reuse Rreuse of existing elements reuse report plan for reuse and reusability (RR plan) effectiveness effect business responsibility economically expedient Processing Economical, Economics economic and market analysis economic data Economic Policies Economics and External Relations (Corporate office) economy area Business Associations Senior Director Executive Director Deputy Director knowledge base knowledge matrix knowledge matrix knowledge processing workflow workstation desired date
efficacy
Energy Meters terms of payment acknowledgement of receipt of payment row time budget duration time logging system time management
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time division multiplex time sharing process timeframe time behavior central, centralizes Corporate Department Corporate Finance (Corporate Department) Corporate Research and Development (Corporate Department) Corporate Human Resources (Corporate Department) Corporate Production and Logistics (Corporate Department) Corporate Planning and Development (Corporate Department) Corporate Divisions Corporate Press Offices Corporate Offices Corporate Business Guidelines Domestic Regional Administration Corporate Purchasing (Corporate Department) common signalling channel Central Laboratories Corporate Office Corporate Advertising and Design Central Departments Central board of directors Zero Based Budgeting (ZBB) certification (e.g., ISO 9000) certificate objective goals (heading) goal (vs. purpose) goal: architecture defined goal: developed components implemented goal: purchased / RR components adapted goal: components defined goal: stable productive operation goal: ready for productive operations goal: system ready for use goal: system tested goal: employed software defined destination target group Objective Clarification Process target platform target segment objective target language stated objective Corporate Information and Communication Systems (ZIS) Corporate Production und Logistics (Corporate Department) activities leading to this result feeder trunk access right access code
Corporate Departments Corporate Executive Committee
target
Objective Clarifying Process, Target Defining Process
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access control system access service (network) access control admitted Assigned to Also. Also for, Also responsible for Also reports to research purposes access is denied access conditions access authorization access path access rate access security, access protection take as basis complementary purchase acquisition / purchase secure investment for the future component supplier supply for internal use only allocation term back to checklist co-operation among all departments cluster resum merge composite relationship with other documents relationships ... between operational and business aspects effective interaction, co-operation Additional Costs Additional Sales Additional Sales Potential state state machine state diagram state transitions reliability reliability calculation purpose (vs. goal) purpose of the document purpose of the required system purpose of the product suitability branch coverage Branch Offices intercompany profit and loss intermediate results
network - access service
outside supplier supplier
cornbine summary
Regional Office
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English 3rd option rd by using Strg-F:
you were
s directory are
sequence, operation
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billing
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bb
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with adequate accuracy
reasonableness
call forwarding no reply (CFNR)
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outlay
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invitation to bid
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operation
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Purchasing agent
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productivity
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operational results
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requirements defined with adequate requirements accuracy defined requirements with adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined with accuracy adeq
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Turnover
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Corporate Goals
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event type
action (EFQM), approach
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Liaison Services
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requirements defined requirements with adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined with accuracy adequat
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requirements defined requirements with adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined requirements with accuracy adequate defined with accuracy adequate accuracy
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Dictionary Word ---> Suchen Sie eine bestimmtes Wort indem Sie Strg-F drcken: A/P A/R
Absolute difference Account
Account balance Accounting conservatism
Accounting cycle
Accounting period
Accounts payable Accounts receivable Accrual
Accrual accounting
Accrued liabilities
Accrued revenues
Accumulated amortization
Accumulated depreciation
Acquisition
Actual cost of work performed (ACWP) Actual costs ACWP Additional paid-in capital
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Adjusting entries
Advances Affiliated company Aged trade accounts receivable Aging schedule Allocate Allowable cost Allowance
Allowance for doubtful accounts
Amortization
Annual report
Application development stage
Applied R&D
Appreciate Arrears Asset accounts Asset management
Assets
Associated company
Audit trail Auditor
Auditor's report
Average payment period Balance
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Balance sheet
Balanced scorecard Bank balance Baseline BCAC BCWP BCWS Benchmark Benchmarking
Beta factor
Bond
Book value Budget
Budgeted cost at completion (BCAC) Budgeted cost of work performed (BCWP) Budgeted cost of work scheduled (BCWS) Business assets
Business driver scorecard
Business drivers Business entity Business environment
Business plan
Business process Business strategy
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Business unit Business value Bylaw
Calendar year Capital charge
Capital employed Capital expenditure Capital lease
Capital stock Capitalize Cash Cash basis accounting
Cash equivalent Cash flow Cash flow statement
Cash position Chart of accounts Claim Client base Closing
Closing entries Closing the books
Common equity
Common shareholders Common stock
Competitor analysis
Consistency
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Consistency
Consolidated financial statements
Contingency
Contingent liabilities
Contingent risk
Contra assets
Contract milestones
Copyright CoS Cost Cost behavior Cost driver
Cost management Cost object
Cost of capital
Cost of goods sold Cost of sales Cost recovery method
Cost to cost
Cost variance (CV)
Cr.
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ATD Cr. TD - specialised Dictionary
Credit (Cr.)
Credit balance Credit control Credit terms Creditors Creditworthiness Critical path
Current assets Current liabilities Current ratio CV
Days sales in inventory Days sales in receivables Debit (Dr.)
Debit balance Debt
Debt financing Debt to total capital (gearing) ratio Declining balance method Deferral
Deferred expenses
Deferred income
Deferred revenue
Deflation
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Deliverable
Depreciable amount Depreciable assets Depreciate
Depreciation
Depreciation schedule
Direct costs Direct labor Direct material Discount
Discount factor
Discount rate Discounted Dividend
Dividend yield Doubtful accounts Dr.
Drifting cost
Driver tree EAC Earned
Earned value
Earnings Earnings per share (EPS)
Earnings per share (EPS) growth
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Earnings report EBIT EBIT on EBIT-assets EBIT on net sales EBIT-assets EBIT-assets turnover EBITDA
EBITDA to net interest expense Economic life Economic value added (EVA) Effectiveness Efficiency Efficiency ratios Electronic data interchange
Enterprise value
Equity
Equity accounts Estimate at completion (EAC) Estimate to complete (ETC) ETC EVA EVA driver tree Event Exchange controls Exchange rate Expectations curve
Expense accounts
Expense recognition Expenses
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Explicit transaction
Exposure Expropriation External financial ratios Extraordinary items Fair value
FIFO
Finance lease
Financial accounting Financial performance
Financial ratio
Financial statements
Financing activities Finished products Fiscal year
Fixed assets
Fixed costs Footnotes
Forecast
Foreign currency option
Foreign exchange (FX)
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Foreign exchange risk (FX risk) Forward foreign exchange transactions Franchise
Full absorption costing Functional currency
Funding Funds FX FX risk FY
Gains and losses Gantt chart
General administration expenses General ledger
Going concern
Goodwill
Gross margin
Gross profit on sales
Group Guarantee
Hedging Historical cost Impairment Implicit transactions
Income Income before taxes Income statement
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Incremental calculation
Indebtedness Indirect costs
Indirect labor
Indirect material
Inflation Inflation rate Installment sales method
Intangible assets
Interest Interest rate Internal financial ratios Inventories Inventory Inventory management
Investing activities Investment
Investment analysts
Investors Invoice
Invoicing Issue Journal Journal entry Journalize Key Performance Indicator (KPI)
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KPI Last-in-First-out (LIFO)
LCM
Leading Lease
Leasing Lessee Lessor
Liabilities
Liability accounts License LIFO
Liquidate Liquidity
Liquidity ratios
Litigation Loan
Local currency Lock box system
Logistics Long-term investment Loss Lower of cost or market value (LCM)
Management judgment
Market value
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Market value
Market value added (MVA)
Marketable securities Marketing and selling expenses Matching
Matching principle
Material value Materiality
Maturity date Merger Milestone
Miscellaneous assets
Miscellaneous liabilities
Mitigation Mixed costs Money order MVA
Net book value Net cash from financing activities Net cash from investing activities Net cash from operating activities Net cash from operating activities to current liabilities
Net cash from operating activities to net cash from investing activities Net cash from operations
Net income
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Net income from investment in other companies Net interest income
Net operating profit after tax (NOPAT) Net present value (NPV)
Net realizable value (NRV) Net realizable value less a normal profit margin
Net sales Net working capital
Netting
Noncurrent assets
Noncurrent liabilities Nonrecurring Nonvalue-adding costs
NOPAT Notes
NRV Objectivity
On account Operating activities
Operating current assets
Operating cycle
Operating lease
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Opportunity cost of capital Order-to-cash process
Other accrued liabilities
Other financial gains (losses)
Other operating expenses
Other operating income Overhead Ownership Paid-in capital
Par value Parent business entity Patent Payment terms Penalty Pension plans and similar commitments
Percentage of completion (POC)
Performance measures
Performance scorecard
Periodic method
Perpetual method
Plan
Plant and equipment
Pledge POC
Political risk
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Posting PP&E Preferred stock
Prepaid expenses
Present value (PV) Price / earnings ratio (P/E) Price elasticity of demand
Price erosion Price to net cash from operating activities per share Probable Process Procurement plan Profit Profit margin Profitability
Profitability ratios Project
Project controlling Promissory note Property, plant and equipment (PP&E)
Purchase cost Q
Quarter
Quotation
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R&D
Rate of return Rating agency Ratio analysis
Raw materials
Realizable
Realize Receivables
Recession Recognize Recoverable Reducing balance method
Reinvest
Related company
Reminder Repatriation Reporting currency Reputation Research and development (R&D)
Research and development expenses
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Reserve
Reserve for inventory Residual value
Responsibility center Retained earnings
Retirement
Return
Return on equity (ROE) Revenue accounts
Revenue recognition
Revenue sharing contracts
Revenues
Risk Risk management Risk monitoring Risk reporting Risk spread
Risk-free return Royalty Sales
Schedule
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Schedule variance (SV)
Scope Scrap rate
Securities Securities and Exchange Commission (SEC)
Sensitivity analysis
Share Share market value
Share price Shared services Shareholders Shareholders' equity Shop floor Short-term investment
Software Solvency Solvency ratios
Source document
Spot rate Stakeholders
Statement of assets
Statement of cash flows
Statement of income
Status
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Step costs
Stock Stock certificate Stock exchange Stock exchange listing Stock-out Straight-line method Strategic goals
Subsidiary Supplies
SV
T-account Tangible assets Target cost
Target costing
Task
Taxable income Taxes Technological feasibility
Third party Throughput time Time value of money
Trade accounts payable Trade accounts receivable Trademark Transaction Transaction risk
Translation risk
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Treasuries Trial balance Turnover Undiscounted Unearned income
Unearned sales revenue
Units of delivery
Up time
US GAAP
Useful economic life Useful life Valuation Value chain
Value-adding costs
Value-based management
Variable costs Variance analysis
Volatile
Volume costs WA
WBS
Weighted-average (WA) Work breakdown structure (WBS)
Work in process
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Working capital Write-down Write-off Year to date (YTD) YTD
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English definition
rt indem Sie Strg-F drcken: Trade accounts payable. Amounts owed by a business entity for purchases it has made but not yet paid for and for which payment is due at a future date. Trade accounts receivable. Amounts owed to a business entity by customers as a result of delivering goods or services and extending credit in the ordinary course of business. The difference between two numbers in absolute figures. A summary record of the balance and the changes in a particular asset, liability, shareholders' equity, revenue or expense. The difference between total left side and right side amounts in an account at a particular time. Selecting the methods of measurement that are the least likely to overstate income and assets and understate liabilities.
The multi-stage process to organize and report the financial effects of the many business transactions that occur during an accounting period.
The period of time (one year, one quarter, one month) over which changes in a business entity's financial position are measured and reported in the financial statements. See trade accounts payable. See trade accounts receivable. Events recorded in the current accounting period for which payments will occur in a later period. Accounting method whereby revenue and expense items are included in income as they are earned or incurred, even though they may not yet have been received or actually paid in cash. Amounts which are expected to be paid for known obligations of which the amount can only be approximated.
Money which has been earned but not received as of the end of the accounting period.
Total amount of amortization expenses related to intangible assets recorded in the balance sheets contra asset account.
Total amount of depreciation expenses related to specific plant and equipment recorded in the balance sheets contra asset account.
Purchasing control of one business entity by another.
Actual cost of all tasks completed. Real costs incurred to date. Actual cost of work performed. Actual cost of all tasks completed. When a business entity issues stock above par value, the excess is included in additional paid-in capital.
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Journal entries made before the computation of ending account balances to assign the financial effects of transactions to the appropriate time periods or to correct errors. Moneys paid as a loan or as part of a payment to be made later. Subsidiary in which a company AG directly or indirectly owns a majority of the voting rights. Trade accounts receivable which are past due. Form that indicates which trade accounts receivable require special attention by providing the time they are outstanding. To spread a single cost over a number of departments, products, services, customers, people, or time. See target cost. An account that is established to recognize a probable reduction in value of an asset.
Provision for possible uncollectibility associated with accounts receivable.
The allocation of the acquisition costs of intangible assets to the periods that benefit from these assets (e.g. goodwill, leases). (See also depreciation)
The formal financial statements issued yearly. The report shows the balance sheet, statement of income, statement of cash flows, auditor's report, and management's discussion and analysis. The report also shows other basic information of interest to shareholders. Stage of software project after preliminary project stage and before post implementation/operation stage. It includes software configuration, coding and testing. Type of research and development aimed at the translation of new knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process. Increase in value. Amount owed, which has not been paid at the right time. Accounts found on the left side of the balance sheet and used to record the assets of a business entity. The active management of the asset structure so that working capital and noncurrent assets are reduced to exactly the minimal amount that is necessary to secure efficient operations. Physical objects or rights which are owned by a businesses entity and which are used to generate income and cash for the business entity. A company is referred to as an associated company if at least 20%, but not more than 50%, ownership interests in its capital stock are held by a company or its subsidiaries and where a company or its subsidiaries have the ability to exercise significant influence over the operating and financial policies of such company.
Series of checks showing how a final figure in the audited accounts was derived at. An individual who provides an independent review of financial procedures and reports to ensure compliance to generally accepted accounting standards. This is often called the accountants opinion. The auditor's statement of the accounting firms work and its opinion of the corporations financial statements, especially if they conform to the normal and generally accepted practices of accountancy. How long it takes for the business entity, on average, to pay its suppliers. The difference between total left side and right side amounts in an account at a particular time.
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A financial statement that lists the investments of a business entity (its assets) and the financing of those investments by creditors and owners (liabilities and equity) at a specific point in time. See business driver scorecard. The amount of money held in a bank account. Original plan (for a project or a task). Budgeted cost at completion. Original budget for the task or the project. Budgeted cost of work performed. Budget value of all the completed tasks at a specific point in time. Also called earned value. Budgeted cost of work scheduled. The budget value of the work that is planned to be complete at a specific date. Comparison point. See also benchmarking. Process of comparing a business entity's products, services or activities, or financial figures against other best performing business entities, either internal or external, or against the own business entity over time. Measure of the business-specific risk of a share determined by dividing the volatility of the share by the volatility of the relevant market index. It quantifies the risk of holding that particular share versus holding a very large portfolio that represents "the market".
A formal certificate of indebtedness that documents a promise to pay interest at a specific annual rate and a promise to pay the amount borrowed at a specific date when it comes due. Net value indicated by an account or a sum of accounts of the general ledger. The short-term financial plan of a business entity. The budget covers the first year of the business plan. It shows more financial detail than the business plan and is agreed upon by the concerned parties. Original budget for the task or the project. Budget value of all the completed tasks at a specific point in time. Also called earned value. The budget value of the work that is planned to be complete at a specific date. Business assets represent the capital that is tied up in the core operations of the business entity. They equal EBIT-assets plus finance adjustments. Management tool to set objectives and measure a business entity's performance from four different perspectives: customers, finance, process, and employees.
Main variables that affect the performance of a business entity. An organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit. The external world in which a business operates, including labor markets, capital markets, product markets (suppliers, customers, competitors), and business regulations. Document drawn up to show how a business is planned to work, including cash estimates, sales estimates, etc. (often used when trying to raise a loan or setup a new business).
A series of activities that delivers a product or service to an internal or external client. A business strategy includes the choice of the market and customer segments a business entity intends to serve and an identification of the critical processes and capabilities to provide customer satisfaction in these markets.
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Part of an organization responsible for all the functions involved in producing and marketing a specified product or service line. The net present value of the future economic value added of a group/division/company, investment or project. Rules adopted for the regulation of a business entity's own actions. In corporation law, bylaws are self-imposed rules that constitute an agreement or contract between a corporation and its members to conduct the corporate business in a particular way. Continuous period beginning January 1 and ending December 31. Can be different from the fiscal year. The capital charge represents the cost of holding the business assets employed by a business entity, project or investment. The capital charge is calculated by multiplying the cost of capital with the business assets. Shareholders' funds plus long-term borrowing of a firm. A purchase or improvement that will have a life of more than one year. Capital expenditures are depreciated or amortized over their useful life. A type of lease whereby the economic benefits and risk of ownership are transferred to the lessee who becomes the beneficial owner. Also called finance lease. All shares representing ownership of a business entity, including common and preferred stock. (See also common and preferred stock) To charge an expenditure to an asset as distinguished from expensing it immediately. Money in coins or bills (cash on hand) and bank balances (cash in banks). Accounting method whereby business transactions are recorded only when cash changes hands. A short-term, highly liquid investment having a remaining maturity of three months or less at acquisition date such as a traveler's check or cashier's check. Cash coming in or going out. See statement of cash flows.
Amount of cash held at a specific point in time. A numbered or coded list of all account titles in the general ledger. A right or a title to a thing. All the customers a business entity has. A step in the accounting cycle which includes production of financial statements and closing the books at the end of each accounting period (monthly, quarterly, or yearly). See also closing the books. Journal entries that transfer the revenues, expenses, dividends declared balances from their respective accounts to the retained earnings account. The process by which all temporary accounts (revenue, expense and dividend accounts) are reduced to zero and the net income or loss is determined and transferred to the "permanent" shareholders equity account, retained earnings. Its main purpose is to set the revenue and expense account back to zero so that those accounts can be used afresh in the new accounting period. Common stock. One of two types of stock (common and preferred stock) an investor may purchase in a company. Investors who purchase it have voting rights at the companys annual shareholders meeting. Common shareholders are not guaranteed dividends. If a company fails or liquidates, common shareholders are paid after bondholders and preferred shareholders. (See also preferred stock) Owners of common stock. One of two types of stock (common and preferred stock) an investor may purchase in a company. Investors who purchase it have voting rights at the companys annual shareholders meeting. Common shareholders are not guaranteed dividends. If a company fails or liquidates, common shareholders are paid after bondholders and preferred shareholders. (See also preferred stock) Analysis of the performance of a business entity's competitors.
Application of the same accounting method period after period. If a change of accounting method is necessary for a substantial reason, the financial statement must state the reason in the notes.
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Application of the same accounting method period after period. If a change of accounting method is necessary for a substantial reason, the financial statement must state the reason in the notes. Financial statements that bring together all accounts of a parent business entity and its subsidiaries, eliminating intercompany balances to avoid double counting.
The extra time or money to cover for the uncertainty and risk in trying to see into the future. A contingency plan is an alternative for action if things don't go as planned.
Potential obligations of which the occurrence is uncertain, and will be determined by future events. Contingent risk is caused by changes in the exchange rate between the time a price is quoted and the time the sale or purchase occurs. Accounts used to record the reduction in value of a particular asset. Contra assets have a negative value on the balance sheet (e.g. accumulated depreciation). Method to determine the percentage of completion using the ratio of contract value of the completed milestones to the total contract value.
Exclusive right to reproduce and sell a book, musical composition, film, and similar items. Cost of sales. The purchasing or manufacturing cost of the goods or services sold to customers during the reporting period. A monetary measure of the amount of resources spent or used up for a particular purpose. The way in which a business entity's costs are affected by its activities. The variable that is the significant determinant of the costs of an activity. The amount of costs increases when the level of the cost driver increases. Cost management involves planning, monitoring, and controlling significant costs of a business entity. Any item or object to which a separate measurement of costs can be logically and naturally attributed. Examples of cost objects are a product, a service, the operation of a particular department or sales territory, an activity etc. The weighted average cost of debt and the business-specific cost of equity. The cost of capital represents the minimum return expected by providers of equity and debt. See cost of sales. The purchasing or manufacturing cost of the goods or services sold to customers during the reporting period. Method of accounting where no profit is recognized until cash payments by the buyer exceed the seller´s cost of goods sold. The method is used if the collection of the sales price is not assured.
Method to determine the percentage of completion using the ratio of costs incurred to date to the total estimated costs at completion.
Difference between the budgeted cost of the completed tasks (BCWP) and how much it really cost to complete those tasks (ACWP).
Noun: an entry or balance on the right side of an account.
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Verb: to make an entry on the right side of an account.
(see credit) Noun: an entry or balance on the right side of an account. Verb: to make an entry on the right side of an account. An account has a credit balance if the total of the credit amounts (right side) exceeds the debit amounts (left side). Process of checking the financial background of (potential) customers to ensure that only those with good credit histories are granted credit. Credit terms are payment agreements a business entity makes with its suppliers and customers. Individuals or other business entities to whom a business entity owes money. A person's, business entity's or country's ability and intention to pay their debts when they become payable. Series of tasks which determines the earliest possible completion of the project. It is based on the logic order of the tasks and the task duration estimate.
Cash plus assets that are expected to be used or converted to cash within one year or within the normal operating cycle, whichever is longer . Liabilities that are due within one year or within the normal operating cycle, whichever is longer. Current assets divided by current liabilities. Cost variance. Difference between the budgeted cost of the completed tasks (BCWP) and how much it really cost to complete those tasks (ACWP).
How many days inventory is held before it's sold. How long it takes the business entity to collect payments from customers. Noun: An entry or balance on the left side of an account. Verb: To make an entry on the left side of an account. An account has a debit balance if the total of the debit amounts (left side) exceeds the credit amounts (right side). Obligation to pay. (See also trade accounts payable). Money borrowed by a business entity to finance its activities. Financing a business entity with debt rather than shareholders equity. The debt of a business entity divided by its debt plus equity. See reducing balance method. Postponement of recognition of an expense or revenue. See also deferred expenses and deferred revenue.
Expenses paid in one period, but whose value will not be received until a later period or periods.
Cash payments received by the business entity before the associated goods and services have been delivered. Also called deferred revenue. Cash payments received by the business entity before the associated goods and services have been delivered. Decrease in the prices for goods and services in an economy.
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Measurable, tangible, verifiable outcome, result or item that must be produced to complete a project or part of a project. Amount of the acquisition/production cost of an asset minus the residual value to be depreciated over useful economic life of an asset. The acquisition costs of tangible assets such as buildings, machinery, and equipment are allocated to the periods that benefit from these assets. Assets: to allocate the acquisition costs of tangible assets such as buildings, machinery, and equipment, to the periods that benefit from these assets. Foreign exchange: to decrease in value. The allocation of the acquisition costs of tangible assets such as buildings, machinery, and equipment, to the periods that benefit from these assets.(See also amortization for intangible assets). Listing of the depreciation expense that is realized for each period of the useful economic life of an asset. Costs that can be specifically and exclusively identified and measured for a particular cost object. Employees, such as production workers, whose time can be specifically and exclusively identified and measured for a particular cost object. All materials that can be specifically and exclusively identified and measured for a particular cost object. Retailing / trade: reduction in the selling price of merchandise. Financial analysis: to determine the present value The number with which the future value is multiplied to calculate the present value.
The rate, usually the cost of capital, used to discount a future money stream. Brought back to its present value. The payment designated by the Board of Directors to be distributed among the shareholders. Dividends are the income the shareholders earn from the equity they have invested in. Dividend per share divided by share price. Expressed as a percentage. Trade accounts receivable whose collectibility is not certain. Debit. Noun: An entry or balance on the left side of an account. Verb: To make an entry on the left side of an account. The estimated cost of a new product or service with the currently used technology. Concept used in target costing.
A graphical representation of the interrelationships between drivers. Example: EVA driver tree. Estimate at completion. Current prediction of the project cost at the end of the project. Revenues are considered earned when the business entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues.
Project controlling: budget value of all the completed tasks at a specific point in time. Project reporting: method to determine the percentage of completion using the ratio of the earned value to the total budget. See income. Net income divided by the number of issued ordinary shares. EPS shows how much of a business entity's net income is attributable to each issued common share. The percentage increase in earnings per share from one accounting period to another.
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See statement of income. Earnings before interest and taxes. EBIT divided by EBIT-assets. EBIT divided by net sales. Noncurrent assets and operating current assets (net working capital). Net sales divided by EBIT-assets. Earnings before interest, tax, depreciation, and amortization.
EBITDA divided by net interest expense. See useful economic life. The net operating profit after tax of a business entity, project, or investment less a capital charge for the business assets used. The relationship between the outputs and the objectives. The more the outputs reach the objectives, the more effective one is. The ratio of outputs to inputs or the amount of output per unit of input. Efficiency is also called productivity. Efficiency ratios show the business entity's ability to generate profits and cash from sales and assets. Electronic transmission of commercial or administrative transactions from one business entity to another, using an agreed standard to structure the transaction of data. (EDI) The market value of a business entity's equity, plus the market value of its debt less its cash and cash equivalents. Equity reflects the ownership interest of shareholders in a company. Equity is the residual interest in, or remaining claims against, a business entitys assets after deducting liabilities. Equity accounts are balance sheet accounts used to record the owners' investment and the retained earnings of a business entity. Current prediction of the project cost at the end of the project. Current prediction of the efforts to complete the task(s). Estimate to complete. Current prediction of the efforts to complete the task(s). Economic value added. The net operating profit after tax of a business entity, project, or investment less a capital charge for the business assets used. A graphical representation of the underlying components of EVA. The source or cause of changes in assets, liabilities, and equity. Events may be external or internal. Regulations of a country that restrict foreign currency transactions. Price or value of a country's currency expressed in terms of another country's currency. A tool to determine the expected improvements in EVA by investors at different levels of current EVA. Income statement accounts used to record business activities which negatively impact net income over time. Test to determine whether costs should be formally recorded in the accounts and in the financial statements of a business entity. Outflows or other using-up of assets or incurrences of liabilities during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the business entitys ongoing major or central operations.
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Events that trigger most day-to-day journal entries. Explicit transactions are supported by explicit evidence, source documents.
Foreign currency amount which is subject to the foreign exchange risk. Property being taken away from its owner, for example by the state. Financial ratios derived from the external financial statements. Nonrecurring material items which differ significantly from normal business operations. Market value.General: The price at which something can currently be bought or sold in the market place.
General: The price at which something can currently be bought or sold in the market place. First-in-First-out. Method to value inventory. When an item in inventory is sold, its value is based on the cost of the first items purchased or produced. A type of lease whereby the economic benefits and risk of ownership are transferred to the lessee who becomes the beneficial owner. Also called capital lease. The field of accounting that serves mainly external shareholders, such as stockholders, suppliers, banks, and government agencies. Performance of the business entity as indicated by financial metrics. See internal financial ratios, external financial ratios The quantitative relation between figures found in the different financial statements.
Financial accounting records drawn up periodically (monthly, quarterly, yearly) to summarize in concise form information about the financial situation of a business entity. Flow of cash to/from providers of capital like banks and shareholders. See also funding. Products on which all manufacturing operations, including final tests, have been completed and which are ready for sale. A twelve-month period for which a business entity summarizes its financial results. A fiscal year does not necessarily correspond to the calendar year. At many public companys, the fiscal year ends at September 30 and starts at October 1 of the previous calendar year. See noncurrent assets.
Costs that do not change in direct proportion to changes in production volume. See notes.
The forecast shows the projected key lines from the internal financial statements. It is produced on a regular basis, and covers the next quarter and the year end position. A foreign currency option gives its buyer the right, but not the obligation, to buy (call option) or to sell (put option) a fixed amount of foreign currency at a fixed exchange rate ("strike price").
Foreign exchange. Instruments employed in making payments between countries - paper currency, notes, checks, bills of exchange, and electronic notifications of international debits and credits.
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Potential for gains or losses resulting from changes in foreign exchange rates. A forward foreign exchange transaction is an agreement to enter into a foreign exchange deal at a fixed date and exchange rate in the future. Privilege granted by a franchisor to a franchisee to sell a product or service under the name of the franchisor. Inclusion of all manufacturing and administration costs (direct and indirect) in the cost of finished goods inventory. Also applicable to noncurrent assets. Currency of the primary economic environment in which the business entity operates.
Providing funds for spending. See also financing activities. Money resources. See foreign exchange. Foreign exchange risk. Potential for gains or losses resulting from changes in foreign exchange rates. Fiscal year. A twelve-month period for which a business entity summarizes its financial results. A fiscal year does not necessarily correspond to the calendar year. At many public companies, the fiscal year ends at September 30 and starts at October 1 of the previous calendar year. Income statement accounts used to record business activities that are not part of the business entity's ongoing major or central operations. Graphic display of schedule-related information. In the typical Gantt chart, tasks or other project elements are listed down the left side of the chart, dates are shown across the top, and task durations are shown as date-placed horizontal bars. Expenses related to the general administration of the business entity's operations. A compilation of all accounts used to report financial results in the financial statements. After transactions are journalized, they are posted to the general ledger. The hypothesis that a business entity will continue to operate normally and will not be liquidated. The difference between price paid and fair value of the acquired assets minus liabilities.
In project reporting gross margin equals net sales minus cost of sales. Also called gross profit on sales. Net sales minus cost of sales.
Several business entities linked together, where one business entity controls one or more subsidiaries by holding capital stock of the subsidiaries. Verb: take responsibility for payment of a debt or performance of some obligation if the person primarily liable fails to perform. Noun: promise to repair or replace a defective product. Action intended to reduce a risk in whole or in part. Amount originally paid to acquire or produce an asset. The fact that the net book value of noncurrent assets is determined not to be recoverable. Events that are not supported by explicit evidence. Implicit transactions are recorded at the end of the accounting period (monthly, quarterly or yearly) as adjustments. Revenues exceeding expenses. The pre-taxable income derived by subtracting all expenses from revenues. See statement of income.
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A method of calculation that only utilizes incremental figures, this means the change from the current situation in order to make a decision. For example a decrease in costs of EUR 5,000 would be considered instead of the new total amount of costs. A state of financial obligation to suppliers, banks, or other creditors. Costs that can not be specifically and exclusively identified and measured for a particular cost object. Employees, such as inspectors and maintenance crews, whose time can not be specifically and exclusively identified and measured for a particular cost object. All materials that can not be specifically and exclusively identified and measured for a particular cost object. Increase in the prices for goods and services in an economy. An important economic indicator. The rate at which the price level is rising. Method generally employed to defer revenue recognition until cash is received. For types of sales for which payment is made in periodic installments, revenue is recognized in the period of cash collection when there is no reasonable basis for estimating the degree of collectibility. Rights or economic benefits, such as franchises, patents, trademarks, copyrights, and goodwill, that are not physical in nature. Amount borrowers pay lenders for the use of their money. The price (calculated as a percentage of the money loaned) that banks charge borrowers for the use of the bank's money. Financial ratios derived from the internal financial statements. Asset items held for sale in the ordinary course of business or goods that will be used or consumed in the production of goods to be sold. Asset items held for sale in the ordinary course of business or goods that will be used or consumed in the production of goods to be sold. Process of ensuring that adequate (but not excessive) inventory is held to meet production and sales requirements
Flow of cash to/from a business entity from the purchase or sale of plant, property, equipment, and other long-lived assets. General: the use of financial resources for the purpose of generating future income. Balance sheet: asset account which includes long-term financial investments such as investments in and long-term loans to affiliated, associated and related companies. Individuals employed by investment banks or fund managers to provide analysis on the business entity and consequent stock market investment advice on business entities.
Individuals or business entities investing money in another business entity's debt or equity. A source document for a business transaction which indicates the goods, price and payment terms of a sale or purchase. Activity of sending an invoice to a customer. Any of a companys securities, or the act of distributing such securities. A book used to record in a chronological order all accounting transactions as they occur. An entry in the journal, indicating for each transaction how the relevant accounts in the general ledger should be modified. The process of recording a transaction in a journal. Most important measurement used to assess the performance.
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Key performance indicator. Most important measurement used to assess the performance. Method to value inventory. When an item in inventory is sold, its value is based on the cost of the most recent items purchased of produced. Lower of cost or market value. Inventory is valued at cost or market value, which ever is lower. Cost is the historical cost of the inventory. Market value is the current replacement cost, not exceeding the net realizable value. See also net realizable value. Leading refers to the collection of a foreign currency receivable or the settlement of a foreign currency payable before its due date. Contract for the use of a building, a piece of land, or a piece of equipment for a certain period against payment of a fee, which can include an option to buy the leased asset at the end of the period. Working under a lease. One who received from another (the lessor) the right to use a real estate, piece of equipment, or other noncurrent asset by virtue of a lease. One who grants a lease to another (the lessee), thereby transferring to the lessee exclusive temporary right of possession of certain property, subject only to rights expressly retained by the owner. A business entity's financial obligations to another business entity or person and which can be viewed as a claim against the business entity's assets (e.g. loans and trade accounts payable). A line on the internal statement of assets including trade accounts payable, miscellaneous liabilities, and deferred income. Accounts found on the right side of the balance sheet and used to record the liabilities of a business entity. A license grants the right to use patented, copyrighted, or proprietary material in return for royalty payments. Last-in-First-out. Method to value inventory. When an item in inventory is sold, its value is based on the cost of the most recent items purchased or produced. When a company fails, the process of converting all of its assets back into cash and distributing it to those with a claim on it. Assets: the readiness of an asset to be converted back into cash. Financial analysis: the ability to meet debt obligations in the short term. Liquidity ratios show the ability of the business entity to meet short-term liabilities.
Judicial contest through which legal rights are sought to be determined and enforced. Transaction wherein an owner of property (often cash), called the lender, allows another party, the borrower to use the property. The borrower, usually promises to return the property after a specified period with payment for its use, called interest. Currency in which a business entity is reporting for the country in which it is situated. The business entity rents a locked post office box in each principal region. All customers within a region are instructed to send their payments to the post office box. The bank, as an agent for the business entity, empties the box at regular intervals and deposits the checks in the business entitys account. Surplus funds are transferred periodically to one of the business entitys principal banks. The organization and execution of movement of goods and people. Investment made for more than one year. Expenses exceeding revenues, resulting in a decrease of equity. Inventory is valued at cost or market value, which ever is lower. Cost is the historical cost of the inventory. Market value is the current replacement cost, not exceeding the net realizable value. See also net realizable value. Critical reasoning used in decision making under uncertainty where no strict accounting rules apply. General: The price at which something can currently be bought or sold in the market place.
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General: The price at which something can currently be bought or sold in the market place. EVA: The sum of a business entity's share market value (number of shares multiplied with the share price) and its debt. It represents the money it would take to buy the business entity from its equity and debt holders. The market value of a business entity less its business assets. It equals the present value of the expected future EVAs of the business entity.
Securities that can be readily sold via public markets. Expenses directly related to the business entity's efforts to generate sales. Hedging technique that avoids currency exposure by actively using purchases and sales to net FX exposures to zero. Requirement that all expenses incurred in the generation of revenue should be recognized in the same accounting period as the corresponding revenues are recognized. Important, involving a significant amount of money. Concept that states that a financial statement item is material if its omission or misstatement would tend to mislead the reader of the financial statements under consideration. The date when a liability becomes due and payable. This is the date when an action can enforce payment. The joining together of two or more business entities. Significant event such as the completion of a major deliverable or a major review meeting.
Asset account on the balance sheet that includes among other things certain advances to third parties and import deposits. It generally includes assets which cannot be categorized elsewhere on the balance sheet. Liability account on the balance sheet that includes such things as liabilities to affiliated, associated and related companies, and certain liabilities for taxes and social security.
Reduction. Often used in relation to risks. To mitigate risks is to make the risks milder, less intense or severe. Costs that have both variable and fixed cost elements. An order for payment of a specified sum, issued by a bank or post office. Market value added. The market value of a business entity less its business assets. It equals the present value of the expected future EVAs of the business entity. The balance of an account shown on the books net of any contra asset accounts. The net cash position in the statement of cash flows as a result of interactions with providers of capital like banks and shareholders. The net cash position in the statement of cash flows as a result of purchases and sales of noncurrent assets. The net cash position in the statement of cash flows as a result of the day-to-day operations of the business entity. Financial ratio indicating the ability of the business entity to meet its current liabilities from its net cash from operating activities. Financial ratio indicating the ability of the business entity to meet it's investment requirements from its net cash fromoperating activities. Line on the statement of cash flows which is the sum of net cash from operating activities and net cash from investing activities. It shows the amount of cash generated (or used) by the business unit before financing activities are considered.
Total revenues less total expenses and taxes. Net income represents a business entitys profit or loss.
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Line on the statement of income which summarizes various accounts including income from investments, and gains and losses on the sale of investments. Net interest income includes interest income on long-term loans to affiliated companies and to third parties, interest income and dividends on marketable securities, interest in companies not held for investment purposes, minus interest and interest-related expenses. EBIT and finance adjustments minus tax. The present value of future money streams minus the required investment at time period 0, which is today. See also present value. The estimated selling price in the ordinary course of business less reasonable predictable costs of completion and disposal. The estimated selling price in the ordinary course of business less reasonable predictable costs of completion and disposal (NRV) less a normal profit margin. Sales less discounts granted to customers (for example for cash payment or quantity), allowances for doubtful accounts and returns. General: Excess of total current assets over total current liabilities. excess of total current assets over other liabilities. Referred to as operating current assets. Taking the net foreign exchange amount outstanding at a maturity date and thinking of this as the amount exposed to foreign exchange risk.
Assets that are held for an extended time (beyond the current year or operating cycle), such as land, buildings, equipment, natural resources, and patents. Liabilities that are due beyond the current year or operating cycle. Not reasonably expected to be repeated in the foreseeable future. Costs that can be eliminated from operations without affecting the value of the product or service. Nonvalue adding costs for a manufacturing business entity include storage costs, obsolete or scrap material, and rework. Net operating profit after tax. EBIT and finance adjustments minus tax. A method to disclose additional information and accounting principles used in financial statements. Net realizable value. The estimated selling price in the ordinary course of business less reasonable predictable costs of completion and disposal. Accounting records only contain transactions that have been complete and that have a quantifiable monetary value. There must also be reasonable and verifiable evidence to support the transaction. Term describing a purchase or sale made at one point in time, for which payment is due at a later point in time. Includes all transactions that are not investing and financing activities. Operating activities include delivering or producing goods for sales and providing service. The flow of cash to / from a business from daily operations, such as the purchase of raw materials and sale of products or services. a term for excess of total current assets over liabilities (excluding financial liabilities), also called net working capital.
The time period during which cash is converted to finished goods and services, the sale is recorded, and cash is collected from the customer.
Type of lease whereby the lessor remains the beneficial owner of the leased assets, which are capitalized as part of property, plant and equipment and depreciated as scheduled.
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Rate of return offered by other investment opportunities with equivalent risk. Process that encompasses the entire process of providing the customer with goods/services and collecting the cash for the goods/services provided. Other accrued liabilities is a liability account that includes a number of accrued liabilities such as accruals for wages and salaries, tax accruals, accruals for warranties, and accruals for anticipated losses from guaranties and commitments. Other financial gains include gains and losses resulting from the sale of noncurrent and current marketable securities and real estate financing companies as well as foreign exchange gains and losses resulting from financing activities. Expenses not related to the central operations of the business entity.
Income not related to the central operations of a business. Expenses not directly associated with a particular item or service sold. For example, electricity and insurance are overhead expenses. Exclusive right of possessing, enjoying, and disposing of a thing. The total investment in a business by its owners, including the initial investment and all subsequent investments. Paid-in capital is recorded on the balance sheet in two accounts: capital stock and additional paid-in capital. The nominal currency amount printed on a stock certificate. Business entity that owns or controls subsidiaries through the ownership of capital stock. The right granted to investors or their successors in title to commercially use an invention for a limited period of time. The conditions for customers on noncash sales Payment or revenue reduction for violating the terms of a contract. Pension plans and similar commitments is a liability account that includes such things as pension accruals and accruals for pension related commitments, for example commitments for post-retirement life and health insurance. Method used to measure progress on projects to determine revenue recognition.
Standards of measurement used to evaluate and predict an organization's progress toward its goals. See business driver scorecard.
The periodic method is an approach in which cost of sales is calculated at the end of an accounting period when a physical inventory is taken. The perpetual method is an approach in which a business tracks its inventory on an ongoing basis. All additions to inventory are recorded at the time they are received and deducted at the time they are sold. A business plan details the business entity's 3-5 year strategy. It shows the projected internal financial statements. Noncurrent tangible assets excluding property. See property, plant and equipment.
Deposit of personal property as a security for a debt. Percentage of completion. Method used to measure progress on projects to determine revenue recognition. Probability of losing or not gaining value because of actions by governments and regulating bodies.
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The process of transferring debit and credit amounts from a journal to the appropriate general ledger accounts. Property, plant and equipment. Assets of a durable nature used in the regular operations of the business. A class of stock with a claim on the companys earnings before payment may be made on common stock and usually entitled to priority over common stockholders if the company fails or liquidates. Preferred stock also is entitled to dividends at a specified rate when declared by the companys board of directors and before payment of a dividend on the common stock. Preferred stock normally does not include voting rights. (See also common stock) Amounts that are paid prior to the period they benefit.
The value today of a future cash inflow or outflow. Share price divided by earnings per share. Buyers' responsiveness or sensitivity to changes in prices. If buyers are very sensitive to price changes, their demand is elastic. If buyers are not sensitive to prices, their demand is inelastic.
Gradual decline in price. Share price divided by net cash from operating activities per share. Likely to occur. A series of activities that delivers a product or service to an internal or external client. Determines what to buy and when. See income. Gross profit on sales (net sales minus cost of sales) divided by net sales. Measure of income, expressing profit as a percentage of sales, total costs, total assets, or equity. Profitability ratios show the business entity's ability to generate profits from sales and assets. Temporary effort undertaken to create a unique product, service or solution. A project is usually divided into several project phases to provide better management control.
Application of knowledge, skills, tools and techniques to project activities in order to meet or exceed stakeholder needs and expectations. A written promise to repay an amount borrowed plus interest by a specified date. Assets of a durable nature used in the regular operations of the business.
Amount a business entity pays for a good or service or amount charged by a seller to a customer for goods or services. Quarter. In accounting: three months (one fourth of fiscal year). At many public companies, the fiscal year ends at September 30 and starts at October 1 of the previous calendar year. Consequently, the first quarter of a fiscal year includes October, November and December of the previous calendar year. The last quarter of a fiscal year includes July, August and September. In accounting: three months (one fourth of fiscal year). At many public companies, the fiscal year ends at September 30 and starts at October 1 of the previous calendar year. Consequently, the first quarter of a fiscal year includes October, November and December of the previous calendar year. The last quarter of a fiscal year includes July, August and September. Statement of the price of an item.
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Planned searches and investigations aimed at the discovery of new knowledge (base R&D) and the translation of this knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process (applied R&D). In stocks and bonds, the relative amount of money returned to investors on their investments. Also known as yield. Business entity, such as Moody's Investors Service, Standard & Poor's Corporation, specialized in the evaluation of securities investment and credit risk. Method of analysis which utilizes the relationship of figures found in financial statements to determine values and evaluate risks and compare such ratios to those of prior periods and other companies to reveal trends and identify deviations. 1. Any product used as a component in the manufacturing process of finished goods. For example, wool is the raw material for woolen sweaters. 2. Raw materials and supplies are unprocessed materials that are transformed by the manufacturing process into a finished product. Pre-assembled components are also considered raw materials and supplies. Revenue is realizable when related assets received or held are readily convertible to a known amount of cash or claims to cash. Assets are readily convertible when a business entity can sell them in the market at determinable prices without significant additional cost.
Getting paid for rendered services and products. A line in the internal statement of assets including trade accounts receivable, prepaid expenses and miscellaneous assets. A period of negative or very low economic growth and high unemployment. To formally record an item in the accounts and financial statement of a business entity. Which can be got back. Depreciation method that calculates the depreciation on the (diminishing) net book value of the previous period. This results in a larger depreciation expense in the early years and smaller amounts in subsequent years.
Funneling of profits back into a company to enhance its operations. An individual shareholder can also reinvest by designating that dividends paid on shares will be used to purchase additional shares. A company is referred to as a related company if less than 20% ownership interests in its capital stock are held by a company or its subsidiaries and where a company or its subsidiaries have no significant influence over the operating and financial policies of such company. Letter demanding payment for due debt. Return of profits or capital to country of origin. Currency in which a business entity reports its financial statements. Position, character, distinction, or renown someone or something enjoys in society. Planned searches and investigations aimed at the discovery of new knowledge (base R&D) and the translation of this knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process (applied R&D). Expenses related to planned searches and investigations aimed at the discovery of new knowledge and the translation of this knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.
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Reserves are established in the current period to reflect an estimated impact on earnings which will occur in the future. They can be either probable liabilities or probable reductions in the value of assets.
An account that is established to recognize anticipated future reductions in the market value of inventory. Residual value is the amount expected to be received when plant and equipment is sold or scrapped at the end of its useful economic life. An organizational unit that is headed by a responsible manager who has to obtain the optimum relationship between inputs and outputs of the center. This accounting period's retained earnings are the change in equity that has resulted from a profit or loss from business operations. This accounting period's retained earnings are equal to net income less dividends. Retained earnings accumulate from period to period on the balance sheet.
Assets: Removal of a noncurrent asset from operative service. Human resources: leaving active employment permanently. Investing: profit or income from money invested. Retailing/trade: exchange of previously sold merchandise for refund or credit against future sales. Net income divided by shareholders' equity. Income statement accounts used to record business activities which positively impact net income over time. Test for determining whether revenues should be formally recorded in the accounts and the financial statements of a business entity of a given period. To be recognized, revenues must be earned and realized. Contracts where the seller receives payment or part of the payment dependent on the sales of the customer. Inflows or other enhancements of assets of a business entity during a period from delivering or producing goods, rendering services, or carrying out other activities that constitute the business entitys ongoing major or central operations. The probability that events, acts or omissions will obstruct a business entity in the achievement of its objectives or the successful implementation of its strategies. Process to minimize the adverse effect of a possible financial loss. Risk monitoring is the continuous appraisal of risks within the business entity. Risk reporting is the communication of risks throughout the business entity. The difference between the best and worst case in an investment decision. The higher the risk spread, the more risk an investment entails. The return on a security that has no default risk, such as a government security. Rental paid to the original owner of property, based on a percentage of profit or production. Charges to customers for the goods and services provided during the reporting period. On statement of income: revenues received in exchange for goods and services recorded for a given accounting period, either on a cash basis (as received) or on an accrual basis (as earned). Planned dates for performing tasks and the planned dates for meeting milestones.
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Difference between planned to be completed (scheduled) and really completed (earned) tasks. That is, the difference between the budgeted cost of the completed tasks (BCWP) and the budgeted cost of the tasks that should have been completed at a specific point in time (BCWS).
Boundaries and definition of what should be delivered and what should not be delivered. Sum of the deliverables to be provided. The proportion of raw materials that are wasted during the production process. It is a measure of efficiency in the production process. Paper instruments, such as bonds or stock certificates, that give rights to the entity that owns them. The right is incorporated in the title of the instrument. A watch-dog agency created by the U.S. Congress to monitor the securities industry and enforce punishments of those that violate accounting principles.
By recalculations for a change in certain variables, a sensitivity analysis considers various possible outcomes on a performance indicator to find the most important drivers which have to be controlled with the highest priority.
Ownership part in a business entity. The value of a business entity's equity in the marketplace. It corresponds to the current share price multiplied by the number of shares outstanding. The value of a business entity's share on the stock exchange. A single, centralized organization that provides services for several business entities. Individuals or business entities who own the business entity's shares. The bookvalue of all the stock owned by the shareholders of a particular company. Area of a business location where production takes place, as distinguished from office or warehouse areas. A temporary investment in marketable securities of otherwise idle cash.
Set of programs that tell a computer what to do. By contrast, the hardware is the physical machines that make up a computer system. The ability to meet debt obligations in the long term (long-term liquidity). Solvency ratios show the long-term ability of the business entity to continue its operations on a going concern basis. An original proof of a business transaction, such as a check or invoice, that provides the details of the transaction. The current price. Usually used with reference to foreign exchange rates. All parties with an interest in a business entity, such as shareholders, employees, customers, and the government. Also used for parties with an interest in a project. The statement of assets records the financial position of the business entity at a point in time. It consists of assets and relevant liabilities from an internal perspective. A financial statement which summarizes the effects on cash and cash equivalents of the operating, investing, and financing activities of a business entity for a specific period. A financial statement that presents the results of the activities of a business entity for a period of time. Also referred to as the income statement or statement of earnings. In project controlling, the state of a task, for example in progress or completed.
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Step costs are costs that change at distinct intervals of activity. In other words, step costs have a fixed rate over a certain range of activity, but change to a new fixed rate when activity increases into the next range. 1. Asset items held for sale in the ordinary course of business or goods that will be used or consumed in the production of goods to be sold. 2. See share A document transferring shares of ownership of a business entity. Stock certificates are issued as formal evidence of ownership shares. An organized marketplace for securities. Notation on a stock exchange. List of shares that can be bought or sold on a stock exchange. Situation where inventory held is not sufficient to meet production or sales requirements for one or more items. Depreciation/amortization method that spreads the depreciable amount evenly over the useful economic life on an asset. Strategic goals define how a business entity plans to achieve sustained growth, continuously improve its competitive position in the market, and provide quality customer service, products, and shareholder value over time. In effect, these goals are an organization's blueprint for long term business success. Business entity that is owned by another business entity. Items such as machine oils, nails, cleaning materials, and the like that are usually of minor value and used in production but are not the primary materials being processed. Schedule variance. Difference between planned to be completed (scheduled) and really completed (earned) tasks. That is, the difference between the budgeted cost of the completed tasks (BCWP) and the budgeted cost of the tasks that should have been completed at a specific point in time (BCWS). Visual representation of a general ledger account in the form of the letter T. Physical items that can be seen and touched, such as land, natural resources, buildings, and equipment. Maximum product cost determined in target costing by subtracting the target profit from the target price of the product. Cost management method that determines a maximum product cost based on considerations of market demand and profitability goals. Element of work performed during the course of a project with an expected duration, an expected cost, and expected resource requirements to produce a clear deliverable.
Adjusted profit of the business entity liable to tax. Moneys owed to a governing authority by a business. In the case of software development: stage reached when all the necessary planning, designing, coding, and testing activities have been completed Someone other than the parties directly involved in the action or transaction. Measure of the elapsed time between the placement of an order and the reception of the final product by a customer. Also referred to as cycle time. A basic principle of finance which states that a Euro today is worth more than a Euro tomorrow, because the Euro today can be invested to start earning interest immediately. Amounts owed by a business entity for purchases it has made but not yet paid for and for which payment is due at a future date. Amounts owed to a business entity by customers as a result of delivering goods or services and extending credit in the ordinary course of business. Distinctive identification of a manufactured product or of a service taking the form of a name, a sign, a slogan, a logo, or an emblem. Any event that affects a business entity's financial position and is reflected in the business entity's financial statements. Transaction risk is caused by possible changes in the exchange rate between the time a transaction is committed and the time a transaction is settled. Translation risk occurs when business entity's financial statements are translated into the reporting currency.
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Debt obligations of the U.S. government. Treasuries are among the safest investments, since they are secured by the full faith and credit of the government. A list of all accounts in the general ledger with their summary balances at a given time. See sales. Payments or future cash flows which are not stated at their present value, that is, which have not been discounted to find their value today. Income received but not yet earned such as rent received in advance or other advances from customers. Advances received from customers for goods and services to be delivered in a future reporting period. Method to determine the percentage of completion using the ratio of products produced or delivered to date to the total number of products to be delivered or produced.
Time in which a machine is actually operational. This is the opposite of downtime, when the machine is no longer operational, usually because of the need for repairs or maintenance. An acronym for United States Generally Accepted Accounting Principles, which dictate the accounting standards by which all public and private businesses in the United States must abide. Shorter of the physical life of the asset before it wears out or the economic life of the asset before it becomes obsolete. Shorter of the physical life of the asset before it wears out or the economic life of the asset before it becomes obsolete. Estimation of worth or price. The collection of activities that are performed to design, produce, market, deliver, and support a product or service. The value chain includes primary activities (for example, operations, marketing and sales) and support activities (for example, human resource management, procurement).
Costs that cannot be eliminated from operations without affecting the value of the product or service. Examples of value-adding costs in a manufacturing business entity are raw materials, equipment maintenance, and direct labor. A management system wherein the ability of a business entity to create value for its shareholders becomes the focal point of management decisions. Costs that change in direct proportion to changes in production volume. The process of comparing financial results against previous period results, expected results, and the market environment (or competitors' results).
Tending to rapid and extreme fluctuations. For example, foreign exchange rates can be volatile. See variable costs. Weighted average. Method to value inventory. When an item in inventory is sold, its value is based on the average cost of all similar goods available during the period. Work breakdown structure. Deliverable-focused structure for planning and controlling. The WBS identifies the deliverables that are to be completed. Method to value inventory. When an item in inventory is sold, its value is based on the average cost of all similar goods available during the period. Deliverable-focused structure for planning and controlling. The WBS identifies the deliverables that are to be completed. Work in process includes products that are partially complete.
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see net working capital Reduction in an asset value on the financial statements, often following a drop in market price. An action to remove an amount from a business entity's assets or financial resources. Accumulation of accounts from the start of the fiscal year to the latest available period. Year to date. Accumulation of accounts from the start of the fiscal year to the latest available period.
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Deutsche Definition ---> Search for a word by using Strg-F: Verbindlichkeiten aus Lieferungen und Leistungen. Forderungen aus Lieferungen und Leistungen.
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Der absolute (nicht prozentuale) Unterschied zwischen zwei Gren. Konto; hier spiegeln sich Bestand bzw. Vernderungen von Vermgen und Schulden, sowie Aufwendungen und Ertrgen wider. Saldo; der Unterschied zwischen Aktiv- und Passivseite eines Kontos zu einem bestimmten Zeitpunkt. Die Wahl jener Bewertungsmethoden bei deren Anwendung Gewinn und Vermgensgegenstnde nicht unverhltnismig hoch und finanzielle Verpflichtungen nicht unverhltnismig niedrig dargestellt werden. Buchungskreislauf; ein mehrstufiger Proze, die finanziellen Auswirkungen geschftlicher Transaktionen, die whrend eines Abrechnungszeitraums auftreten, zu organisieren und darzustellen. Der Zeitraum (Jahr, Quartal oder Monat) fr den die externe Berichtserstattung des Unternehmens erfolgt. Verbindlichkeiten aus Lieferungen und Leistungen. Forderungen aus Lieferungen und Leistungen. Aufwendungen einer laufenden Periode, soweit diese whrend dieses Zeitraumes wirtschaftlich verursacht wurden, jedoch noch keine Auszahlung stattgefunden hat. Methode der Rechnungslegung, wobei Aufwendungen und Ertrge der Periode der wirtschaftlichen Verursachung zugeordnet werden, selbst wenn noch kein Zu- oder Abflu flssiger Mittel (Ein/Auszahlung) erfolgt ist. Verpflichtungen, die wirtschaftlich der laufenden Periode zuzurechnen sind, der Eintritt erfolgt jedoch erst zu einem spteren Zeitpunkt. Die Verpflichtung ist hinsichtlich Hhe und Zeitpunkt ungewi. Bilanzposition fr Ertrge, deren wirtschaftliche Verursachung der laufenden Periode zuzuordnen ist, der Zugang flssiger Mittel jedoch zu einem spteren Zeitpunkt erfolgt. Kumulierte Abschreibungen auf immaterielle Vermgensgegenstnde; werden auf einem Wertberichtigungskonto erfat und offen von Vermgensgegenstnden abgesetzt. Kumulierte Abschreibungen auf materielle Vermgensgegenstnde; werden auf einem Wertberichtigungskonto erfat und offen von Vermgensgegenstnden abgesetzt. Akquisition; Kauf von Unternehmen bzw. Beteiligungen an Unternehmen, mit dem Ziel, die Kontrolle ber dieses Unternehmen zu erlangen. Tatschliche Kosten aller bereits beendeten Aufgaben eines Projekts. Istkosten; Tatschlich angefallene Kosten bezogen auf den Projektstand. Istkosten; Tatschlich angefallene Kosten bezogen auf den Projektstand. Kapitalrcklage; bei Ausgabe von Aktien ber dem Nominalwert wird der berschu im Posten "additional paid-in capital" verbucht.
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Berichtigungsbuchungen vor der endgltigen Fertigstellung des Jahresabschlusses. Sie dienen der Fehlerkorrektur und v.a. der Bildung von Posten der Rechnungsabgrenzung. Vorschsse, Anzahlungen. Tochtergesellschaft, bei der die die Firma direkt oder indirekt die Mehrheit der Stimmrechte hat. Forderungen, deren Zahlungseingang berfllig ist. bersicht ber den Forderungsbestand, strukturiert nach dem Alter der Forderungen. Zuordnung von Kosten auf bestimmte Abteilungen, Produkte, Dienstleistungen, Kunden oder einen bestimmten Zeitraum. Zielkosten Wertberichtigung; Konto auf dem wahrscheinliche und abschtzbare Wertverluste von Vermgensgegstnden dargestellt werden. Wertberichtigungen auf Forderungen; Wertberichtigungskonto, auf dem zweifelhafte Forderungen erfat werden, d. h. Forderungen, bei denen nicht oder nur teilweise mit Zahlungseingang zu rechnen ist. Abschreibung von immateriellen Vermgensgegenstnden, d. h. Verteilung der Anschaffungskosten dieser Vermgensgegenstnde auf die Perioden der zuknftigen wirtschaftlichen Nutzung (siehe auch depreciation). Geschftsbericht; beinhaltet u. a. die Bilanz, Gewinn- und Verlustrechnung, Kapitalflurechnung sowie den Anhang und den Lagebericht. Phase eines Softwareprojektes nach der Vorbereitungsphase und vor der Einfhrungsphase. Sie umfat Softwarekonfiguration, Kodierung und Tests. Angewandte Forschung.
Wertzuwachs, Werterhhung. Zahlungsrckstnde Konten auf der Aktivseite der Bilanz, auf denen die Vermgensgegenstnde erfat sind. Das Management der Vermgensstruktur eines Unternehmens mit der Zielsetzung des mglichst effizienten Einsatzes dieses Vermgens in der Geschftsttigkeit. Vermgensgegenstnde oder Rechte eines Unternehmens, die zur Generierung von Ertrgen und Mittelzuflssen beitragen. Assoziiertes Unternehmen; ein Unternehmen gilt als assoziiertes Unternehmen, wenn mindestens 20% aber nicht mehr als 50% der Anteile von der der Firma oder von einer ihrer Tochtergesellschaften gehalten werden, und dadurch die Mglichkeit besteht, mageblichen Einflu auf die Fhrung ihrer Geschfte auszuben. Vorgehensweise des Wirtschaftsprfers bei der Prfung des Jahresabschlusses eines Unternehmens. Wirtschaftsprfer; fhrt eine unabhngige Prfung des Jahresabschlusses durch, um die Einhaltung allgemeingltiger Rechnungslegungsprinzipien zu gewhrleisten. Prfungsbericht; Er stellt die Stellungnahme des Wirtschaftsprfers bezglich der Rechnungslegung und des Jahresabschlusses eines Unternehmens dar. Durchschnittliche Dauer bis zur Bezahlung der Verbindlichkeit gegenber einem Lieferanten. Saldo; die Differenz zwischen der Summe der Aktivseite und der Summe der Passivseite eines Kontos zu einem bestimmten Zeitpunkt.
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Bilanz; Bestandteil des Jahresabschlusses eines Unternehmens.
Siehe business driver scorecard. Der auf Bankkonten verfgbare Bestand an Zahlungsmitteln. Der einem Projekt bzw. einer bestimmten Aufgabe zugrundeliegende Plan. Budget fr die Fertigstellung einer Aufgabe oder eines Projekts. Wert der durchgefhrten Aufgaben auf der Basis der geplanten bzw. budgetierten Kosten. Die geplanten Kosten fr Aufgaben, die planmig zu einem bestimmten Zeitpunkt fertiggestellt sein sollen. Vergleichswert anhand dessen Benchmarking durchgefhrt wird (siehe auch Benchmarking). Der Vergleichsvorgang zwischen den Produkten, Dienstleistungen, Aktivitten oder Finanzkennzahlen eines Unternehmens mit denen der jeweiligen Branchenbesten (intern oder extern). Mazahl fr das branchenspezifische Risiko einer Aktie definiert als der Quotient aus der Volatilitt der Aktie und der Volatilitt des geeigneten Marktindexes. Der Betafaktor quantifiziert das Risiko, eine bestimmte Aktie gegenber einem den Gesamtmarkt reprsentierenden Portfolio zu halten. Schuldverschreibung, Obligation, Anleihe; beinhaltet die Abmachung, Zinsen auf den geliehenen Betrag zu einem genau festgelegten jhrlichen Satz zu bezahlen, und dessen Rckzahlung zu einem bestimmten Flligkeitsdatum. Buchwert; Saldo eines oder mehrerer Konten des Hauptbuches. Budget; der kurzfristige Finanzplan eines Unternehmens.
Budget fr die Fertigstellung einer Aufgabe oder eines Projekts. Wert der durchgefhrten Aufgaben auf der Basis der geplanten bzw. budgetierten Kosten. Die geplanten Kosten fr Aufgaben, die planmig zu einem bestimmten Zeitpunkt fertiggestellt sein sollen. Geschftsvermgen; Alle nutzengenerierenden Vermgensgegenstnde, die ein Unternehmen zur Ausbung ihrer Geschftsttigkeit einsetzt. Steuerungs- und Kontrollinstrument fr das Management, um Ziele zu definieren und die Leistung des Unternehmens aus vier unterschiedlichen Perspektiven zu beurteilen: Kunden, Finanzen, Mitarbeiter und Prozesse. Wesentliche Variablen, die die Leistung eines Unternehmens beeinflussen. Eine Organisationseinheit, die als eigene wirtschaftliche Einheit besteht und agiert. Die Welt, innerhalb der ein Unternehmen agiert; umfat z.B. Arbeitsmrkte, Kapitalmrkte, Produktmrkte, sowie rechtliche Rahmenbedingungen. Der business plan stellt eine Zusammenfassung aller Teilplne eines Unternehmens dar; z.B. Umsatzplan, Absatzplan, Arbeitsplan, etc. (wird oft aufgestellt, um Kredite fr Unternehmensgrndungen zu erhalten). Proze; eine Aneinanderreihung von Aktivitten. Die Geschftsstrategie beeinhaltet die Wahl des Marktes und der Kundensegmente, die ein Unternehmen zu bearbeiten beabsichtigt, sowie die Identifizierung von kritischen Prozessen und Potentialen, die fr die Kundenzufriedenheit in diesen Mrkten verantwortlich sind.
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Unternehmens-/Geschftsbereich. Der Barwert der zuknftigen Geschftswertbeitrge (GWB) eines Unternehmens, einer Investition bzw. eines Projekts. Gesellschaftsstatuten
Kalenderjahr (kann vom Geschftsjahr abweichen). Die Kapitalkosten der business assets auf der Basis eines marktgerechten Kapitalkostensatzes. Die durch die Anteilseigner (Aktionre) bereitgestellten Mittel zzgl. der langfristigen Verbindlichkeiten eines Unternehmens. Anschaffung von Anlagevermgen; Investitionen in Gegenstnde des Anlagevermgens. Finanzierungsleasing; der Leasingnehmer bilanziert den Leasinggegenstand. Grundkapital Aktivieren Bargeld und Bankguthaben; flssige Mittel. Beim cash basis accounting werden ausschlielich Geschftsvorflle betrachtet, die Auswirkungen auf den CashBestand des Unternehmens haben. Bargeldhnliche Zahlungsmittel (z.B. Schecks). Zu- bzw. Abflu flssiger Mittel bzw. von cash. Kapitalflurechnung; Darstellung der Mittelzu- und -abflsse aus laufender Geschftsttigkeit sowie Investitions- und Finanzierungsttigkeit. Bestand an flssigen Mitteln zu einem bestimmten Zeitpunkt. Kontenplan Anspruch, Forderung. Kundenstamm eines Unternehmens. Vornahme der Abschlubuchungen zur Erstellung von Bilanz sowie Gewinn- und Verlustrechnung. Abschlubuchungen zur Vorbereitung des Jahresabschlusses. Abschlu der Erfolgskonten (Aufwand und Ertrag) zum Jahresende auf das Konto "retained earnings".
Stammaktien; beinhalten Stimmrechte in der Hauptversammlung; Dividendenausschttung ist nicht garantiert (siehe auch preferred stock).
Stammaktionre; Eigentmer von Stammaktien. Stammaktien; beinhalten Stimmrechte in der Hauptversammlung; Dividendenausschttung ist nicht garantiert (siehe auch preferred stock).
Konkurrenzanalyse; Analyse bzw. Untersuchung der Konkurrenten eines Unternehmens nach unterschiedlichen Gesichtspunkten. Grundsatz der Stetigkeit bzw. der Kontinuitt; Rechnungslegungsmethoden sollen im Zeitablauf aus Grnden der Vergleichbarkeit keinen bzw. nur geringfgigen nderungen
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Grundsatz der Stetigkeit bzw. der Kontinuitt; Rechnungslegungsmethoden sollen im Zeitablauf aus Grnden der Vergleichbarkeit keinen bzw. nur geringfgigen nderungen nderungen der Methoden hat eine Erklrung im Anhang zu erfolgen. Konzernabschlu; das gesamte Unternehmen wird als wirtschaftliche Einheit betrachtet. U. a. werden geschftliche Beziehungen zwischen Mutter- und Tochterunternehmen eliminiert. Der zustzliche Aufwand, den die Absicherung gegen zuknftige Ungewiheiten und Risiken verursacht. Der sogenannte "contingency plan" stellt fr den Fall des Risikoeintritts Handlungsalternativen bereit. Mgliche zuknftige Verpflichtungen eines Unternehmens, deren Eintritt unsicher ist und die von zuknftigen Ereignissen abhngen. Mgliches Auftreten von Devisenkursschwankungen zwischen den Zeitpunkten der Kursfeststellung und des An- bzw. Verkaufvorgangs. Gegenkonten der asset Konten. Die Wertminderung von assets wird hier indirekt auf der Passivseite der Bilanz als Wertberichtigung erfat. Methode, den prozentualen Grad der Fertigstellung im Rahmen der "percentage of completion" zu bestimmen. Der Vertragswert der bereits erreichten Meilensteine bzw. Vertragsabschnitte wird ins Verhltnis zum Gesamtwert des Vertrages gesetzt. Urheberrecht Umsatzkosten; Anschaffungs- bzw. Herstellungskosten verkaufter Gter bzw. Dienstleistungen. Kosten Die Art, wie sich die Aktivitten des Unternehmens auf die Kosten auswirken. Kosteneinflufaktor; eine Variable, die einen signifikanten Einflu auf die Kosten einer Aktivitt hat. Die Kosten steigen bei hherem Einsatz dieser Variable. Kostenmanagement; beinhaltet die Planung, berwachung und Kontrolle der Kosten eines Unternehmens. Kostentrger; Gter bzw. Dienstleistungen, denen Kosten letztendlich zugeordnet werden und die diese ber die Verkaufserlse tragen mssen. Kapitalkosten; sie reprsentieren die von den Eigen- und Fremdkapitalgebern erwarteten Mindestverzinsung ihres eingesetzten Kapitals. Umsatzkosten; Anschaffungs- bzw. Herstellungskosten verkaufter Gter bzw. Dienstleistungen. Umsatzkosten; Anschaffungs- bzw. Herstellungskosten verkaufter Gter bzw. Dienstleistungen. Bei der cost recovery method wird Gewinn nur dann ausgewiesen, wenn die Zahlungen der Kunden die Umsatzkosten des Unternehmens bersteigen. Die Anwendung dieser Methode erfolgt bei hoher Ungewiheit bezglich des Zahlungseinganges. Eine Methode zur Bestimmung der percentage of completion. Die derzeitigen angefallenen Kosten werden in Relation zu den voraussichtlichen Kosten der gesamten Fertigstellung gesetzt. Der Unterschied zwischen den ursprnglich geplanten Kosten der vollendeten Aufgaben (budgeted cost of the completed tasks) und den tatschlichen Kosten dieser Aufgaben (actual cost of work performed). 1. Betrag oder Saldo auf der Passivseite eines Kontos (rechte Seite).
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2. Habenbuchung; Buchung auf der rechten Seite jedes Kontos.
1. Betrag oder Saldo auf der Passivseite eines Kontos (rechte Seite). 2. Habenbuchung; Buchung auf der rechten Seite jedes Kontos. Habensaldo; die Habenseite ist grer als die Sollseite eines Kontos. Bonittsprfung Zahlungsbedingungen Glubiger Kreditwrdigkeit Kritischer Weg; Aneinanderreihung von Aktivitten, die zur frhestmglichen Fertigstellung eines Projekts fhren. Basiert auf der logische Reihenfolge der Aufgaben und ihrer geschtzten Dauer. Vermgensgegenstnde, die nur kurzfristig im Unternehmen verbleiben. Finanzielle Verpflichtungen gegenber Dritten, die kurzfristig bedient werden mssen. Kennzahl: Quotient aus current assets und current liabilities. Der Unterschied zwischen den ursprnglich geplanten Kosten der vollendeten Aufgaben (budgeted cost of the completed tasks) und den tatschlichen Kosten dieser Aufgaben (actual cost of work performed). Durchschnittliche Lagerdauer von Vorrten (in Tagen) bis zur Veruerung. Durchschnittliche Zahlungsdauer (in Tagen) der Kunden eines Unternehmens. 1. Betrag oder Saldo auf der Sollseite eines Kontos (linke Seite) 2. Sollbuchung; Buchung auf der linken Seite jedes Kontos. Sollsaldo; die Sollseite ist hher als die Habenseite eines Kontos. 1. Zahlungsverpflichtung, Schuld. 2. Fremdkapital (zinstragendes). Finanzierung durch Fremdkapital. Kennzahl: Quotient aus Fremdkapital und Gesamtkapital. Degressive Abschreibung. Verlagerung von Aufwendungen und Ertrgen in knftige Perioden. Eine Ein- bzw. Auszahlung ist in der laufenden Periode erfolgt, die wirtschaftliche Verursachung, also der Ertrag bzw. Aufwand ist einer knftigen Periode zuzuordnen (siehe auch deferred expenses und deferred revenue). Aktive Rechnungsabgrenzung; Auszahlungen in der laufenden Periode, deren wirtschaftliche Verursachung (Aufwand) einer spteren Periode zuzuordnen ist (auch: prepaid expenses). Passive Rechnungsabgrenzung; Mittelzuflsse in der laufenden Periode, deren wirtschaftliche Verursachung (Ertrag) einer spteren Periode zuzuordnen ist. Passive Rechnungsabgrenzung; Mittelzuflsse in der laufenden Periode, deren wirtschaftliche Verursachung (Ertrag) einer spteren Periode zuzuordnen ist. Deflation; Preisrckgang bzw. Preisverfall.
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Lieferungs- bzw. Leistungseinheit; mebares, materielles, berprfbares Ergebnis oder Gegenstand, der produziert werden mu, um ein Projekt oder Teilprojekt abzuschlieen. Abschreibungsbetrag; der zulssige, abschreibbare Betrag. Abschreibungsfhige materielle Vermgensgegenstnde 1. Vorgang der Abschreibung; die Anschaffungs- bzw. Herstellungskosten materieller Vermgensgegenstnde werden auf die Perioden der voraussichtlichen Nutzung verteilt. 2. Abwertung; bezieht sich auf den Wechselkurs von Whrungen. Abschreibung materieller Vermgensgegenstnde (siehe auch amortization for intangible assets). Abschreibungsplan; Auflistung der Abschreibungen, die in jeder Periode der wirtschaftlichen Nutzungsdauer eines Vermgensgegenstandes erfolgen. Einzelkosten; werden durch einen Kostentrger unmittelbar verursacht und knnen diesem direkt zugeordnet werden. Fertigungslhne, die einem Kostentrger (z.B. einem Produkt) direkt zugeordnet werden knnen. Fertigungsmaterial, das einem Kostentrger (z.B. einem Produkt) direkt zugeordnet werden kann. 1. Skonto, Diskount 2. Abzinsen Abzinsungsfaktor; Zahl, mit der ein zuknftiger Zahlungsstrom multipliziert wird um dessen Barwert zu ermitteln. Diskontrate; der Zinssatz, der zur Abzinsung zuknftiger Zahlungsstrme herangezogen wird. Abgezinst Dividende
Dividendenrendite; Quotient aus der Dividende pro Aktie und Aktienkurs. Zweifelhafte Forderungen. 1. Betrag oder Saldo auf der Sollseite eines Kontos (linke Seite) 2. Sollbuchung; Buchung auf der linken Seite jedes Kontos. Die geschtzten Kosten eines neuen Produkts oder einer neuen Dienstleistung unter Verwendung der derzeitig verfgbaren Technologie. Innerhalb des target costing verwendeter Begriff. Graphische Darstellung der Interdependenzen von Einflufaktoren. Bsp.: GWB-Treiberbaum Aktuelle Vorhersage der voraussichtlichen Gesamtprojektkosten bei Fertigstellung des Projektes. Umstze werden als verdient betrachtet, wenn das Unternehmen seine vertraglich vereinbarten Leistungen erfllt hat und damit Anspruch auf Gegenleistung (Bezahlung) erlangt. 1. Budgetierter Wert (Planwert) aller ausgefhrten Aufgaben zu einem bestimmten Zeitpunkt. 2. Bei der percentage of completion Methode wird der earned value ins Verhltnis zum gesamten Budget gesetzt. Die positive Differenz aus Ertrgen und Aufwendungen. Ergebnis je Aktie; Quotient aus net income und der im Umlauf befindlichen Aktien. Die prozentuale Vernderung der earnings per share zwischen zwei Berichtsperioden.
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Gewinn- und Verlustrechnung; Gegenberstellung der Aufwendungen und Ertrge einer Periode. Earnings vor Abzug von Zinsen und Steuern. Kennzahl: Quotient aus EBIT und EBIT-assets (Variante der Gesamtkapitalrendite). Kennzahl: Quotient aus EBIT und Nettoerlsen (Variante der Umsatzrendite). Noncurrent assets und net working capital. Kennzahl: Quotient aus Nettoerlsen und EBIT-assets (EBITVermgensumschlag). Earnings vor Abzug von Zinsen, Steuern, sowie Abschreibungen auf materielle und immaterielle Vermgensgegenstnde. Kennzahl: Quotient aus EBITDA und net interest expense. Wirtschaftliche Lebensdauer; Geschftsergebnis abzglich der Kapitalkosten fr das eingesetzte Geschftsvermgen. Geschftsergebnis abzglich der Kapitalkosten fr das eingesetzte Geschftsvermgen. Effektivitt; Grad der Zielerreichung. Effizienz bzw. Produktivitt; das Verhltnis von Output zu Input. Produktivittskennzahlen Standardisierter elektronischer Datenaustausch zwischen Unternehmen oder Unternehmensteilen. Marktwert des Unternehmens; errechnet sich aus dem Marktwert des Eigenkapitals zzgl. des Marktwertes der Verbindlichkeiten abzglich der liquiden Mittel. Eigenkapital
Eigenkapitalkonten; das Eigenkapital besteht aus dem "paid in capital" sowie den "retained earnings". Aktuelle Vorhersage der voraussichtlichen Gesamtprojektkosten bei Fertigstellung des Projektes. Aktuelle Prognose des durch alle zur Projektfertigstellung noch erforderlichen Aufgaben entstehenden Aufwandes. Gewinn- und Verlustrechnung; Gegenberstellung der Aufwendungen und Ertrge einer Periode. Geschftsergebnis abzglich der Kapitalkosten fr das eingesetzte Geschftsvermgen. Eine graphische Darstellung der zugrundeliegenden Komponenten der Gehaltsbewertung. Geschftsvorfall Beschrnkung von Whrungstransaktionen. Wechselkurs Erwartungskurve; sie stellt fr Investoren und Analysten ein Mittel dar, um die erwarteten Verbesserungen des EVA zu bestimmen. Aufwandskonten; dienen der Verbuchung von Geschftsvorfllen, die negative Auswirkungen auf den net income haben. Zuordnung von Aufwendungen zur Periode ihrer wirtschaftlichen Verursachung. Wertverzehr im Rahmen der normalen Geschftsaktivitten eines Unternehmens. Diese Aufwendungen werden zur Ermittlung der Ergebnisse in der GuV den Ertrgen gegenbergestellt.
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Explizite Transaktionen bzw. Geschftsvorflle, die den tglichen Buchungsvorgngen zugrunde liegen. Solche Transaktionen werden in der Regel durch Dokumente (z.B. Rechnungen, Lieferscheine) belegt. Betrag, der dem Wechselkursrisiko unterliegt. Enteignung Finanzkennzahlen, die aus den Daten der externen Berichterstattung des Unternehmens gebildet werden. Auergewhnliche Ereignisse. Verkehrswert, angemessener Wert.
First-in-first-out; Methode zur Bewertung von Vorrten. Es wird unterstellt, da jenes Material, das zuerst eingelagert wurde auch zuerst wieder entnommen wird. Finanzierungsleasing; der Leasingnehmer bilanziert den Leasinggegenstand. Externes Rechnungswesen. Finanzielle Leistungen des Unternehmens, die anhand bestimmter Kennzahlen dargestellt werden (siehe internal financial ratios und external financial ratios). Bilanzkennzahl, die Informationen aus Jahresabschlssen zur Analyse aufbereitet, z. B. Positionen zueinander ins Verhltnis setzt. Zusammenstellung bestimmter Daten des Rechnungswesens zum Ende einer Berichtsperiode (Jahres-, Quartals- oder Monatsabschlu). Finanzierung; beinhaltet u.a. Aktivitten der Eigen- und Fremdkapitalbeschaffung. Fertige Erzeugnisse. Geschftsjahr (kann vom Kalenderjahr abweichen)
Assets, die ber einen lngeren Zeitraum gehalten werden (ber das laufende Jahr bzw. Berichtsperiode hinausgehend), wie bspw. Immobilien, Betriebs- und Geschftsausstattung, Patente. Fixkosten; Kosten, die sich bei variierendem Beschftigungsgrad nicht verndern. Anhang; Mglichkeit, zustzliche Informationen, etwa bzgl. der angewendeten Bewertungsprinzipien, im Jahresabschlu zu vermitteln. Vorschau; Prognose bestimmter Daten im Rahmen der internen Berichterstattung. Option auf Kauf bzw. Verkauf von Fremdwhrungen; eine Option gewhrt das Recht, nicht jedoch die Verpflichtung, einen festgelegten Betrag an Fremdwhrung zu einem festgelegten Wechselkurs zu erwerben (call option) oder zu verkaufen (put option). Auslndische Whrung.
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Potential fr Gewinne bzw. Verluste durch Wechselkursschwankungen. Devisentermingeschft Konzession; gegen eine Gebhr werden Produkte und Dienstleistungen unter dem Namen eines Franchisegebers vermarktet. Vollkostenrechnung Funktionale Whrung; die vorherrschende Whrung des wirtschaftlichen Umfeldes, in dem das Unternehmen seine Geschftsttigkeit ausbt. Finanzierung (siehe auch financing activities) Geldquellen Auslndische Whrung. Potential fr Gewinne bzw. Verluste durch Wechselkursschwankungen. Geschftsjahr (kann vom Kalenderjahr abweichen)
Wertzuwachs bzw. -verzehr, der auerhalb der normalen Geschftsttigkeit realisiert wird. Graphische Darstellung der Elemente eines Projektes bzw. der im Rahmen eines Projektes zu erfllenden Teilaufgaben. Durch die allgemeinen Verwaltungsttigkeiten eines Unternehmens verursachter Wertverzehr. Hauptbuch; eine Zusammenstellung smtlicher Konten eines Unternehmens. Prinzip der Unternehmensfortfhrung; das "going concern" Prinzip findet Anwendung bei der Erstellung des Jahresabschlusses. Geschfts- oder Firmenwert; der Unterschied zwischen dem fr das Unternehmen gezahlten Preis und dem Verkehrswert der erworbenen Vermgensgegenstnde abzglich aller Schulden. Bruttogewinnspanne; entspricht den Nettoumsatzerlsen abzglich den Anschaffungs-, Herstellungskosten der verkauften Gter bzw. Dienstleistungen. Bruttogewinnspanne; entspricht den Nettoumsatzerlsen abzglich den Anschaffungs-, Herstellungskosten der verkauften Gter bzw. Dienstleistungen. Unternehmensgruppe, bei der ein Unternehmen eine oder mehrere Tochterunternehmen kontrolliert. 1. Brgschaft 2. Garantieverpflichtung Vorgang der kompletten bzw. teilweisen Risikoreduzierung. Ursprngliche Anschaffungs- bzw. Herstellungskosten eines Vermgensgegenstandes. Der Buchwert eines noncurrent assets kann (auch langfristig) nicht am Markt realisiert werden. Buchungsvorgnge am Ende einer Periode, die dem periodengerechten Ausweis von Aufwendungen und Ertrgen dienen. Die positive Differenz aus Ertrgen und Aufwendungen. Unversteuertes Ergebnis; wird abgeleitet aus der Differenz zwischen Ertrgen und Aufwendungen. Gewinn- und Verlustrechnung; Gegenberstellung der Aufwendungen und Ertrge einer Periode.
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Auf Grenzkosten bzw. Grenzerlsen basierende Berechnungen.
Verschuldung Gemeinkosten; Kosten, die einem Kostentrger nicht unmittelbar zugeordnet werden knnen (z.B. allgemeine Verwaltungskosten). Arbeitsentgelt fr Arbeitnehmer in der Fertigung, deren Ttigkeit nicht unmittelbar einem Produkt bzw. Kostentrger zugeordnet werden kann (z.B. Werkmeister). Materialgemeinkosten; smtliche Kosten fr Materialien, die nicht direkt und eindeutig einem Produkt bzw. Kostentrger zugeordnet werden knnen. Inflation, Preissteigerung. Inflationsrate; die Rate (in Prozent), mit der sich das Preisniveau erhht. Die Installment Sales Method findet Anwendung im Rahmen von Ratengeschften. Ertrge werden nicht in der Periode des Verkaufs, sondern in den Perioden der Zahlungseingnge ausgewiesen. Immaterielle Vermgensgegenstnde wie z.B. Patente, Franchiserechte, Urheberrechte, Handelsmarken und Goodwill. Zinsen Zinssatz Kennzahlen der Bilanzanalyse auf der Basis von Daten der internen Berichterstattung. Vorrte Vorrte Bestandsmanagement; soll gewhrleisten, da ausreichend (aber nicht zu viele) Vorrte verfgbar sind, um die Produktion aufrecht zu erhalten und einen optimalen Servicegrad zu gewhrleisten. Alle im Zusammenhang mit Investitionen stehende Aktivitten. 1. Investition, Beteiligung 2. Bilanzposition der noncurrent assets, in der Beteiligung an den anderen Unternehmen ausgewiesen wird. Analysten; Angestellte von Investmentbanken oder Fondsmanager, deren Aufgabe darin besteht, Analysen ber das Unternehmen und daraus abgeleitete Investitionsempfehlungen bezglich des Kapitalmarktes bereitzustellen. Investoren (Eigen- und Fremdkapitalgeber). Rechnungsbeleg; ein Schriftstck, das die Art der erworbenen oder veruerten Gter, deren Preise sowie die vereinbahrten Zahlungsbedingungen enthlt. Vorgang der Rechnungserstellung. Emission (von Wertpapieren). Journal, Nebenbuch; alle Buchungen werden hier chronologisch aufgefhrt (Begriff der Buchhaltung). Eintrag ins Nebenbuch/Journal. Die Verbuchung eines Geschftsvorfalls im Nebenbuch/Journal. Bedeutende Megre zur Leistungsbeurteilung eines Unternehmens.
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Bedeutende Megre zur Leistungsbeurteilung eines Unternehmens. Last-in-first-out; Methode zur Bewertung von Vorrten. Es wird unterstellt, da jenes Material, das zuletzt eingelagert wurde, zuerst wieder entnommen wird. "Lower of cost or market"; Neubewertung von Vorrten, die dann vorgenommen wird, wenn der am Markt realisierbare Wert von Vorrten fllt. Bezieht sich auf den Einzug einer Forderung oder Bezahlung einer Verbindlichkeit in Fremdwhrung vor ihrer Flligkeit. Vertragliche Vereinbarung, z.B. Gebude, Grundstcke oder Ausrstungsgegenstnde etc. ber einen bestimmten Zeitraum gegen Entrichtung eines Entgelts zu nutzen. Mieten, Leasen. Leasingnehmer; Mieter. Leasinggeber; Vermieter.
Finanzielle Verpflichtungen eines Unternehmens gegenber Dritten.
Konten, auf denen finanzielle Verpflichtungen eines Unternehmens verbucht werden. Lizenz; sie verbrieft das Recht, Patente, Urheberrechte usw. gegen Gebhr zu nutzen. Last-in-first-out; Methode zur Bewertung von Vorrten. Es wird unterstellt, da jenes Material, das zuletzt eingelagert wurde, zuerst wieder entnommen wird. Liquidieren; Auflsung (Liquidation) eines Unternehmens. 1. Vermgen: Die Mglichkeit, einen Vermgensgegenstand wieder in flssige Mittel umzuwandeln. 2. Bilanzanalyse: Fhigkeit, finanzielle Verpflichtungen fristgerecht begleichen zu knnen. Kennzahlen zur Liquidittsanalyse; Indikatoren, die zeigen, inwieweit ein Unternehmen in der Lage ist, kurzfristige finanzielle Verpflichtungen fristgerecht zu bedienen. Proze; Rechtsstreit. Darlehen
Whrung, in der ein Unternehmen die Berichterstattung fr das Land vornimmt, in dem es seinen Sitz hat. Spezielle Verfahrensweise, den in den USA blichen Zahlungsverkehr per Scheck zu organisieren und zu rationalisieren.
Logistik Langfristige Investition; Investionen mit einer Laufzeit von mehr als einem Jahr. Verlust; die Aufwendungen bersteigen die Ertrge. "Lower of cost or market"; Neubewertung von Vorrten, die dann vorgenommen wird, wenn der am Markt realisierbare Wert von Vorrten fllt. Kritisches, logisches Denken um Entscheidungen bzgl. der Gestaltung des Jahresabschlusses unter Unsicherheit zu treffen. Basiert auf dem Urteilsvermgen des Managements. 1. Allgemein: Der Preis zu dem etwas am Markt veruert bzw. erworben werden kann.
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1. Allgemein: Der Preis zu dem etwas am Markt veruert bzw. erworben werden kann. 2. Der Gesamtwert eines Unternehmens am Markt. Dieser ergibt sich aus der Multiplikation des aktuellen Aktienkurses mit der Anzahl der ausgegebenen Aktien plus dem zinstragenden Fremdkapital. Der aus Investitionen der Eigen- und Fremdkapitalgeber resultierende, erwartete Mehrwert eines Unternehmens. Der MVA ist der Barwert aller erwarteten zuknftigen Geschftswertbeitrge. Brsengngige Wertpapiere; Wertpapiere die an der Brse gehandelt werden. Durch Vermarktung und Verkauf von Produkten bzw. Dienstleistungen verursachter Wertverzehr. Variante des Hedging, bei der Whrungsrisiken durch die Verrechnung von Kauf- und Umsatztransaktionen in der selben Whrung minimiert werden. Gem dem matching principle werden expenses den zugehrigen revenues in der Periode ihrer wirtschaftlichen Entstehung zugeordnet. Bedeutender Wert, kein unwesentlicher Betrag. Wesentlichkeit, Grundsatz, der besagt, da alle fr die Investitionsentscheidungen der Investoren bedeutsamen Informationen offenzulegen sind. Flligkeitsdatum; der Zeitpunkt zu dem eine finanzielle Verpflichtung zu bedienen ist. Zusammenschlu von zwei oder mehreren Unternehmen. Meilenstein, Projektabschnitt; bestimmter Abschnitt innerhalb der Projektabwicklung. In der Regel Zeitpunkte zu denen wesentliche Phasen des Projektes abgeschlossen werden. Bilanzposition "sonstige Vermgensgegenstnde". Beinhaltet Positionen, die keiner anderen Bilanzposition zugeordnet werden knnen, z.B. bestimmte Vorschsse. Bilanzposition "sonstige Verbindlichkeiten". Beinhaltet Positionen, die keiner anderen Bilanzposition zugeordnet werden knnen, z.B. bestimmte Verbindlichkeiten und Abgaben. Verringerung; der Begriff bezieht sich in der Regel auf die Verringerung bzw. Milderung von Risiken. Kosten, die sowohl variable als auch fixe Kostenelemente enthalten. Zahlungsanweisung Siehe market value added.
Nettobuchwert Mittelflu aus Finanzierungsttigkeit z.B. durch Aufnahme oder Tilgung von Darlehen. Mittelflu aus Investitionsttigkeit z.B. zum Erwerb oder Verkauf von noncurrent assets. Mittelflu aus laufender Geschftsttigkeit z.B. durch Verkauf oder Fertigung von Produkten. Bilanzanalysekennzahl: Quotient aus dem Mittelflu aus laufender Geschftsttigkeit und current liabilities (Variante des dynamischem Verschuldungsgrades). Bilanzanalysekennzahl: Quotient aus dem Mittelflu aus laufender Geschftsttigkeit und dem Mittelflu aus Investitionsttigkeit. Geschftlicher Geldsaldo; Summe aus dem Mittelflu aus laufender Geschftsttigkeit und dem Mittelflu aus Investitionsttigkeit einer Periode. Zeigt den Betrag an, den ein Unternehmen entweder zur Tilgung von Darlehen verwenden kann oder durch Aufnahme von Kapital decken kann. Jahresberschu; Differenz smtlicher revenues und expenses abzglich Steuern.
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Beteiligungsergebnis; Position der Gewinn- und Verlustrechnung. Zinsergebnis; Position der Gewinn- und Verlustrechnung. Net interest income beinhaltet Zinsertrge aus langfristigen Darlehen usw. abzglich aller gezahlten Zinsen und zinshnlicher Aufwendungen. Geschftsergebnis; Ergebnis vor Zinsen und Steuern bereinigt um Finanzadjustments abzglich Steuern. Kapitalwert, Nettobarwert; der Barwert zuknftiger, aus einer Investition resultierender Zahlungsstrme abzglich der Anfangszahlung fr die Investition. Der voraussichtliche Verkaufspreis abzglich der voraussehbaren Kosten der Fertigstellung eines Gutes. Der erwartete Verkaufspreis eines Gutes abzglich vorhersehbarer Fertigungs- und Verkaufskosten (NRV) abzglich einer blichen Gewinnspanne. Nettoerlse; Verkaufspreise abzglich Rabatt und Skonto. 1. Extern: berschu der gesamten current assets ber die gesamten current liabilities. 2. Intern: berschu der gesamten current assets ber nichtzinstragende Verbindlichkeiten. Zum gleichen Zeitpunkt fllige Forderungen und Verbindlichkeiten in derselben Fremdwhrung werden saldiert. Der verbleibende Nettobetrag wird als dem Wechselkursrisiko unterliegend betrachtet. Assets, die ber einen lngeren Zeitraum gehalten werden, wie bspw. Immobilien, Betriebs- und Geschftsausstattung, Patente. Finanzielle Verpflichtungen des Unternehmens gegenber Dritten, die langfristig bedient werden mssen. Ein sich voraussichtlich nicht wiederholender Vorgang. Kosten fr Vorgnge, die nicht zur Wertsteigerung des Produkts bzw. der Dienstleistung beitragen. Geschftsergebnis; Ergebnis vor Zinsen und Steuern bereinigt um Finanzadjustments abzglich Steuern. Anhang; Mglichkeit, zustzliche Informationen, etwa bzgl. der angewendeten Bewertungsprinzipien, im Jahresabschlu zu vermitteln. Der voraussichtliche Verkaufspreis abzglich der voraussehbaren Kosten der Fertigstellung eines Gutes. Grundsatz der Richtigkeit; die Rechnungslegung soll nur jene Transaktionen aufzeichnen, die quantifizierbar sind und intersubjektiv nachprfbar sind. Kauf bzw. Verkauf gegen Rechnung. Die Zahlung ist erst spter fllig. In der Regel alle Transaktionen, die sich nicht auf Investitions- und Finanzierungsttigkeiten beziehen. Operating activities beeinhalten die Lieferung und die Produktion von Gtern und Dienstleistungen im Rahmen der laufenden Geschftsttigkeit. 1. Extern: berschu der gesamten current assets ber die gesamten current liabilities. 2. Intern: berschu der gesamten current assets ber nichtzinstragende Verbindlichkeiten. Geschftszyklus; der Zeitraum innerhalb dessen liquide Mittel in fertige Produkte bzw. Dienstleistungen transformiert werden, der Umsatz verbucht wird und schlielich wieder liquide Mittel vom Kunden gezahlt werden. Operating Leasing; hier bleibt der Leasinggeber wirtschaftlicher Eigentmer der vermieteten Erzeugnisse, die im Anlagevermgen aktiviert und planmig abgeschrieben werden.
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Opportunittskosten; Zinsen, die alternative Anlagemglichkeiten bei identischem Risiko bieten. Vorgang innerhalb eines Unternehmens, der die Versorgung der Kunden mit Gtern/Dienstleistungen bis zum Einzug der Gegenleistung beeinhaltet. Sonstige Rckstellungen; Passivkonto, auf dem Rckstellungen wie bspw. fr Garantien, Steuern und anzipierte Verluste aus schwebenden Geschften erfat werden. Unter den brigen finanziellen Ertrgen bzw. Aufwendungen sind Kursgewinne bzw. -verluste aus dem Abgang von Wertpapieren des Umlaufvermgens sowie Whrungsergebnisse ausgewiesen. Sonstiger betrieblicher Aufwand; nicht aus der normalen Geschftsttigkeit des Unternehmens resultierender Wertverzehr. Nicht aus der normalen Geschftsttigkeit des Unternehmens resultierender Wertzuwachs. Allgemeine Verwaltung. Eigentum Durch die Eigentmer bereitgestelltes Kapital. Es wird zwischen gezeichnetem Kapital und Kapitalrcklagen unterschieden. Nennwert eines Wertpapiers. Mutterunternehmen Patent Zahlungsbedingungen; Konditionen bei Verkufen, die gegen Rechnung erfolgen. Vertragsstrafe/Pnale, die bei Verletzung vertraglicher Bedingungen fllig wird. Pensionen und hnliche Verpflichtungen; beinhaltet Pensionen und Versorgungsansprche der Mitarbeiter und Pensionre. Methode, die bei langfristiger Auftragsfertigung genutzt wird, um das Ergebnis entsprechend dem Fortschritt der Auftragsausfhrung auszuweisen. Kennzahlen/Megren, die verwendet werden, um die Fortschritte die ein Unternehmen hinsichtlich seiner strategischen Ziele macht, zu beurteilen und vorherzusagen. Steuerungs- und Kontrollinstrument fr das Management, um Ziele zu definieren und die Leistung des Unternehmens aus vier unterschiedlichen Perspektiven zu beurteilen: Kunden, Finanzen, Mitarbeiter und Prozesse. Bei der periodic method werden die Kosten der whrend der Periode veruerten Gter auf der Basis der im Rahmen der Inventur ermittelten Werte berechnet. Eine Methode der Bestandsfortschreibung. Bestandserhhungen werden zum Einlagerungszeitpunkt und Bestandsminderungen zum Auslagerungszeitpunkt erfat. Der Geschftsplan spiegelt die Strategie des Unternehmens fr die nchsten 3 - 5 Jahre wider. Er stellt die prognostizierten Daten des internen Rechnungswesens dar. Position auf der Aktivseite der Bilanz; beinhaltet im wesentlichen Gebude sowie Betriebs- und Geschftsausstattung. Pfand, Kreditsicherheit. Methode, die bei langfristiger Auftragsfertigung genutzt wird, um das Ergebnis entsprechend dem Fortschritt der Auftragsausfhrung auszuweisen. Politisches Risiko im Rahmen der internationalen Geschftsttigkeit.
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Die Verbuchung von Soll- und Habenpositionen auf dem entsprechenden Konto des Hauptbuches. Siehe property, plant and equipment. Vorzugsaktien; sie stellen eine Aktienkategorie dar, bei der der Anspruch auf Gewinne des Unternehmens vor den Stammaktionren gegeben ist. Sie beeinhalten i. d. R. kein Stimmrecht auf der Hauptversammlung (siehe auch common stock).
Prepaid expenses sind Auszahlungen vor dem Abschlustichtag, deren wirtschaftliche Verursachung der nchsten Periode zuzurechnen ist. Sie entsprechen den aktiven Rechnungsabgrenzungsposten. Barwert; auf den heutigen Tag abgezinster Wert zuknftiger Zahlungsstrme. Kennzahl: Kurs-/Gewinnverhltnis einer Aktie. Preiselastizitt der Nachfrage; eine Mazahl, welche die Intensitt der Reaktion der Nachfrager auf Preisnderungen wiedergibt. Reagieren die Nachfrager preissensitiv, spricht man von "elastischer" Nachfrage. Fhren Preisnderungen nicht zu nennenswerten Mengenvernderungen, spricht man von "unelastischer" Nachfrage. Allmhlicher Preisverfall. Bilanzanalysekennzahl: Quotient aus dem Kurs einer Aktie und dem Mittelflu aus laufender Geschftsttigkeit je Aktie. Wahrscheinlich Proze; eine Aneinanderreihung von Aktivitten. Einkaufsplan; hier wird festgehalten, was zu welchem Zeitpunkt in welcher Menge zu beschaffen ist. Die positive Differenz aus Ertrgen und Aufwendungen. Kennzahl; Bruttogewinnspanne dividiert durch Nettoerlse. Kennzahl; Der Gewinn wird in Relation zu verschiedenen Gren gesetzt (z.B. zu den Umstzen, den Gesamtkosten, den gesamten Assets oder dem Eigenkapital). Rentabilittskennzahlen; siehe auch profitablity. Projekt; ein Projekt bezieht sich auf die Herstellung eines Guts oder einer Dienstleistung. Es erfolgt i.d.R. eine Unterteilung in Abschnitte bzw. Phasen, um so eine bessere Kontrolle zu ermglichen. Projektkontrolle bzw. -berwachung. Wechsel Position der Bilanz; beinhaltet im wesentlichen Grund und Boden, Gebude, sowie Betriebs- und Geschftsausstattung. Anschaffungskosten Quartal; bei vielen Aktiengesellschaften beginnt das erste Quartal mit dem Geschftsjahr jeweils am 1.10.
Quartal; bei vielen Firmen beginnt das erste Quartal mit dem Geschftsjahr jeweils am 1.10.
Kostenvoranschlag
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Forschung und Entwicklung.
Rendite Ratingagenturen, die Kreditwrdigkeitsbeurteilungen abgeben. Analyse von Kennzahlen aus Daten des Jahresabschlusses. Damit kann ein Vergleich mit Kennzahlen der Vorperiode und mit denen der Konkurrenz angestellt werden. 1. Rohstoffe 2. Zwischenprodukte
Realisierbar; Ertrge sind realisierbar, wenn erhaltene oder gehaltene Vermgensgegenstnde kurzfristig in flssige Mittel transformiert werden knnen. Vermgensgegenstnde sind kurzfristig transformierbar, wenn der Verkauf zu feststehenden Preisen und ohne signifikante Mehrkosten mglich ist. Veruerungen von Produkten bzw. Dienstleistungen gegen Entgelt. Eine Position der Vermgensrechnung. Sie beinhaltet Forderungen aus Lieferungen und Leistungen, prepaid expenses und misccellaneous assets. Rezession; ein Periode mit negativem oder sehr niedrigem Wirtschaftswachstum und hoher Arbeitslosigkeit. Die formale Erfassung einer bestimmten Position in den Konten und im Jahresabschlu eines Unternehmens. Eintreibbar, ersetzbar. Geometrisch degressive Abschreibung; Abschreibungsmethode, bei der der Abschreibungsbetrag vom Buchwert der Vorperiode ermittelt wird. Dies fhrt zu hheren Abschreibungsbetrgen zu Beginn und niedrigeren Betrgen zum Ende der Nutzungsdauer. Reinvestition von Gewinnen im Unternehmen.
Verbundenes Unternehmen; ein Unternehmen wird als verbundenes Unternehmen bezeichnet, wenn weniger als 20% der Anteile von der Firma oder einer ihrer Tochtergesellschaften gehalten werden, und die bzgl. ihrer Geschftsfhrung nicht unter bedeutendem Einflu stehen. Mahnungsschreiben Gewinn- oder Kapitalrckfhrung in das Herkunftsland. Berichtswhrung; Whrung, in der das Unternehmen ihren Konzernabschlu publiziert. Ruf, Reputation, Image. Forschung und Entwicklung.
Aufwendungen fr Forschung und Entwicklung.
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Reserves werden eingerichtet, um bereits in der laufenden Periode voraussichtlich zuknftige, den Gewinn mindernde Ereignisse darzustellen. Hierbei kann es sich um mgliche zuknftige Verpflichtungen oder Wertminderungen von Vermgensgegenstnden handeln. Position, die voraussichtlich zuknftige Wertminderungen von Vorrten erfat und darstellt. Restwert; der erwartete Betrag, den man beim Verkauf von Anlagen und Ausrstungsgegenstnden am Ende ihrer wirtschaftlichen Nutzung erhalten wrde. Eine Organisationseinheit, die bzgl. ihres Ergebnisses eigene Verantwortung trgt. Die retained earnings der laufenden Periode sind Vernderungen des Eigenkapitals, die aus Gewinnen bzw. Verlusten aus der normalen Geschftsttigkeit resultieren. Sie entsprechen dem Jahresberschu abzglich gezahlter Dividenden. In der Bilanz werden die retained earnings in kumulierter Form ausgewiesen. 1. Auerdienststellung materieller Vermgensgegenstnde. 2. Personalwesen: In Rente gehen. Rckflu
Eigenkapitalrendite Ertragskonten; dienen zur Verbuchung von Geschftsvorfllen, die positive Auswirkungen auf den net income haben. Ertragsdarstellung bzw. -ausweis; beinhaltet die berprfung, in welcher Periode und in welcher Hhe Ertrge ausgewiesen werden. Vertrge, bei denen die Bezahlung von den Umstzen des Kunden abhngig ist. Diese Art von Vertrgen werden bei Groprojekten (z.B. Kraftwerksbau) abgeschlossen. Wertezuwachs im Rahmen der normalen Geschftsaktivitten eines Unternehmens. Diese Ertrge werden zur Ermittlung des Ergebnisses in der GuV den Aufwendungen gegenbergestellt. Risiko Risikomanagement Risikobeobachtung und -einschtzung. Unternehmensinterne Risikoberichterstattung. Der Unterschied zwischen dem besten und schlechtesten Resultat einer Investitionsentscheidung. Je hher der risk spread um so risikoreicher die Investition. Rckflsse einer risikofreien Kapitalanlage (z.B. Sparbuch, Bundesschatzbriefe). Patent- oder Lizenzgebhren. Verkufe, Umstze.
Geplante Zeitpunkte zur Ausfhrung von Arbeitsschritten sowie der Beendigung von Milestones im Rahmen der Projektabwicklung.
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Die Abweichungen zwischen dem geplanten und dem tatschlichen Termin der Ausfhrung eines Arbeitsschrittes. Dies entspricht der Abweichung zwischen dem Wert der durchgefhrten Arbeitsschritte auf Basis der geplanten Kosten und den geplanten Kosten fr die Arbeitsschritte, die zu einem bestimmten Zeitpunkt htten fertiggestellt sein sollen. Umfang der zu erbringenden Lieferungen und Leistungen. Der Anteil an Rohstoffen, der im Produktionsproze verschwendet wird bzw. untergeht. Stellt ein Effizienzma fr den Produktionsproze dar. Wertpapiere Eine US-amerikanische Institution, die brsennotierte Kapitalgesellschaften kontrolliert und Grundstze hinsichtlich der Berichterstattungspflichten dieser Gesellschaften aufstellt. Sensibilittsanalyse; es wird gezeigt, welche Variablen fr die Ergebnisse der Wirtschaftlichkeitsrechnung besonders bedeutsam sind. Durch Variation bestimmter Parameter knnen die verschiedenen Gren eines Modells auf ihre Sensibilitt gegenber Vernderungen getestet werden. Anteil an einem Unternehmen (z.B. Aktie). Der aktuelle Marktwert des Eigenkapitals eines Unternehmens. Entspricht dem aktuellen Aktienkurs multipliziert mit der Anzahl aller Aktien. Brsenpreis eines Anteils an einem Unternehmen (z.B. Aktienkurs). Organisationseinheit, die fr verschiedene andere Einheiten Leistungen erbringt (Bsp. PC-Hotline). Aktionre, Anteilseigner Bilanzposition; der Buchwert der Anteile aller Aktionre eines Unternehmens. Produktionssttte, Werkstatt; Ort an dem die Fertigung stattfindet. Eine zeitlich begrenzte Investition in brsengngige Wertpapiere. Nicht bentigte flssige Mittel werden temporr "geparkt". Software Solvenz, Zahlungsfhigkeit; Fhigkeit, auf lange Sicht Verbindlichkeiten fristgerecht bedienen zu knnen. Kennzahlen; dokumentieren die Fhigkeit der Wirtschaftseinheit, auf der Basis des "going concern" langfristig handlungsfhig zu bleiben. Ursprungsbeleg; der Originalnachweis einer Transaktion, wie z.B. Scheck oder Rechnung, der die Details dieser Transaktion enthlt. Der aktuelle (Markt-) Preis einer Ware. In der Regel mit Hinweisen zu Wechselkursen. Smtliche Personen oder Institutionen, die Interesse am Unternehmen haben, wie z.B. die Eigentmer, die Mitarbeiter, die Regierung und die Kunden. Vermgensrechnung; internes Berichterstattungsinstrument, das die Vermgensseite abzglich nicht-zinstragender Verbindlichkeiten darstellt. Kapitalflurechnung; Darstellung der Mittelzu- und -abflsse aus laufender Geschftsttigkeit sowie Investitions- und Finanzierungsttigkeit. Gewinn- und Verlustrechnung; Gegenberstellung der Aufwendungen und Ertrge einer Periode. Status; Stand eines Projekts.
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Stufenfixe Kosten; Fixkosten, die sich stufenfrmig entwickeln. Ist eine bestimmte Kapazittsgrenze berschritten, steigen die Fixkosten an (Bsp.: Anmietung zustzlicher Lagerflchen). Grundkapital Aktienurkunde Brse Brsennotierung Lagerengpsse; die Nachfrage kann mit dem verfgbaren Laberbestand nicht adquat bedient werden. Lineare Abschreibung. Strategische Ziele; legen fest, wie ein Unternehmen plant, anhaltendes Wachstum zu erreichen und seine Wettbewerbssituation fortlaufend zu verbessern. Tochtergesellschaft, -unternehmen. Hilfs- und Betriebsstoffe.
Abweichungen vom Zeitplan.
T-Konto; Darstellung eines Kontos. Materielle Vermgensgegenstnde, wie z.B. Immobilien, Betriebsund Geschftsausstattung. Zielkosten; angestrebtes Kostenmaximum fr Produkte. Zielkosten werden als Differenz zwischen Zielpreis und angestrebtem Gewinn ermittelt. Methode des Kostenmanagements, die die maximalen Produktkosten (Zielkosten) aufgrund von berlegungen zu Marktnachfrage und Profitabilittszielen festlegt. Arbeitsaufgabe im Rahmen der Projektabwicklung. Tasks werden mit voraussichtlicher Dauer, den voraussichtlichen Kosten und den zur Fertigstellung der Lieferung bzw. Leistung bereitzustellenden Ressourcen dargestellt. Zu versteuerndes Einkommen. Steuern Technische Durchfhrbarkeit; Begriff der Softwareentwicklung: Phase, wenn die Planung, das Design, die Kodierung und die Tests abgeschlossen sind. Dritte Personen; Dritte. Durchlaufzeit Zeitwert des Geldes; resultiert aus der Erkenntnis, da "eine Mark heute" mehr wert ist als "eine Mark morgen". Verbindlichkeiten aus Lieferungen und Leistungen. Forderungen aus Lieferungen und Leistungen. Warenzeichen Jedes Ereignis, das die Vermgenslage eines Unternehmens betrifft und sich im Jahresabschlu niederschlgt. Transaktionsrisiko; entsteht durch mgliche Wechselkursschwankungen im Zeitraum zwischen Vertragsabschlu und Vertragserfllung. Tritt auf, wenn der Jahresabschlu einer Wirtschaftseinheit in die Berichtswhrung transformiert wird.
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Schatzbriefe Saldenbilanz; eine Zusammenstellung smtlicher Kontensalden im Hauptbuch zu einem bestimmmten Zeitpunkt. Umsatz (siehe sales). Nicht abgezinste Betrge. Einnahmen, die schon zugeflossen, aber noch nicht verdient sind, wie z.B. Mietvorauszahlungen unserer Mieter und andere Vorauszahlungen fr kommende Perioden. Von Kunden geleistete Vorauszahlungen fr Produkte und Dienstleistungen, die erst in einer zuknftigen Berichtsperiode ausgeliefert werden. Methode, um im Rahmen der "percentage of completion" den prozentualen Grad der Fertigstellung zu bestimmen. Die Anzahl der bis heute erbrachten Leistungseinheiten wird zu der gesamten Anzahl aller zu erbringenden Leistungseinheiten ins Verhltnis gesetzt. Zeitraum der Betriebsbereitschaft einer Maschine.
Generally Accepted Acounting Principles; die US-amerikanischen Standards und Normen der Rechnungslegung. Wirtschaftliche Nutzungsdauer. Wirtschaftliche Nutzungsdauer. Bewertung Wertkette; die Zusammenfassung von Aktivitten, die ausgefhrt werden, um ein Produkt oder eine Dienstleistung zu entwerfen, zu produzieren, zu vermarkten, auszuliefern und servicemig zu untersttzen. Die Wertkette umfat primre Aktivitten (z.B. Eingangslogistik, Marketing und Vertrieb) und untersttzende, sekundre Aktivitten (z.B. Personal, Management und Beschaffung). Kosten, die nicht eingespart werden knnen, ohne den Nutzen des Produkts oder der Dienstleistung zu beeinflussen wie z.B. Rohmaterialien, Wartungskosten der Maschinen und Fertigungslhne. Management-System, in dem die Schaffung von Werten fr die Aktionre im Mittelpunkt der Managemententscheidung steht. Variable Kosten. Abweichungsanalyse; hierbei werden bestimmte Daten mit Werten der Vergangenheit, Erwartungswerten der Zukunft und korrespondierenden Werten von Konkurrenten verglichen. Volatil; schnellen und extremen Vernderungen unterworfen. Bsp.: Wechselkurse von Entwicklungslndern knnen sehr volatil sein. Variable Kosten. Bewertungsmethode; Vorrte werden mit dem gewichteten Durchschnitt bewertet. Die Work Breakdown Structure stellt die zu erbringenden Lieferungen und Leistungen innerhalb der Projektabwicklung dar. Bewertungsmethode; Vorrte werden mit dem gewichteten Durchschnitt bewertet. Die work breakdown structure stellt die zu erbringenden Lieferungen und Leistungen innerhalb der Projektabwicklung dar. Unfertige Erzeugnisse, unfertige Lieferungen und Leistungen.
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Siehe net working capital. Minderung des Wertes von Vermgensgegenstnden in der Bilanz; oft zurckzufhren auf fallende Marktpreise. Die Herabsetzung des Buchwertes von Vermgensgegenstnden um einen bestimmten Betrag. Bewertungsmethode; Vorrte werden mit dem gewichteten Durchschnitt bewertet. Bewertungsmethode; Vorrte werden mit dem gewichteten Durchschnitt bewertet.
release: 9/13/2013, page2090/2090

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ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page1/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page2/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page3/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page4/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page5/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page6/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page7/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page8/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page9/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page10/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page11/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page12/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page13/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page14/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page15/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page16/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page17/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page18/2090

ATD TD - specialised Dictionary

Suggestions at: H. Graff. [email protected] Fr. Grund: [email protected]

release: 9/13/2013, page19/2090

ATD TD - specialised Dictionary