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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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21
Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Die Erfolgsrechnung (I/III)
¾ Begriff und Funktion der Erfolgsrechnung
¾ Aufwand und Ertrag vs. Ausgaben und Einnahmen: Zuordnung von Aufwand und Ertrag
¾ Zusammenhang von Bilanz und Erfolgs-
rechnung
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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22
Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Die Erfolgsrechnung (II/III)
¾ Aufwandpositionen
¾ Ertragspositionen
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Universität Zürich Lehrstuhl Prof. Dr. Hans-Ueli Vogt
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23
Die Instrumente der Rechnungslegung und ihre rechtliche Regelung: Die Erfolgsrechnung (III/III)
¾
Stufen der Ergebnisermittlung
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Betriebsertrag (Nettoverkaufserlös)
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Bruttogewinn (Bruttomarge)
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Betriebsergebnis (operatives Ergebnis) vor Zinsen, Abschreibungen und Ertragssteuern (EBIDTA)
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Betriebsergebnis (operatives Ergebnis)
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Betriebsergebnis (operatives Ergebnis) vor Zinsen und Ertragssteuern (EBIT)
•
Unternehmensergebnis vor Steuern (EBT)
•
