Modul 12 von 13 · 📖 2 min Lesezeit · ⏱ 30 min gesamt
IK 12 Controlling und Kennzahlen (EN)
IK 12 Controlling and Key Figures
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Knowledge Check
Four questions for self-assessment. Click on each question to see the correct answer and explanation.
What is the main task of Controlling in a company?
- A) Personnel administration and planning
- B) Provision of decision-making information for steering the company
- C) Customer service and acquisition
- D) Production of goods and services
Correct Answer: B. Controlling serves to provide information for decisions and for steering the company, while the other tasks are assigned to other company areas.
Which key figure measures the profitability of the entire company?
- A) Liquidity of the 3rd degree
- B) Return on sales
- C) Material turnover
- D) Accounts receivable turnover
Correct Answer: B. Return on sales (profit/sales) indicates how much profit is generated per euro of sales and is thus a key profitability figure for the entire company.
What is understood by the contribution margin?
- A) The total sales of a company
- B) The difference between total costs and total revenues
- C) The amount remaining after deducting variable costs from sales
- D) The profit after taxes
Correct Answer: C. The contribution margin is the difference between sales and variable costs and shows how much a product contributes to covering fixed costs.
What is an essential characteristic of key figures in Controlling?
- A) They must always be given in absolute amounts
- B) They should only be used for external reporting
- C) They must always compare the same period of time
- D) They should be goal-oriented, measurable and meaningful
Correct Answer: D. Effective key figures are goal-oriented, measurable and meaningful in order to provide relevant information for decisions, while the other statements do not apply.