Editing BusinessAdministration (section)

==Accounting==
* fix cost
* variable cost
* general expenses/overhead costs (with no direct connection to cost object)

Working Capital is current assets (Umlaufvermögen, kurzfristig verfügbar) minus current liabilities. ROI is net income (Nettogewinn) devided to owners equity (Eigenkapital). 

===Break Even Analyse===
Break even point is the point where the sales revenues reaches the production costs (x = pieces, y = €). Kostendeckungspunkt ist (Fixkosten)/(Verkaufspreis - Variable Stückkosten). Crossover Analysis shows different relations between fxi and variable costs.

===Decision Trees===
Decision Trees serve to visualize different scenarios and their results. By attaching probabilities they can be reviewed.