Category: Definitions

Fringed boots are nowadays one of the most popular alternatives to classic cowboy boots and are mainly used in summer and autumn to give an outfit a very special touch. Compared to other boots, the fringed boots appear lighter and convince in this context with their optimal wearing comfort. Classically, most models convince in colors…

Which payment methods are suitable for entrepreneurs? When asked which payment options should be offered in the online shop, it is not always easy to find an answer. These aspects will help you make a decision: Amount of fees secure checkout Customer acceptance target group The amount of the fee Depending on the payment method,…

Whether in the supermarket, in the restaurant around the corner or when ordering on the Internet, tempting offers lurk everywhere. Regardless of the form in which your customers make their purchases, you will always receive the corresponding amount of money in return. Here you will find information about which payment methods are available and which…

Reasons for reducing unit costs can be, for example: Learning effects occur in the course of the extensive production Purchase prices for raw materials decrease as larger quantities are bought Rationalization measures become possible, processes can be simplified and accelerated Technical progress – some machines can only be acquired meaningfully if large quantities are produced….

The concept of the experience curve is also known as the degression effect and states that each time the quantity of a good is doubled, the unit costs can be reduced by around 20 to 30 percent. That sounds pretty promising, so in this post we took a closer look at how the experience curve…

Sociology is not a matter of interest only to sociologists. Covering all areas of human coexistence – from family relationships to the organization of large companies, from the role of politics in society to religious behavior -, Sociology is of particular interest to administrators, politicians, businessmen, lawyers, teachers in general, publicists, journalists, planners, priests, but…

Directed by Professor Efigênia, who works in the field of Sociology, this work aims to assimilate the contents worked in the classroom with the daily life of us young people. The proposed theme Develop an album relating the youth with the Social Institutions, explaining the perspectives and controversies related to each one of them ”. For…

Over billions of years, the planet Earth has been going through several climatic changes, which occur slowly and naturally. In recent times, however, Meteorology has identified some phenomena capable of modifying the planet’s climate in a much shorter period of time than normal events, such as El Niño and La Niña . El Niño The…

For example, private withdrawals can be made by shareholders in sole proprietorship, as they do not receive a normal salary. You can take a share from the cash register or choose an item. However, the withdrawals must in no way reduce profit, for example in order to be able to save taxes. In the case…

The VAT number is another name for the tax number . This number sequence, also known as the tax identification number, is assigned by the tax office to every taxable legal or natural person. It is kept under the appropriate person at the tax office. The VAT number is clearly assigned to a single taxable…

Agriculture is dedicated to cultivating the land to obtain products for human use and animal feed. Almost a third of the earth’s surface is dedicated to primary activities, such as agriculture, livestock and forestry. The types of agriculture are very diverse, but it is possible to classify them into two categories: traditional or modern. Evolution…

Companies and the self-employed have to invoice their customers in order to receive the money for the services they have provided or for the goods delivered. These invoices are called outgoing invoices because they leave the company and are sent to customers. Special requirements apply to these outgoing invoices. They are the basis for the…

What is the import sales tax? The import tax – correctly called import sales tax – is due when goods are imported from third countries. The German customs administration levies import sales tax alongside other taxes. The import sales tax is comparable to the better known sales tax that is incurred for deliveries and services…

Scheduled depreciation – deduction for wear and tear, depreciation Scheduled depreciation shows the “depreciation” and thus the wear and tear of an asset in accounting. They distribute the acquisition or production costs of the fixed assets over the years of use. This means that depreciation is an expense that reduces a company’s profit and is…

A company can hardly do without them: good employees. However, with the hiring of personnel, numerous formal things also come up to the entrepreneur. All of these come together in the payroll department and it is not only about the payment processing of monthly salaries and wages, but also the various reporting obligations are in…

The advantages and disadvantages of lean production at a glance First, a brief overview of the advantages of lean production: Advantages Comment Lead times With lean production, lead times can be shortened. productivity When using lean production, productivity can be greatly increased. This is due to a higher production speed. quality The quality can be…

Lean Production Methods – The eight basic pillars of lean production systems In the early days, there was little acceptance of lean production from employees. Rather, there was the misconception that this was a matter of rationalization measures. At the time, however, everyone quickly realized that lean production can only be successful if the entire…

Time and money play an important role in every company. In addition to the sensible and economical use of operating materials, but also human resources, production output must be increased. At the same time, it is possible to reduce the associated costs. For this, however, lean production is required. What does lean production mean? The…

What do you have to put down? Of course, the path to a paperless office only leads through digital filing. In any other way, stacks of paper on the desks can hardly be avoided. But that also means that you have to file some documents. This applies to your invoices and your invoices . But…

The filing of invoices in accounting is an essential system in practice in order to always have the best possible overview. For you as an entrepreneur in particular, it is important to find an ideal solution for filing invoices for you and your bookkeeping. There is no invoice template here that can be used equally…

Mezzanine financing This type of capital raising consists of two forms of financing. The debt and equity financing . In this way, the advantages of both types of financing are combined. As a rule, you retain your independence in your decisions, but you still have sufficient liquidity for new investments and you can even deduct…