Meaning of Depreciation


Depreciation is made on the company’s fixed assets, which lose value over time through natural wear and tear and through their use. Aging, wear and tear, but also external influences, accidental damage and falling prices are the causes of impairment. These reductions in value are recorded in the accounts and referred to as depreciation. A […]

Chaotic Warehousing 3

Meaning of Chaotic Warehousing Part 3


Support chaotic warehousing with software If this is the case, all warehouse movements can be saved via the warehouse software and made available as information. The employees call up the information or feed it into the warehouse management system with their mobile scanners while the warehouse is moving. In this way, all those affected are […]


Meaning of Commercial Register


The commercial register is a directory that provides information about the merchants registered there. Registration is mandatory for all merchants, OHGs and corporations. Small businesses and freelancers are exempt from registration. However, the question arises as to whether an entry is generally useful, as the company name is automatically protected in this way. The commercial […]

Chaotic Warehousing 2

Meaning of Chaotic Warehousing Part 2


Advantages of chaotic warehousing The storage areas are optimally used in chaotic warehousing, as newly arriving goods are always assigned to a free storage space. You can react very quickly and flexibly to fluctuations in inventory or a change in product range: If a storage location is occupied, the next free location is used – […]

Dumping 2

Meaning of Dumping Part 2


Is unfair competition successful in the long run? Whether the described worst-case really makes its appearance depends primarily with the market development, the purchasing behavior of customers and the market flexibility together. The following principles apply in this regard: The lower the market entry thresholds for smaller, non-monopoly providers, the lower the effects of dumping. […]

Dumping 1

Meaning of Dumping


Setting the sales price of your goods or services is a central aspect of corporate strategy. Usually these prices should be higher than the manufacturing cost to make a profit. But the so-called dumping aims at a completely different sales strategy. What is dumping? The term dumping is understood to mean the sale of goods […]

Product Life Cycle 3

Meaning of Product Life Cycle Part 3


The ideal product planning based on the product life cycle Increasing sales, increasing market share, optimizing profits and increasing cash flow are among the primary goals of a company. In order to achieve these goals, it is important to optimally steer product management, the marketing mix and sales through the right actions and measures. The […]

Product Life Cycle 2

Meaning of Product Life Cycle Part 2


Marketing mix In connection with the five phases of the product life cycle, the term marketing mix is sometimes used . This means that the more targeted the marketing, the more effective the individual measures can be. The marketing mix is ​​therefore an important tool for successful campaigns. The market situation and the product life […]


Meaning of Index Funds


The mutual fund family has had one member richer for several years. In addition to traditional equity funds, index funds are becoming more and more popular. Index funds were only approved in Germany when the 3rd Financial Market Promotion Act came into effect in 1998. Before that, fund companies were prohibited from replicating an index […]

Intralogistics 2

Meaning of Intralogistics Part 2


Intralogistics 4.0 Intralogistics 4.0 is the final step in expanding the technological possibilities of internal logistics. The goal is not only to digitize processes, but to create intelligent, automatically communicating systems that contribute to the optimization of warehousing, planning and transport. Examples of this can be self-learning software solutions, but also intelligent containers that recognize […]

Intralogistics 1

Meaning of Intralogistics


The term intralogistics is still comparatively new and was created to clearly differentiate logistical processes that take place within a company from other, external logistics processes. Intralogistics – definition Intralogistics includes every form of logistics that is necessary within the company. These include in particular: Incoming and outgoing goods Flow of goods within the company […]

Commercial Letter

Meaning of Commercial Letter


Every company and every private or public household does business. Private households only benefit from this, all other economic subjects pursue commercial goals, either to maximize profits or to cover costs. From a legal point of view, a business is a conduct aimed at economic success that is linked to legal consequences. Each of these […]

Fixed Costs

Meaning of Fixed Costs


Fixed cost definition Fixed costs are costs that occur continuously and at a constant level in a company. In addition to the variable costs, they are part of the total costs. Fixed costs are incurred at regular intervals (monthly, quarterly). They arise regardless of the workload of the employees and the amount of manufactured products […]

Elevator Pitch

Meaning of Elevator Pitch


Elevator pitch or simply “What do you do for a living?”. A freelancer or self-employed person hears this question again and again at a party or a business event. No matter where, the elevator pitch is a unique opportunity to present all the advantages of yourself and the company within a very short time. Elevator […]

Target and Actual Taxation

Meaning of Target and Actual Taxation


Target and actual taxation – also called target and actual taxation – is the taxation of deliveries and services. The tax law subject of target and actual taxation is sales tax . The legislature differentiates target and actual taxation according to the point in time at which sales tax liability arises. Because the target and […]


Meaning of MDAX


The MDAX share index comprises 60 medium-sized stock corporations. In terms of market capitalization and order book turnover, these follow directly on the companies listed in the DAX 30. The abbreviation MDAX is derived from the English term “mid cap” (average company size). The MDAX represents the German economy better than the DAX, since around […]


Meaning of SDAX


When people talk about the DAX, many investors and consumers think of “the” DAX, which the media usually talk about. However, the DAX, or more precisely the DAX 30, only includes the 30 largest companies in Germany. However, since there are many more stock corporations, the DAX was expanded to include the MDAX and the […]


Meaning of Reference Interest Rate


A reference interest rate determines the changes in variable-interest contract transactions. Such financial products mainly include savings, but also some loans. It is important that the reference interest rate cannot be influenced by either of the contracting parties, but is specified by a neutral body. If the reference interest rate changes, the interest rate on […]


Meaning of Return


For an investor, no matter in which segment he invests his money, in the end it is the return that counts. This is not, or only rarely, identical to the interest rate. Depending on the respective capital investment, a wide variety of factors influence the return on the investment. In short, the return is determined […]


Meaning of Bug


Many words are used on a daily basis in our language and, however, they are not accepted by the DigoPaul. The dictionary of the entity, however, is updated over time and it is likely that a term that is not recognized today will become part of a future edition. In the case of bug, it […]


Meaning of Attic


Before entering fully into the meaning of the term attic, it is necessary to know its etymological origin. In this case, we can state that it is the result of the sum of two different parts: -The noun buharda, which was the term that formerly was given to a vent that existed in houses for […]


Meaning of Owl


An owl is an animal that belongs to the strigid clade. It is a bird of nocturnal and predatory habits, characterized by having feathers that look like ears. This peculiarity makes it possible to differentiate owls from barn owls and other similar species. Of this animal it is worth knowing a series of identity signs […]


Meaning of Vulture


A vulture is a bird of prey whose body can reach a wingspan of more than two meters and a weight of about 6.5 kilograms. This animal form flocks has the bare neck and bald head. According to DigoPaul,vultures generally eat the meat of beings that have already died, although they can occasionally hunt and […]