Meaning of EBITDA 2

EBITDA according to the cost of sales method You can use the cost of sales method according to Section 275 (3) HGB as follows: If the cost of sales method is used, the following must be shown: Sales Production costs of the services provided to achieve the sales Gross profit on sales Distribution costs general administrative costs Other […]

Meaning of Quiet Partner

Meaning of Quiet Partner

The silent partner is never seen in a company and his name does not appear anywhere else. He is actually only involved as a donor and then demands participation. He doesn’t really have anything to say either, unless it has been laid down in a contract. However, the silent partner also has to bear a […]


Meaning of EBITDA

To assess the profitability of your company , you can work with various key figures . One of the most important is EBITDA. That means “earnings before interest, tax, depreciation and amortization” . In German: “Earnings before interest, taxes, depreciation and amortization on tangible and intangible assets”. And we have put together everything that is important to say about this for you in this post. Definition Strictly […]


Meaning of Buddha

The Buddhism is a religion that has a founder, called Buddha , which means “awake.” For his followers, awakening is the key. The Buddha figure Buddhists understand that human beings live as in a dream, from which they have to leave in order to understand the meaning of life. To understand this is to do […]


Meaning of Ecstasy

Erroneously called the love drug, ecstasy is considered a new drug and is well known among people who go out at night, especially in raves. Ecstasy causes a feeling of euphoria and pleasure. According to some people who have tried the drug, you are overcome by a feeling of lightness, joy and power. Ecstasy was […]


Meaning of Racism

The racism can not be defined as an attempt of description of the various human races – which is the goal of Physical Anthropology and Sociobiology – but as an ideology that seeks to explain human behavior by their racial origin . From a political point of view, racism aims, based on pseudoscientific foundations, to […]

Demographic Theories

Meaning of Demographic Theories

Demographic growth, since more remote times, has always been the subject of debates and reflections, always establishing a discussion between the availability of resources, number of inhabitants and socioeconomic development, see below the main demographic theories . 1. The Malthusian Theory Thomas Robert Malthus was the name of a British pastor and economist, creator of […]

Meaning of Business Tax

The business tax does not apply to all self-employed. The legislature differentiates between two groups for the self-employed. One group is tradespeople, the second group is freelance. The business tax does not apply to all self-employed. The legislator distinguishes between two groups: traders and freelancers Unlike income tax or VAT, the municipalities set the amount […]


Meaning of PCC

A few years ago, Brazil witnessed, through communication channels, one of the biggest prisoner rebellions in prisons in the south and southeast of the country. The state that suffered the most was São Paulo, where for a week, the capital seemed to be under siege. Terror and fear spread to the population like an epidemic. […]


Meaning of Mixed Funds

Mixed funds best reflect the original mutual fund approach. Mixed funds invest in (almost) everything. Stocks, bonds and money market papers form the basis of the selection universe, some providers even mix real estate into the portfolio. Investors who are looking for broad risk diversification but do not want to have 25 different stocks in […]

Direct Sales 3

Meaning of Direct Sales Part 3

What does direct sales look like in practice? When it comes to direct sales in practice, you have to differentiate between B2B and B2C. A B2C relationship always exists between you and potential customers who are private individuals. One speaks here of the ” business-to-consumer relationship “. If, on the other hand, your potential customers […]

Direct Sales 2

Meaning of Direct Sales Part 2

Danger! As a salesperson, you also have to bill for your work. Such an invoice must contain certain components and mandatory information so that it meets the legal requirements. The most important direct sales companies in Germany According to HOWSMB.COM, in Germany there are some companies that are completely focused on direct sales. The following […]

Direct Sales 1

Meaning of Direct Sales Part 1

For you as a company founder, it is important right from the start how you define your sales strategy and how you implement it. After all, you want your products or services to reach your potential customers. That’s why you have to actively distribute them. One way to reach your customers is through direct sales […]

Inventory 2

Meaning of Inventory

Inventory is an important factor in operational warehousing . It represents the number of units of a product that are physically in stock at a certain point in time, are on the way to the warehouse or can be recorded according to various criteria for accounting purposes. The shortage is increased by shortages, which are […]

Capital Assets

Meaning of Capital Assets

Fixed assets: what is it? The assets side of a balance sheet shows fixed assets, which are all assets that serve the company in the long term. The decision as to whether an item should be booked into fixed assets or current assets is often dependent on the plans of the company’s management. A machine […]

Assets and Liabilities

Meaning of Assets and Liabilities

The terms assets and liabilities refer to the accounting and balance sheet . Assets, i.e. the assets side, shows which assets are available to the company that can ultimately be actively worked with. The liabilities side, i.e. liabilities, on the other hand, shows how the company’s assets were financed – either with equity or with […]

Capital Increase 1

Meaning of Capital Increase

For you as a company, your company’s equity plays an important role. For this reason, a capital increase can be quite important and also useful. This is primarily a common practice in a stock corporation or a GmbH . But how is capital actually increased and what should be considered? What is a capital increase? […]

Investment Support

Meaning of Investment Support

Investments are very important in every company; they serve to expand, modernize or maintain the company. Start-ups need to invest to build their business. Investments are associated with high expenditures, and the available funds are not always sufficient. In order to make the investments, companies can take out a loan, if various conditions are met, […]

VAT Number

Meaning of VAT Number

If someone wants to register a business, it is first necessary to deal with the tax aspects. After all, the tax office wants to be “involved” in the income. It is therefore possible that a VAT number or an identification number must be applied for together with the business registration. Why is it necessary to […]


Meaning of Receipts

The term documents is an umbrella term and this describes: Bills, Receipts, Receipts and other evidence of business expense or income. A receipt is evidence of a specific event in the company, usually income or expenditure. But there are also inventory lists or removal documents that are also valid as documents. A withdrawal receipt must […]

Tax Number

Meaning of Tax Number

What is a tax number? Within Germany everyone, big or small, receives a tax number. In order to guarantee a clear assignment of a person or a company, it must be entered in every document, for example a tax return. This applies to income tax, sales tax, trade tax and also corporation tax. Without a […]


Meaning of Receipt

The receipt: colloquially also the receipt Colloquially, the sales slip is referred to as a sales receipt, which is a printed out proof of a business transaction at the till. In retail, the place where customers pay for the goods they buy is known as the cash register or checkout area – which is either […]