Fachhochschule Nordwestschweiz

This document summarizes the basics of macroeconomics and GDP, covering differences from microeconomics, macro goals, indicators, and welfare measures. It explains GDP measurement (expenditure, income, production), the circular flow model, CPI and inflation, sectoral balances, and the limits of GDP as a wealth indicator.

This document covers cost accounting systems, explaining job cost sheets, the accumulation of manufacturing costs, and the use of predetermined overhead rates. It also highlights the role of labor and raw materials in tracking and assigning production costs.

This document explains decision-making with the incremental analysis approach, focusing on identifying relevant revenues and costs across alternatives. It highlights both financial and non-financial impacts, supporting profitability and strategic choices.

This document covers cost-volume-profit (CVP) analysis, including how sales mix and resource use affect profitability. It explains contribution margin, break-even calculations, and how companies can plan sales and costs to reach profit targets.

This document explains how costs behave in relation to activity levels. It covers variable, fixed, and mixed costs, the relevant range, and methods like the high-low approach. It also introduces cost-volume-profit (CVP) analysis, including contribution margin, break-even analysis, target income, and margin of safety.

This document introduces the basics of managerial vs. financial accounting, key cost concepts, and manufacturing costs. It explains product vs. period costs, cost of goods manufactured, and how these appear in financial statements such as income statements and balance sheets.

This document explains distributed computing, client-server and multi-tier models, and the role of 5G in Switzerland including MIoT. It covers the difference between Internet and WWW, URL structure, DNS, IP addresses, and key Internet protocols. It introduces the TCP/IP model, cloud computing with IaaS, PaaS, SaaS, and explains HTML, browsers, and HTTPS.

This document introduces the Tarzan GmbH case for digital transformation, explains hardware types and requirements, input/output principles, operating systems and software types, and the link between hardware resources and applications. It also covers broadband internet, VPN operation, and secure online use.

This document explains the difference between data and information, system categories at different management levels, data marts vs. data warehouses, management support systems (MIS, EIS, DSS), requirements for EIS, cross-sectional systems (office, document, conference), and distinguishes workgroup computing, workflow management, processes, and workflows.

This document covers system vs. application software, enterprise application systems and their domains, software classification (SaaP vs. SaaS, licensing), standard vs. custom, horizontal vs. vertical solutions, ERP concepts and process links, customization options, software quality criteria, and basics of cost-benefit evaluation.