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Cash flow

Debit positions in accounting: A comprehensive guide for beginners

The debit position in accounting is a fundamental concept that is of great importance to both managers and experienced financial accountants. It refers to the planned or expected status of accounts at a particular point in time. This information is crucial not only for financial accounting, but also for preparing accurate financial statements and monitoring company finances. A well-structured understanding of the debit position can help you to avoid errors in accounting [...].

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What does property yield mean?

The property yield is a key figure for investors in the property market. It quantifies the profitability of a property investment and is usually expressed as a percentage. The return can be calculated using various methods, but is generally based on the ratio between the income generated and the costs of purchasing and maintaining the property. A high return indicates a profitable investment, while a low return indicates a potentially less lucrative investment. As a key indicator

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Organisational negligence in FM: How to avoid it in 2024?

In the complex world of facility management, organisational failure (or at least organisational negligence) can have far-reaching consequences that go beyond immediate physical damage. From potential property damage and personal injury to long-term damage to an organisation's reputation, the risks are high. This article explores what organisational negligence (because that's at least what the allegation is about...) means, the types of harm that can occur and effective strategies to address it.

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The most important tasks of a property manager

Letting properties is a central component of professional property management. An efficient letting strategy ensures a continuous cash flow and minimises vacancy periods. The core tasks include the creation of market-oriented exposés, target group-oriented marketing via various media channels and the organisation and implementation of viewing appointments. Careful credit checks on potential tenants and the drafting of legally compliant tenancy agreements are further essential steps in the letting process. Rental pricing is based on a sound market analysis, taking into account factors such as

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Depreciation: How to save taxes

Depreciation is an important aspect for businesses and individuals to understand their financial situation and save tax. It is important to understand how assets depreciate over time and how this can affect the tax burden. In this article, we will explore the different types of depreciation, how it is calculated and how it affects the balance sheet and income statement. Key Takeaways

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Property profit centre calculation: an element in the profitability analysis of buildings

Property profit centre accounting is an important tool in the field of property management. It makes it possible to analyse and evaluate the profitability of real estate properties. In this article, we will take a closer look at property profit centre accounting and explain its importance for property management. Key takeaways Real estate profit centre accounting is a method for analysing the profitability of real estate. It is important for assessing the profitability of property investments. Factors such as rental income, operating costs and investments are taken into account.

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