Fielmann Sensitivitaetsrechnung 2006
1 Input  2 Input  3 Input  4 Input 
W = Working Capital, F = Financial Capital
FielmannFielmannFielmannFielmannFielmann
20062006200620062006
ohne-5 Mio.-10 Mio-15 Mio-20 Mio
R1 C.Revenues ( % Mill.EUR)11,0080,6411,0080,6411,0080,6411,0080,6411,0080,64
R2 C.Gross margin I/Revenues (% %Points)1,001,001,001,001,00
R3 C.Employees (% Employ.)300,00300,00300,00300,00300,00
 %Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR
01 External sales813,71813,71813,71813,71813,71
02 C.External sales11,0011,0011,0011,0011,00
03 Intercompany sales0,000,000,000,000,00
04 C.Intercompany sales          
05 Revenues100,00813,71100,00813,71100,00813,71100,00813,71100,00813,71
06 Gross margin70,8970,8970,8970,8970,89
07 Material expense236,90236,90236,90236,90236,90
08 Employees total average10.455,0010.455,0010.455,0010.455,0010.455,00
09 Personnel costs/employee-year          
10 C.Personnel costs/employee-year3,003,003,003,003,00
11 Expenses-Income ASRAP15,48126,19126,39126,59126,79
12 Other operating income          
13 Other costs I          
14 Other costs II          
15 Other costs III          
16 Other costs IV          
17 Other costs V          
18 Other taxes          
19 Other operating expenses          
20 Cost of pensions          
21 Income investments in other comp.0,000,000,000,000,00
22 Loss investments in other comp.0,000,000,000,000,00
23 Income investments financ. assets0,000,000,000,000,00
24 Other financial income0,000,000,000,000,00
25 Proceeds retirements fixed assets0,000,000,000,000,00
26 Proceeds retirements curr. assets0,000,000,000,000,00
27 Income extraordinary cash0,000,000,000,000,00
28 Expenses extraordinary cash0,000,000,000,000,00
Wie reagiert der Economic Value Added (EVA) wenn eine Verringerung der Inventories um je 5 Mio jeweils 0,2 Mio kostet? Stand: 12.6.2006