Austria BKF D95 key terms

Austrian federal law governing the rights and duties of trades and crafts, including registration requirements, qualification proofs, and the scope of activities a business may legally perform.

Documented proof that a person holds the qualifications required for a regulated trade, typically shown through a completed apprenticeship, a relevant school certificate, or an examination.

Formal notification to the district authority that a trade is being started, which triggers the entry in the trade register and defines the legal start of business activity.

Official electronic record maintained by the authorities listing registered trades, their owners, and the licensed scope of each business activity in Austria.

Advanced Austrian trade examination demonstrating mastery of a craft, granting the right to train apprentices and often serving as a qualification proof for regulated activities.

Dual vocational training in Austria combining practical work in a company with attendance at a vocational school, regulated by the Vocational Training Act and leading to a recognised qualification.

Compulsory part-time vocational school that apprentices attend alongside their company training, delivering theoretical instruction and general education required by the training regulation.

Legally binding agreement between employer and employee setting out duties, working time, pay, and notice terms; in Austria certain minimum standards are fixed by collective agreements and statute.

Written agreement negotiated between employer organisations and trade unions that sets binding minimum wages and working conditions for the employees covered by its sectoral scope.

The ongoing employment relationship between an employer and a worker, creating mutual obligations such as providing work and pay, loyalty, and compliance with instructions.

Bookkeeping system in which every transaction is recorded on two sides, debits and credits, so that the accounting equation stays balanced and errors become visible.

Statement of financial position listing assets, liabilities, and equity at a specific date, prepared at the end of an accounting period to show the company's financial standing.

Periodic statement comparing revenues and expenses to show whether the business earned a profit or suffered a loss during the reporting period.

Tax levied on sales of goods and services, collected by the business from customers and paid to the tax office, with input tax on purchases generally deductible.

Input tax that a business pays on purchases and can reclaim from the tax authority, provided the supplier issued a valid invoice and the purchase serves the business.

Commercial document listing supplier, customer, goods or services, quantity, price, tax rate, and tax amount, serving as the basis for payment and input tax deduction.

Standardised chart of accounts that groups account numbers by business area, helping companies keep consistent bookkeeping and compare results across periods.

Calculation of a selling price from material, labour, overhead, and profit components, used to determine whether a quotation covers costs and yields a margin.

Difference between revenue and variable costs of a product or order, showing how much each sale contributes toward covering fixed costs and generating profit.

Costs that remain largely unchanged regardless of output volume in a period, such as rent, insurance, or salaries, and must be covered by total contribution margins.

Written commercial proposal stating scope, price, delivery time, and validity period, which can become the basis of a contract once the customer accepts it.

Document sent by the supplier confirming the terms of a customer order, reducing disputes about quantity, price, and delivery date later in the process.

Standardised drawing using views, dimensions, and symbols to describe the shape and tolerances of a component so that it can be manufactured and inspected.

Permitted deviation between a nominal dimension and the actual produced size, defining the upper and lower limits within which a part is still acceptable.

Structured list of all parts, materials, and quantities needed to build an assembly, used for procurement, production planning, and cost estimation.

Tool or instrument such as a caliper, micrometer, or gauge used to determine a measured value, requiring regular calibration to keep results reliable.

Comparison of a measuring instrument against a reference standard to document its deviation, ensuring measurements remain traceable and trustworthy over time.

Planned system of identifying, calibrating, and storing measuring and test equipment so that inspection results used for quality decisions stay valid.

Austrian law obliging employers to assess hazards, take preventive measures, and instruct workers, with the aim of protecting life and health at work.

Systematic identification and evaluation of hazards at a workplace, followed by documented measures to eliminate or reduce the associated risks.

Equipment worn by a worker such as helmet, gloves, goggles, or safety shoes to protect against specific hazards that cannot be removed by other measures.

Documented instruction given to workers about hazards, protective measures, and emergency behaviour, repeated at defined intervals and confirmed by signature.

Coordinated set of activities and processes used to plan, control, and improve quality so that products and services consistently meet agreed requirements.

Chart plotting measured values over time against control limits, helping operators detect trends or shifts before defective products are produced.

Check of an incoming invoice against order, delivery note, and price agreement before payment is released, preventing overpayment and fraud.

Complaint raised by a customer about a product or service, handled through structured recording, analysis, and corrective action to restore satisfaction and prevent recurrence.

Action taken to remove the cause of a detected nonconformity so that it does not recur, distinguished from immediate containment of the defect itself.

Separation of waste streams such as paper, metal, plastics, and hazardous waste at the point of generation, enabling recycling and lawful disposal.

Document required from certain Austrian businesses describing the types and quantities of waste produced and the measures planned for prevention, recovery, and disposal.

Ratio of useful output to energy consumed, improved by measures such as efficient drives, insulation, or load management to lower cost and environmental impact.

Specific request from a customer to supply defined goods or services under agreed terms, forming the practical starting point for planning and execution.

Structured investigation to determine why a deviation occurred, often using cause-and-effect or five-why techniques, so that effective corrective action can be chosen.