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Entwicklung Einer Kapitalflussrechnung Als Instrument Zur Beurteilung Der Ertrags Und Finanzlage
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Book Synopsis Entwicklung einer Kapitalflussrechnung als Instrument zur Beurteilung der Ertrags- und Finanzlage by : Udo Eckert
Download or read book Entwicklung einer Kapitalflussrechnung als Instrument zur Beurteilung der Ertrags- und Finanzlage written by Udo Eckert and published by GRIN Verlag. This book was released on 2004-08-11 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Controlling, Note: 1,3, Hamburger Fern-Hochschule (Betriebswirtschaft), Sprache: Deutsch, Abstract: Erfordernisse zur Darstellung einer Kapitalflussrechnung Kapitalflussrechnungen (KFR) gewinnen - auch vor dem Hintergrund der Ratinganforderungen - zunehmend an Bedeutung. Sie sind nicht nur für Finanzanalysten, Banken und Kapitalanleger, sondern auch für die Geschäftsleitung des Unter- nehmens ein wichtiges Entscheidungsinstrument. In der Wirtschaftspresse und der Öffentlichkeit wird in diesem Zusammenhang häufig das Schlagwort „Cash is King“ verwendet. Unternehmen können oft nicht hinreichend an ihrer Gewinn- bzw. Verlustsituation beurteilt werden, denn insbesondere Wachstumsunternehmen sind häufig durch Liquiditätsengpässe gefährdet. Der Gewinn als Erfolgsmaßstab wird in diesem Zusammenhang zu- nehmend kritisiert, denn er stellt keine erwirtschaftete Liquidität im eigentlichen Sinne dar. Er kann durch entsprechende bilanzpolitische Maßnahmen manipuliert werden. Investoren und Kreditgebern kommt es für die Bewertung der finanziellen Verhältnisse des Unternehmens auf die Kenntnis an, ob und inwieweit das Unternehmen Geldmittel generierte und wie diese investiert wurden. Nur so kann eingeschätzt werden, wie die Zukunft des Unternehmens aussehen könnte und welchen Risiken sie gegenübersteht. Im Rahmen der Kreditprüfung durch Banken und anderen Geldgebern ist die KFR ein zunehmend eingesetztes Instrument. Einerseits für die Vergabe von neuen Fremdmitteln durch Banken, andererseits um bei Herstellern und Lieferanten entsprechende Kredite und Zahlungsziele zu erhalten (vgl. FRANKE 1987, 157). Zu klären ist die Frage, ob das Unternehmen im Rahmen seiner Selbstfinanzierungskraft den Kapitaldienst nachhaltig bedienen kann (vgl. FINGERHUT 1991, 75). Neben der Gewinnerzielungsabsicht eines Unternehmens folgt zwangsläufig die dauernde Aufrechterhaltung des finanziellen Gleichgewichts. Dass dies nicht unbedingt als Nebenbedingung anzusehen ist, beweist die hohe Anzahl an Insolvenzen der Vergangenheit. Diese entstanden nicht nur wegen Überschuldung oder fehlender Gewinne, sondern vielmehr aus der Tatsache, dass eine plötzlich auftretende Illiquidität zur Zahlungsunfähigkeit führte. Die Ertrags- und Finanzlage steht in einem engen Zusammenhang. Wer über Jahre hinweg eine schlechte Ertragslage vorweist (negativer operativer Cash Flow), ist zunehmend auf Fremd- bzw. Eigenkapitalzuführung angewiesen, um seine Investitionen durchführen zu können. ....
Book Synopsis Segment Reporting by : International Accounting Standards Committee
Download or read book Segment Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Dynamic Accounting by : Eugen Schmalenbach
Download or read book Dynamic Accounting written by Eugen Schmalenbach and published by . This book was released on 1959 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sustainable Value Added by : Frank Figge
Download or read book Sustainable Value Added written by Frank Figge and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Abridgment of the Debates of Congress, from 1789 to 1856: March 13, 1826-Feb. 6, 1828 by : United States. Congress
Download or read book Abridgment of the Debates of Congress, from 1789 to 1856: March 13, 1826-Feb. 6, 1828 written by United States. Congress and published by . This book was released on 1858 with total page 794 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book German books in print written by and published by . This book was released on 1980 with total page 1832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Lehrbuch Der Kaufmännischen Buchhaltung by : Ge Kurzbauer
Download or read book Lehrbuch Der Kaufmännischen Buchhaltung written by Ge Kurzbauer and published by Legare Street Press. This book was released on 2023-07-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to the principles and practices of double-entry bookkeeping, suitable for students and professionals alike. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Download or read book The Year 2000 written by Herman Kahn and published by . This book was released on 1967 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Competition Law Enforcement in the BRICS and in Developing Countries by : Frederic Jenny
Download or read book Competition Law Enforcement in the BRICS and in Developing Countries written by Frederic Jenny and published by Springer. This book was released on 2016-06-13 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: This contributed volume focuses on competition policy enforcement in BRICS and developing counties. It examines the role and application of economic analysis and evidence in law enforcement procedures, as well as their influence on competition authorities’ policy-making. The contributors also address topics such as recent developments in competition law and practice, institutional design, indicators of performance in enforcement, the incorporation of public interest concerns in Competition Authority objectives, procedural fairness, procurement procedures and compulsory licensing.
Book Synopsis Scenario Techniques by : Ute Von Reibnitz
Download or read book Scenario Techniques written by Ute Von Reibnitz and published by McGraw-Hill Companies. This book was released on 1989-01-01 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tolna--a Rural Area in Central-Europe by : Norbert Pap
Download or read book Tolna--a Rural Area in Central-Europe written by Norbert Pap and published by Dr Pap Norbert. This book was released on 2007 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Archaic Bookkeeping by : Hans J. Nissen
Download or read book Archaic Bookkeeping written by Hans J. Nissen and published by University of Chicago Press. This book was released on 1993 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work brings together current scholarship on the earliest true writing system in human history. Invented by the Babylonians at the end of the fourth millennium BC, this script, called proto-cuneiform, survives in the form of clay tablets that have until now posed formidable barriers to interpretation. Many tablets, excavated in fragments from ancient dump sites, lack a clear context. In addition, the purpose of the earliest tablets was not to record language but to monitor the administration of local economies by means of a numerical system.
Book Synopsis The History of Accounting by : Michael Chatfield
Download or read book The History of Accounting written by Michael Chatfield and published by Taylor & Francis. This book was released on 1996 with total page 649 pages. Available in PDF, EPUB and Kindle. Book excerpt: This encyclopedia's more than 400 entries focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts and much more. It is aimed at the student, researcher or professional.
Download or read book Doing Business 2008 written by World Bank and published by World Bank Publications. This book was released on 2007-09-26 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulations affecting 10 areas of everyday business are measured: starting a business, dealing with licenses, employing workers, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, and closing a business. 'Doing Business 2008' updates all 10 sets of indicators, ranks countries on their overall ease of doing business, and analyzes reforms to business regulation - identifying which countries are improving their business environment the most and which ones slipped. The indicators are used to analyze economic outcomes and identify what reforms have worked, where and why. 'Doing Business 2008' focuses on how complex business regulations dampen investment, growth and job creation in all businesses, and especially opportunities for women entrepreneurs.
Book Synopsis Foster's Complete Hoyle by : Robert Frederick Foster
Download or read book Foster's Complete Hoyle written by Robert Frederick Foster and published by . This book was released on 1909 with total page 952 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Social Enterprise and the Third Sector by : Jacques Defourny
Download or read book Social Enterprise and the Third Sector written by Jacques Defourny and published by Routledge. This book was released on 2014-06-05 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concepts of social enterprise and social entrepreneurship are rapidly attracting increased attention in academic spheres and from policy-makers, as well as field workers who are setting up new initiatives or reshaping their organizations. These concepts are perceived as defining innovative and dynamic responses to major global challenges in today’s societies. The debate about social enterprise is now world-wide, with lively exchanges between American and European scholars. However, the research and landscapes still differ significantly in different regions, and diversity also exists within specific regions such as Europe. This book presents the most comprehensive set of contributions reflecting the European-wide debate, but with frequent connections to developments in other parts of the world. This book is a result of work carried out by members of the EMES International Research Network, which is a pioneer in this field. Social Enterprise and the Third Sector will appeal to all researchers who focus on the third sector, social economy and social enterprise, to MBA and postgraduate students, as well as to intellectual social enterprise leaders and practitioners. It will soon become a key reference for all those who want to explore the full richness of these concepts and follow this important academic debate.
Book Synopsis OECD Green Growth Studies Greener Skills and Jobs by : OECD
Download or read book OECD Green Growth Studies Greener Skills and Jobs written by OECD and published by OECD Publishing. This book was released on 2014-02-13 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report suggests that the role of skills and education and training policies should be an important component of the ecological transformation process.
