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Cash Flow Und Working Capital: Schlüssel Zur Finanzwirtschaftlichen Unternehmensanalyse

Cash Flow Und Working Capital: Schlüssel Zur Finanzwirtschaftlichen Unternehmensanalyse

          
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About the Book

Die Arbeit wurde als Dissertation mit dem Thema Inwieweit ist der Cash flow und das Working capital ein Mittel zur Errichtung der optimalen Finanzstruktur der Unternehmung?" im Institut fur Treuhandwesen an der Hochschule fUr Welthandel, Wien, geschrieben und im Dezember 1969 abgeschlossen. AnlaBlich einer Besprechung im Verlag habe ich mich entschlossen, meine Ausflihrun- gen einem groBeren Kreis zuganglich zu machen, da liber die Kennzahlen des Cash flow und Working capital wohl eine Hille von Einzeldarstellungen in den verschiedensten in-und auslandischen Zeitschriften zu find en ist, aber noch keine geschlossene Dar- stellung, die insbesondere die Zusammenhange herausgearbeitet hatte. Besonderen Wert wurde bei dem Aufzeigen der Probleme darauf gelegt, dem Praktiker durch Beispiele Anleitungen zu geben, urn u. a. die Berichtserstattung der Jahres- abschllisse aussagefahiger zu machen. Die Arbeit wurde noch um zwei Abschnitte erweitert, und zwar: Der Cash flow und die Mehrwertsteuer sowie die Ableitung des Cash flow aus der Gewinn-und Verlust- rechnung. Besonders bedanken mochte ich mich an dieser Stelle bei meinem Doktorvater, Herrn Professor Dr. Erich Loitlsberger, der mich zu der vorliegenden Arbeit angeregt hatte und dem ich flir die zahlreichen Hinweise zu herzlichem Dank verpflichtet bin. Des weiteren danke ich auch dem Koreferenten, Herrn Privatdozent Dr. Hans Lexa, Wien, sowie Herrn Dipl.-Kfm. Dr. Helmut Hoskovec, Assistent am Institut flir indu- strielle Betriebslehre an der Hochschule fUr Welthandel, Wien, flir die zahlreichen Hinweise und kritischen Bemerkungen. Mein Dank gilt auch den vielen Institutionen, die mir freundlicherweise Unterlagen zur Verfligung stellten.


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Product Details
  • ISBN-13: 9783409370523
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1972 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Weight: 327 gr
  • ISBN-10: 3409370528
  • Publisher Date: 01 Jan 1972
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 195
  • Series Title: German
  • Sub Title: Schlüssel Zur Finanzwirtschaftlichen Unternehmensanalyse
  • Width: 170 mm


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