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Darstellung der bilanzanalytischen Kennzahl "Working Capital"

Darstellung der bilanzanalytischen Kennzahl "Working Capital"

          
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About the Book

Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,00, Fachhochschule Koblenz - Standort RheinAhrCampus Remagen, Sprache: Deutsch, Abstract: Das Ziel dieser Ausarbeitung ist es, die Darstellung der bilanzanalytischen Kennzahl Working Capital zu beleuchten. Dazu gehören sowohl die Definition der Bestandteile, welche in der Bilanz eines Unternehmens zu finden sind, als auch die Hintergründe und der Nutzen dieser Kennzahl. Aufgrund der Sinnhaftigkeit eines Praxisbezugs wird zur Erläuterung des Working Capital der Geschäftsbericht des Geschäftsjahres 2018 der BMW AG herangezogen. Die BMW AG stellt das Working Capital im Geschäftsbericht nicht explizit dar. Allerdings werden Umlaufvermögen und kurzfristige Verbindlichkeiten in der Bilanz im Detail ausgewiesen. Daher kann das Working Capital in dieser Ausarbeitung anhand dieses Praxisbeispiels berechnen werden. Zusätzlich zur Berechnung des Working Capital wird auf die Kennzahl Working Capital Ratio, WCR, eingegangen. Das WCR sagt unter anderem aus, ob das Umlaufvermögen langfristig finanziert ist. Für einen Vergleich auf Branchenebene wurde eine Gegenüberstellung des WCR der BMW AG mit der Daimler AG durchgeführt. Bei diesem Vergleich kann die Daimler AG ein besseres WCR vorweisen. Allerdings kann ein niedrigeres Working Capital auch ein besseres Working Capital Management oder auch eine höhere Marktmacht bedeuten. Auf diese Themen wird in dieser Arbeit jedoch nicht näher eingegangen.


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Product Details
  • ISBN-13: 9783346145031
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346145034
  • Publisher Date: 29 Feb 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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