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Erfolgsmaßstäbe Im Externen Rechnungswesen

Erfolgsmaßstäbe Im Externen Rechnungswesen

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,9, Hochschule Bremen, Veranstaltung: Bachelor Projekt, 21 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Betriebswirtschaftlicher Erfolg wird - in Zusammenhang mit Vision und Strategie eines Unternehmens - unterschiedlich definiert, gemessen und bewertet. Ob die Maximierung des Shareholder Value, ansteigende Kundenzufriedenheit oder kontinuierliche Prozessoptimierungen: Sie alle können betriebswirtschaftlichen Erfolg widerspiegeln. Jedoch ist kein Erfolgsbegriff so verbreitet wie der monetäre Erfolg. Dieser wird, basierend auf betriebswirtschaftlichen Vorgängen, im Rechnungswesen des Unternehmens ermittelt. Einige Erfolgsgrößen aus dem Rechnungswesen - zum Beispiel der Jahresüberschuss - sind Pflichtbestandteil des Jahresabschlusses, während andere - zum Beispiel die earnings before interest and taxes - freiwillig berichtet oder von einem externen Analysten ermittelt werden können. Die vorliegende Arbeit ist mit Erfolgsmaßstäben im externen Rechnungswesen befasst. Neben dem Jahresüberschuss und dem mit ihm verwandten Bilanzgewinn, werden Erfolgsmaßstäbe aus der Erfolgsspaltung, der Cashflow und eine Auswahl der so genannten "Pro-forma-Kennzahlen" besprochen. Aufbauend auf einer allgemeinen Definition wird die Ermittlung der Erfolgsmaßstäbe dargestellt und eine Beurteilung vorgenommen. Zuvor werden die Begriffe "externes Rechnungswesen," "Erfolg und Erfolgsmaßstäbe" sowie die "erfolgswirtschaftliche Bilanzanalyse" abgegrenzt. Schließlich wird ein Fazit die Ergebnisse der Arbeit zusammenfassen und weitere Forschungsansätze vorschlagen. Die vorliegende Arbeit ist primär an den Inhalten des Handelsgesetzbuches zur Bilanzierung ausgerichtet. Allerdings werden an ausgewiesenen Stellen auch die Zusammenhänge und Implikationen in der internationalen Rechnungslegung - dies umfasst hier die US-GAAP und die IFRS - erläutert. Die Darstellung und Analyse der Erfol


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Product Details
  • ISBN-13: 9783638949149
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 63 gr
  • ISBN-10: 3638949141
  • Publisher Date: 20 Jun 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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