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Interpretation eines Geschäftsberichts: Begriff, Bestandteile, Bedeutung in der Praxis

Interpretation eines Geschäftsberichts: Begriff, Bestandteile, Bedeutung in der Praxis

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Controlling, Note: 2,7, Hochschule für Technik, Wirtschaft und Kultur Leipzig, Veranstaltung: Rechnungswesen / Controlling, 9 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: 1. Zielsetzung und Aufbau der Arbeit In der Wirtschaftspresse ist derzeit häufig zu lesen, dass Konzerne sich hart an der Verlustgrenze bewegen oder die Ergebnisse überraschend eingebrochen sind. In diesem Zusammenhang stellt sich nun die Frage, wie es denn zu diesen Einbrüchen kommen konnte, wo doch im letzten Geschäftsbericht noch steigende Gewinne ausgewiesen wurden und die Ertragskraft des Unternehmens gelobt wurde. Diese Hausarbeit soll dem Leser helfen Geschäftsberichte richtig zu lesen und zu interpretieren. Hierzu ist es zunächst notwendig zu klären, was man unter dem Begriff Geschäftsbericht versteht, welche Bestandteile er beinhaltet und welche Bedeutung der Geschäftsbericht in der Praxis hat. Dies erfolgt im 2. Kapitel. In Kapitel 3, welches den Kern dieser Hausarbeit bildet, soll dem Leser anhand von Praxisbeispielen gezeigt werden wie man die einzelnen Bestandteile von Geschäftsberichten richtig liest und interpretiert bzw. welche Aussagekraft sie besitzen. Als Praxisbeispiele wurden Geschäftsberichte von Unternehmen gewählt, welche den Zuhörern der Präsentation dieser Hausarbeit größtenteils bekannt sein müssten. So wird z. B. auf den Geschäftsbericht des Jahres 2003 von der Leipziger Versorgungs- und Verkehrsgesellschaft mit beschränkter Haftung (LVV GmbH) und auf den Geschäftsbericht des Jahres 2003 von der ProSiebenSat.1 Media AG eingegangen. Eine Zusammenfassung der wichtigsten Erkenntnisse dieser Arbeit erfolgt abschließend in Kapitel 4.


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Product Details
  • ISBN-13: 9783638762885
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 140 mm
  • ISBN-10: 3638762882
  • Publisher Date: 09 Nov 2007
  • Height: 216 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 59 gr


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