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Kritische Analyse von cashflow-basierten Kennzahlen und deren Potentiale für die Unternehmenssteuerung

Kritische Analyse von cashflow-basierten Kennzahlen und deren Potentiale für die Unternehmenssteuerung

          
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About the Book

Aufgrund der zunehmenden Dynamik und der Globalisierung auf den Märkten nehmen die Verflechtungen zwischen Organisationen und ebenfalls auch die Prozesse innerhalb der Unternehmen immer weiter an Komplexität zu. Das stetige Wachstum von Unternehmen ist somit unmittelbar mit einer zunehmenden Menge an Informationen und Entscheidungsfaktoren verbunden, welche sich zu einer hohen Belastung des Managements entwickeln. Darauf aufbauend bestehen vielfältige und divergierende Ansprüche und Interessen von Stakeholdern, die einen wesentlichen Einfluss auf den Unternehmenserfolg haben. Demzufolge kommen in der betriebswirtschaftlichen Praxis vielfältige Finanzkennzahlen zum Einsatz, um der komplexen Informationsflut entgegenzuwirken und die unternehmerische Umwelt zu vereinfachen. Aus unternehmensinterner Sicht werden Kennzahlen zur Planung, Bewertung und Kontrolle von Prozessen benötigt, da hierbei eine erhebliche Zeitersparnis realisiert werden kann. Aus externer Sicht spielt die Informationsfunktion von Kennzahlen eine bedeutsame Rolle, denn die Stakeholder und insbesondere die externen Kapitalgeber haben großes Interesse an der wirtschaftlichen Lage und Entwicklung des Unternehmens. Dafür werden die finanziellen Zielvorstellungen der verschiedenen Anspruchsgruppen in Zielgrößen übersetzt, die dann als Basis für die Steuerung des Unternehmens dienen soll. Außerdem kann anhand von Finanzkennzahlen schnell ein Überblick über die internen Prozesse auf eine effiziente Weise erlangt werden. Anknüpfend an die Einleitung werden im zweiten Kapitel der vorliegenden Arbeit die theoretischen Grundlagen hinsichtlich der Finanzkennzahlen, insbesondere cashflow-basierte Kennzahlen, sowie ihre Eigenschaften und ihre Berechnungen beschrieben. Daran anschließend wird im dritten Kapitel analysiert, welche cashflow-basierten Finanzkennzahlen in der Praxis verwendet werden und wie die transparente Darstellung dieser Kennzahlen in den Geschäftsberichten aufgelistet wird. Abschließend werden di


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Product Details
  • ISBN-13: 9783961168620
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Height: 210 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3961168628
  • Publisher Date: 02 May 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 86 gr


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