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Planung Steuerung und Kontrolle der liquiden Mittel

Planung Steuerung und Kontrolle der liquiden Mittel

          
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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Controlling, Note: 1,3, Fachhochschule Bonn-Rhein-Sieg, Sprache: Deutsch, Abstract: Die Planung, Steuerung und Kontrolle der liquiden Mittel stellt einen der wichtigsten Bereiche der betrieblichen Finanzwirtschaft dar. Unter liquide Mittel fallen im Rahmen dieser Arbeit Kassenbestände der Unternehmen sowie Sichteinlagen bei Kreditinstituten, Schecks, Bundesbank- und Postgiroguthaben. Liquidität ist lt. Gräfer, Scheld und Beike "die Fähigkeit einer Unternehmung, ihren fälligen Zahlungsverpflichtungen in jedem Zeitpunkt betragsgenau nachzukommen oder - anders ausgedrückt - ständig über ausreichende Zahlungsmittelbestände zu verfügen, um den Ausgleich der Ein- und Auszahlungen bewirken zu können." Die Liquidität stellt eine fundamentale Existenzbedingung für jede Unternehmung dar, die zu jedem Zeitpunkt auch kurzfristig gesichert sein muss. Wenn die Sicherung der Liquidität nicht gewährleistet ist, folgt die Illiquidität als Konsequenz. Dies wiederum hätte den Konkurs des Unternehmens zur Folge. Nicht nur Illiquidität ist eine Ursache der Insolvenz, sondern auch die Überschuldung der Unternehmen, d.h. wenn das Vermögen die bestehenden Verbindlichkeiten des Unternehmens nicht deckt. Insolvent werden lt. Däumler vor allem neue Unternehmen innerhalb der ersten fünf Jahre. Er sieht die hauptsächlichen Insolvenzgründe in Eigenkapitalmangel, Forderungsausfällen, Marktschwächen und Missmanagement. Missmanagement definiert Däumler als schlechte Geschäftsführung und Organisation, Fehlinvestitionen und falsche Produktionsprogramme, Fehler im Rechnungswesen und schlechte Finanzplanung. Ein gut funktionierendes Finanzmanagement ist existentiell wichtig. Seine Planungs-, Steuerungs- und Kontrollaufgaben werden im nächsten Kapitel dieser Arbeit näher erläutert.


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Product Details
  • ISBN-13: 9783640556403
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 140 mm
  • ISBN-10: 3640556402
  • Publisher Date: 06 Mar 2010
  • Height: 216 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 41 gr


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