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Strategisches Controlling Auf Der Basis Des Cash Flow

Strategisches Controlling Auf Der Basis Des Cash Flow

          
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About the Book

Das strategische controlling steht noch immer im Schatten der operativen Aktivitaten. Es gilt zwar, das Unternehmen in die Zukunft zu fuhren, leider wird aber im unternehmerischen Bandeln noch immer selten uber den Tellerrand des operativen Control lings hinausgesehen und das strategische Konzept einbezogen. Refauter verfolgt mit seiner Arbeit das Ziel, mit dem Cash Flow-Konzept nahtlos das operative mit dem strategischen Controlling zu verbinden. Er uberpruft, ob bzw. inwieweit sich der Cash Flow als durchgangige Orientierung fur die strategische Unternehmenssteuerung eignet, inwieweit seine Aussagekraft gegebenenfalls durch erganzende Informationen im Bedarfsfall ausgeweitet werden kann. Ausgangspunkt seiner Oberlegungen ist dabei die Einsicht, da sich die Zukunft weitgehend der Durchschaubarkeit entzieht. Da aber unternehmerische Aktivitat der Zukunft vorgreift, braucht sie eine Orientierung, die sie bei diesem Gang leitet. Unternehmerisches Bandeln hei t (zwar) riskante, (aber) erfolgversprechende Aktivitaten durchzufuh- reno In der Literatur dominiert der (verfehlbare) Erfolgsbe- zug, die Beherrschbarkeit der Risiken tritt dahinter zuruck, sie werden pauschal verrechnet. Bestritten wird dabei nicht, da die Gewinnerzielung letztendlich Ziel der Aktivitaten ist. Das Gewinnversprechen begrundet aber nicht ohne weitere notwendige Bedingung die Investitionsentscheidung. Zuvor mu noch die Tragbarkeit des mit der Investitionsentscheidung (genauer: den Investitions- entscheidungen) verbundenen Risikos gepruft werden. Bier findet die entscheidende Abkehr von dem isolierten Investi- tionskalkul statt. Die Tragbarkeit des Investitionsrisikos hangt nun weniger vom Risiko der Detailinvestitionen ab als von der finanziellen Situation des Unternehmens insgesamt und diese wiederum reprasentiert der Cash Flow.


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Product Details
  • ISBN-13: 9783824400492
  • Publisher: Deutscher Universitats-Verlag
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 256
  • Series Title: German
  • Weight: 390 gr
  • ISBN-10: 3824400499
  • Publisher Date: 01 Jan 1990
  • Edition: 1990 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 15 mm
  • Width: 156 mm


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Strategisches Controlling Auf Der Basis Des Cash Flow
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