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Cash Flow Management

Cash Flow Management

          
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About the Book

Wenn in einem Unternehmen Cash Flow Management betrieben werden soll, gilt es zu- nächst zu klären, was überhaupt ein Cash Flow ist. In Lexika, in Wirtschaftszeitungen oder auch von Banken werden unterschiedlichste Definitionen genutzt, um zu beschrei- ben, was unter Cash Flow zu verstehen ist. Unabhängig von Definitionen hat Cash Flow zwei Bedeutungsebenen. Zum einen ist der Cash Flow in einer Herkunftsbetrachtung ein Indikator für die Rentabilitätsstärke eines Unternehmens und beantwortet die Frage, welchen Ertrag ein Unternehmen erwirt- schaftet. Die zweite Ebene ist die Verwendungsbetrachtung, die der Frage nachgeht, welche liquiden Mittel einem Unternehmen fiir seine künftige Geschäftstätigkeit zur Verfiigung stehen. Rentabilität und Liquidität sind dabei sehr eng miteinander verbunden. Nur ein Unter- nehmen, das ausreichend liquide ist, kann überhaupt Geschäfte tätigen. Und wenn diese Geschäfte rentabel sind, wird damit die finanzielle Basis für die ForttUhrung der Geschäfte aus eigener Kraft gelegt. Zusätzlich wird die Liquidität allerdings auch durch bilanzielle und andere Ma�nahmen beeinflusst. Es ist nicht Intention dieses Buches, eine neue Definition für Cash Flow den bereits vorhandenen hinzuzufiigen. Vielmehr geht es primär darum, eine eher praktische Her- leitung des Cash Flows vorzunehmen und die positiven oder negativen Auswirkungen geplanter Ma�nahmen sowohl auf die Rentabilität als auch auf die Liquidität darzu- stellen.


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Product Details
  • ISBN-13: 9783322963406
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Height: 240 mm
  • Weight: 0 gr
  • ISBN-10: 3322963403
  • Publisher Date: 08 Jan 2019
  • Binding: Paperback
  • Language: German
  • Width: 170 mm


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