Jahresabschlussanalyse
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Book 1
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Book 1
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Book 1
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Home > Business and Economics > Economics > Jahresabschlussanalyse: Instrumente, Bilanzpolitik, Kennzahlen
Jahresabschlussanalyse: Instrumente, Bilanzpolitik, Kennzahlen

Jahresabschlussanalyse: Instrumente, Bilanzpolitik, Kennzahlen


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About the Book

Der Jahresabschluss ist die einzige gesetzlich normierte Informationsquelle, die Aussagen zur wirtschaftlichen Situation eines Unternehmens liefern kann. Daher ist die eingehende Analyse des Jahresabschlusses zwingende Voraussetzung, um Erkenntnisse uber die betriebliche Vermogens-, Finanz- und Ertragslage zu erhalten. Gleichzeitig ist es von entscheidender Bedeutung, die Auswirkungen unternehmerischen Handelns unter Berucksichtigung steuer- und bilanzpolitischer Gestaltungsmoglichkeiten und deren Auswirkungen auf das Bilanzbild einschatzen zu konnen. Das Lehrbuch stellt zunachst die Grundlagen der Buchfuhrung und des handelsrechtlichen Jahresabschlusses dar, um anschliessend die derzeit vorrangig in der Praxis verwendeten Verfahren der Jahresabschlussanalyse (Kennzahlen, Diskriminanzanalyse und Neuronale Netze) vorzustellen und kritisch zu betrachten. Insbesondere die sich derzeit in einer (Weiter-)Entwicklung befindenden wertorientierten Kennzahlen werden ausfuhrlich vorgestellt. Ein umfangreicher Aufgaben- und Ubungsteil mit Losungsskizzen hilft bei der Wissensuberprufung. Die Autoren: StB Prof. Dr. Michael Wehrheim lehrt Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre an der Philipps-Universitat Marburg. StB Dr. Thorsten Schmitz, ehemaliger wissenschaftlicher Mitarbeiter des dortigen Lehrstuhls, ist nunmehr in einer mittelstandischen Steuerberatungs- und Wirtschaftsprufungsgesellschaft tatig. Zielgruppen: Studenten und Dozenten der Wirtschaftswissenschaften

About the Author :
StB Prof. Dr. Michael Wehrheim ist Inhaber des Lehrstuhls fur ABWL, insbesondere fur Betriebswirtschaftliche Steuerlehre und Externes Rechnungswesen an der Justus-Liebig-Universitat Giessen. StB Dr. Thorsten Schmitz ist selbstandig als Steuerberater tatig.


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Product Details
  • ISBN-13: 9783170208681
  • Publisher: Kohlhammer
  • Publisher Imprint: Kohlhammer
  • Height: 231 mm
  • No of Pages: 216
  • Spine Width: 15 mm
  • Weight: 326 gr
  • ISBN-10: 3170208683
  • Publisher Date: 09 Jun 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Instrumente, Bilanzpolitik, Kennzahlen
  • Width: 155 mm


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