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| Author: | Jacobs, O. H. Oestreicher, A. Rheinboldt, R. |
| Title: | Die Ursachenrechnung zur Beurteilung der wirtschaftlichen Lage von (Konzern-) Unternehmen mit Hilfe von Kennzahlen |
| Journal: | Zeitschrift für Betriebswirtschaft
1999 : VOL. 69:5/6, p. 643-666 |
| Index terms: | COMPANIES FINANCIAL STATEMENTS BUSINESS RATIOS |
| Language: | ger |
| Abstract: | Forming a judgement about the financial position and perfor- mance of an enterprise with financial ratios, the search for the causes of a changed financial situation is aggravated by the adopted accounting policies and highly aggregated infor- mation, provided in consolidated financial statements. This article presents a method named "Ursachenrechnung" sup- porting this valuation process. Therefore, the changes of the book values in the positions of a (consolidated) finan- cial statement are decomposed into account turnovers and sorted by the investing and financing structure. The impor- tance of those single activities is calculated with a simple algorithm. Furthermore, the method identifies the subsidia- ries, which are responsible for the divergent financial si- tuation, observed on the consolidated level. |
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