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| Author: | Hürlimann, W. |
| Title: | Kennzahlen als Führungshilfe. |
| Journal: | Management-Zeitschrift Industrielle Organisation
1990 : VOL. 59:6, p. 86-89 |
| Index terms: | BUSINESS RATIOS ACCOUNTING MANAGEMENT INFORMATION DECISION MAKING |
| Language: | ger |
| Abstract: | Basic values that represent the events and processes of a company's business life may be important management tools. Some of these values may be regarded as standards and guidance values. In business management, they constitute - with concentrated predictability - parameters for the current position and future development of a company. For the manager or entrepreneur, who wishes to use them as a management aid, it is important to select a collection of index numbers properly. Managers should know how these figures can be derived from the information processed within the accounting system of the company. Some special kinds of index number systems are reviewed (in connection with liquidity, sales, the balance sheet, early warning system, profit etc.). |
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