haku: @author Paul, W. / yhteensä: 4
viite: 4 / 4
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| Tekijä: | Paul, W. |
| Otsikko: | Finanzmanagement mit Hilfe von Kennzahlen - dargestellt am Beispiel der BASF - Kontaktstudium in Zusammenarbeit mit dem USW. |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1990 : DEC, VOL. 42:12, p. 1076-1106 |
| Asiasana: | FINANCIAL MANAGEMENT |
| Kieli: | ger |
| Tiivistelmä: | Under the above-mentioned topic the author discusses the question of a key figure aided management of an enterprise. Starting point is the trivial observation that at the beginning of each entrepreneurial activity or project there must be an expenditure which can only be recovered by a cash inflow after a time lag. This time span describes the extent of the financial risk of an enterprise. This requires actual information, financial planning and a capital investment policy by which not only the original expenditures are recovered as quickly as possible but also that the enterprise earns a return on these assets which includes a risk premium. |
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