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Systemorientierte Jahresabschlußanalyse

Systemorientierte Jahresabschlußanalyse


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About the Book

Die vorliegende Veröffentlichung ist ein Beitrag zur Weiterentwicklung und Verbesse- rung der Jahresabschluß-und Unternehmensanalyse. Geht man davon aus, daß der ver- öffentlichte Jahresabschluß auf absehbare Zeit das wichtigste gesetzlich vorgeschrie- bene Instrument zur Information über Unternehmen ist, wird man diesen nicht nur kri- tisieren können, wie dies in der bilanztheoretischen Diskussion des letzten Jahrzehnts überwiegend geschehen ist, sondern man wird ebenso intensiv an der Verbesserung der Erkenntnisgewinnung arbeiten müssen. Derartige Bemühungen sind allerdings nur dann sinnvoll, wenn der Informationsgehalt des Jahresabschlusses durch eine systematische Jahresabschlußanalyse erschlossen wird, weil der veröffentlichte Jahresabschluß, wie Lachnit überzeugend begründet, die ihm gestellte Informationsaufgabe erst in Verbin- dung mit systematischen Jahresabschlußanalysen zu erfüllen vermag. Nicht wenige kritische Anmerkungen zum Aussagewert des Jahresabschlusses in der neueren be- triebswirtschaftlichen Literatur erklären sich eben aus dieser isolierten Betrachtung des Jahresabschlusses. Um mit Hilfe der Jahresabschlußanalyse in dem vom Gesetzgeber gesteckten Rahmen einen möglichst hohen Informationsstand zu erreichen, hat der Verfasser diese sowohl in konzeptioneller als auch in verfahrenstechnischer Hinsicht weiterent- wickelt: in konzeptioneller Hinsicht durch Anwendung des systemtheoretischen An- satzes und in verfahrenstechnischer Hinsicht durch den Einsatz mathematisch-sta- tistischer Methoden sowie der elektronischen Datenverarbeitung. Mit dem Systeman- satz wird der Tatsache Rechnung getragen, daß die meisten bilanzanalytisch interes- sierenden Sachverhalte, wie z. B. Erfolgs- oder Finanzlage, komplexer Natur sind und sich angemessen nur mit Hilfe einer mehrdimensionalen Logik erfassen lassen. Hierfür eignen sich in besonderer Weise Kennzahlensysteme.


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Product Details
  • ISBN-13: 9783409170116
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1979 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 24 mm
  • Weight: 779 gr
  • ISBN-10: 3409170111
  • Publisher Date: 01 Jan 1979
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 439
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Sub Title: Weiterentwicklung Der Externen Jahresabschlußanalyse Mit Kennzahlensystemen, Edv Und Mathematisch-Statistischen Methoden
  • Width: 170 mm


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