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Totales Cash-Flow-System Und Finanzflußverfahren

Totales Cash-Flow-System Und Finanzflußverfahren


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About the Book

Die Anregungen zu dieser Arbeit erhielt ich aus uber 30jahriger Tatigkeit als Priifer, Gutachter und Berater auf wirtschaftlichem Gebiet. Nach einigen Praxisjahren gab mein verehrter Lehrer, Herr Professor Dr. Dr. h. c. multo Erich Kosiol, mir als Lehr- stuhlassistent an der Freien Universitat Berlin Gelegenheit zu intensiver Beschaftigung mit betriebswirtschaftlichen Fragen, insbesondere mit der exakten Gedankenfuhrung der pagatorischen Bilanztheorie. Dieses zahlungsorientierte Denkgebaude befruchtete nicht nur die spatere praktische Arbeit, sondern bildete auch das theoretische Funda- ment der AktionsmodeUe. Die Anforderungen der Praxis losten aber auch gewisse Vorbehalte aus: Die relativ junge Betriebswirtschaftslehre hat sich explosionsartig ent- wickelt, Neuland entdeckt und erforscht, immer spezieUere Gebiete durchleuchtet, dar- uber aber die Zusammenschau offenbar vernachlassigt. Das konventionelle Rechnungs- wesen ist unhandlich fur Planungszwecke und unergiebig fur finanzieUe Oberlegungen und andere wichtige Aufgaben, wie Kooperation, Unternehmensbewertung und Auf- zeigen oder gar gezielte Durchfiihrung von strukturandernden Vorgangen. Hier fehl- ten lange Zeit geeignete Ansatze aus ganzheitlicher, ablauforientierter Sicht, die dem unternehmerischen Denken in Zusammenhangen entsprechen, einer Betrachtungsweise, die auch zur wirksamen Nutzung von EDV-Anlagen notwendig ist, wenn deren Ein- satz nicht auf die Bearbeitung von betrieblichen Teilbereichen beschrankt bleiben solI. Der Umfang der Forschungsarbeit und die Entwick1ung von EDV-Programmen fur ein grundsatzlich neues Projekt haben aUe Mitwirkenden ungewohnlich belastet. Herzlich gedankt sei den treuen Mitarbeitern fur ihren Einsatz, vielen fachlich Ver- bundenen fUr Rat und produktive Kritik sowie aufgesch10ssenen Auftraggebern fur Anregungen und Unterstiitzung. Versagt blieb leider meinem 1970 so plotzIich ver- storbenen MitgeseUschafter, Herrn Wirtschaftsprufer Dipl. -Kfm. H. -J.


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Product Details
  • ISBN-13: 9783409370325
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 11 mm
  • Weight: 376 gr
  • ISBN-10: 3409370323
  • Publisher Date: 01 Jan 1974
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 134
  • Series Title: German
  • Sub Title: Rechnergestützte Aktionsmodelle Für Die Praxis Zur Planung, Überwachung Und Analyse Von Ertragskraft, Finanzpotenz Und Bilanzpolitik
  • Width: 170 mm


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