Pub Date : 2019-04-15DOI: 10.1515/9783110597035-201
{"title":"Vorwort","authors":"","doi":"10.1515/9783110597035-201","DOIUrl":"https://doi.org/10.1515/9783110597035-201","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132035918","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-15DOI: 10.1515/9783110597035-202
4.1 Finanz-Perspektive 167 4.1.1 Ergebnis-Kenngrößen 167 F 4.1.1-1 Earnings Before Taxes (EBT) 167 F 4.1.1-2 Earnings Before Interest and Taxes (EBIT) 169 F 4.1.1-3 Betriebsgewinn bzw. Betriebsverlust 171 F 4.1.1-4 Jahresüberschuss bzw. Jahresfehlbetrag 173 F 4.1.1-5 Net Operating Profit After Taxes (NOPAT) 176 F 4.1.1-6 Cash Value Added (CVA) 177 F 4.1.1-7 Economic Value Added (EVA) 179 F 4.1.1-8 Weighted Average Cost of Capital (WACC) 181 F 4.1.1-9 Ergebnisstruktur-Kennzahlen 183 4.1.2 Rentabilitäts-Kenngrößen 186 F 4.1.2-1 Rentabilität 186 F 4.1.2-2 EBIT-Marge 188 F 4.1.2-3 Umsatzrentabilität 190 F 4.1.2-4 Eigenkapitalrentabilität 192 F 4.1.2-5 Gesamtkapitalrentabilität 194 F 4.1.2-6 Return On Investment (ROI) 196 F 4.1.2-7 Return On Capital Employed (ROCE) 199 F 4.1.2-8 Return On Net Assets (RONA) 201 F 4.1.2-9 Ergebnis pro Aktie 203 F 4.1.2-10 Cash Flow pro Aktie 206 F 4.1.2-11 Cash Flow-Umsatzrentabilität 207 F 4.1.2-12 Kapitalwertrate 209 4.1.3 Cash Flowund Liquiditäts-Kenngrößen 211 F 4.1.3-1 Cash Flow 211 F 4.1.3-2 Bruttobzw. Netto-Cash Flow 214 F 4.1.3-3 Free Cash Flow 216 F 4.1.3-4 Operativer Cash Flow 217 F 4.1.3-5 Kapitalwert 220 F 4.1.3-6 Dynamische Amortisationsdauer 222 F 4.1.3-7 Cash Flow-at-Risk 224 F 4.1.3-8 Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA) 226 F 4.1.3-9 Liquidität 3. Grades 229 F 4.1.3-10 Working Capital 230 4.1.4 Finanz-, Kostenund Erlösstruktur-Kenngrößen 231 F 4.1.4-1 Eigenkapitalquote 231 F 4.1.4-2 Anlagendeckungsgrad III 233 F 4.1.4-3 Umschlagshäufigkeit 235 F 4.1.4-4 Kostenund Erlösstruktur-Kennzahlen 237 F 4.1.4-5 Zinsdeckungsgrad 239
4.1 Finanz-Perspektive 167 4.1.1 Ergebnis-Kenngrößen 167 F 4.1.1-1 Taxes前Earnings(愛)167 F 4.1.1-2 Earnings的{pos (and Taxes (EBIT) 169 F 4.1.1-3 Betriebsgewinn / . Betriebsverlust 171 F 4.1.1-4 Jahresüberschuss / . F 4.1.1-5 Jahresfehlbetrag 173位Operating利润是哪个Taxes (NOPAT) F 4.1.1-6现金价值Added (CVA) 177个F 4.1.1-7经济价值Added(夏娃)179 F 4.1.1-8 Weighted平均花费of Capital (WACC) 181 F 4.1.1-9 Ergebnisstruktur-Kennzahlen 4.1.2 183Rentabilitäts-Kenngrößen 186 F 4.1.2-1利润186 F 4.1.2-2 EBIT-Marge 188 F 4.1.2-3 Umsatzrentabilität 190 F 4.1.2-4 Eigenkapitalrentabilität 192个F 4.1.2-5 Gesamtkapitalrentabilität 194 F 4.1.2-6投资(歌手)196 F 4.1.2-7返回On Capital Employed (ROCE) 199 F 4.1.2-8返回On网资产(罗纳)201 F 4.1.2-9结果每股203 F 4.1.2-10每股现金流量206 F 4.1.2-11现金Flow-Umsatzrentabilität 207 F 4.1.2-12 Kapitalwertrate 209 4.1.3现金Flowund现金指标211净现金214度成本效益计量，231度4400、4400、41.4
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Pub Date : 2019-04-15DOI: 10.1515/9783110597035-203
{"title":"Abbildungsverzeichnis","authors":"","doi":"10.1515/9783110597035-203","DOIUrl":"https://doi.org/10.1515/9783110597035-203","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122045963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-15DOI: 10.1515/9783110597035-001
{"title":"1. Einleitung","authors":"","doi":"10.1515/9783110597035-001","DOIUrl":"https://doi.org/10.1515/9783110597035-001","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132727283","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-15DOI: 10.1515/9783110597035-fm
{"title":"Frontmatter","authors":"","doi":"10.1515/9783110597035-fm","DOIUrl":"https://doi.org/10.1515/9783110597035-fm","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133720893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-15DOI: 10.1515/9783110597035-003
{"title":"3. Fallstudie zu einem Stakeholder-orientierten Nachhaltigkeits-Reporting: Verknüpfung eines faktenfokussierten Berichtssystems des Fallstudien-Unternehmens mit einem umfassenden Fragenkatalog aus Stakeholder-Sicht","authors":"","doi":"10.1515/9783110597035-003","DOIUrl":"https://doi.org/10.1515/9783110597035-003","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"210 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121102834","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-15DOI: 10.1515/9783110597035-toc
{"title":"Inhaltsverzeichnis","authors":"","doi":"10.1515/9783110597035-toc","DOIUrl":"https://doi.org/10.1515/9783110597035-toc","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127223129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-15DOI: 10.1515/9783110597035-008
{"title":"Stichwortverzeichnis","authors":"","doi":"10.1515/9783110597035-008","DOIUrl":"https://doi.org/10.1515/9783110597035-008","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128520470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-15DOI: 10.1515/9783110597035-004
{"title":"4. Profile betriebswirtschaftlicher Kenngrößen – ausgerichtet am strukturellen Aufbau einer Sustainability Balanced Scorecard","authors":"","doi":"10.1515/9783110597035-004","DOIUrl":"https://doi.org/10.1515/9783110597035-004","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115671371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2016-01-11DOI: 10.1515/9783110444261-013
Hans-Ullrich Krause
{"title":"Literaturhinweise und Quellenverzeichnis","authors":"Hans-Ullrich Krause","doi":"10.1515/9783110444261-013","DOIUrl":"https://doi.org/10.1515/9783110444261-013","url":null,"abstract":"","PeriodicalId":197723,"journal":{"name":"Ganzheitliches Reporting mit Kennzahlen im Zeitalter der digitalen Vernetzung","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121066858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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