Financial Controlling: how to read financial statements
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Freiburg
Verl. für Controlling Wissen
2014
|
| Schriftenreihe: | Controlling Pockets; 18
18 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 177 S. Ill., graph. Darst. |
| ISBN: | 9783777500461 3777500461 |
Internformat
MARC
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| 245 | 1 | 0 | |a Financial Controlling |b how to read financial statements |c Klaus Eiselmayer ; Dietmar Pascher ; Veselin Perovic |
| 264 | 1 | |a Freiburg |b Verl. für Controlling Wissen |c 2014 | |
| 300 | |a 177 S. |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 700 | 1 | |a Perović, Veselin |e Verfasser |0 (DE-588)1051845483 |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804152376508022784 |
|---|---|
| adam_text | CONTENTS
FOREWORD
A WORD FROM THE AUTHOR 11
CHAPTER 1
1 INTRODUCTION 13
CHAPTER 2
2 LEARNING THE BASICS 17
2.1 EXPLAINING THE FINANCIAL REPORTS 17
2.2 CREATING FINANCIAL REPORTS YOU CAN RELY ON 17
2.3 GETTING A REAL PICTURE 19
2.4 HOW TO USE REPORTS? 19
2.5 WHO ARE THE DATA FROM THE COMPANY INTENDED FOR? 20
2.6 SETTING UP PRIORITIES 20
2.7 GETTING
AN OVERVIEW ON LAW REGULATIONS AND PRACTICE 22
2.7.1 FOLLOWING LAW REGULATIONS 23
2.8 DETERMINING THE PROCEDURES 23
2.9 CHOOSING ACCOUNTING POLICIES 24
2.10 DEFINING KEY CONCEPTS 25
2.10.1 USING THE ACCRUALS PRINCIPLE 25
2.10.2 EXPRESSING WISDOM AND FREQUENCY 25
2.10.3 UNDERTAKING MEASURES TO GIVE EFFECTS IN FUTURE 26
CHAPTER 3
3 MANAGING REPORTS 27
3.1 UNDERSTANDING THE PROFIT AND LOSS ACCOUNT 27
3.2 REPORTING PAST 27
3.3 EXPLAINING THE DATA ..27
3.4 DECIDING ON WHAT TO PUT IN ACCOUNTS AND WHAT NOT 29
3.5 REPORTING SALES 29
3.6 LOOKING AT GROSS PROFIT 30
3.6.1 ANALYZING THE SALES COSTS 30
3.6.2 COMPARING THE SALES COSTS 32
HTTP://D-NB.INFO/1050841476
CONTENTS
3.7 DETERMINING THE OPERATING PROFIT 32
3.7.1 CALCULATING THE OPERATING PROFIT 32
3.7.2 OVERVIEW ON OTHER COSTS 32
3.8 UNDERSTANDING DIFFERENT CYCLES 33
3.9 ACQUIRING THE SUBTOTAL 35
3.10 ESTIMATING THE IMPACT OF TAXES AND INTERESTS
ON THE PROFIT AND LOSS ACCOUNT 35
3.10.1 OVERVIEW ON INTERESTS 36
3.10.2 OVERVIEW ON TAXES 36
3.11 COMMENTING ON THE RETAINED PROFIT 37
CHAPTER 4
4 UNDERSTANDING THE BALANCE SHEET 39
4.1 OVERVIEW ON THE FUNCTIONING OF THE BALANCE SHEET 40
4.2 HOW TO EXPLAIN SUBTOTALS 42
4.3 OVERVIEW OF FIXED ASSETS 43
4.3.1 RECOGNIZING THE FIXED ASSETS 43
4.4 ANALYZING DEPRECIATION 44
4.4.1 DETERMINING THE DEPRECIATION RATE 45
4.5 DEFINING THE ASSETS 45
4.6 UNDERSTANDING GOODWILL 46
4.7 EXPLAINING BRANDS 47
4.8 ANALYZING THE INVESTMENTS 47
4.9 OVERVIEW ON CURRENT ASSETS 48
4.9.1 TYPES OF CURRENT ASSETS 49
4.9.1.1 DEFINING THE STOCK 50
4.9.1.1.1 VALUES OF STOCK 50
4.9.1.1.2 DETERMINING THE STOCKS 50
4.9.1.2 ANALYZING DEBTORS 51
4.9.1.3 CLASSIFYING THE CASH 52
4.9.2 UNDERSTANDING THE TERM LIABILITIES 52
4.9.2.1 RECOGNIZING THE SHORT TERM LIABILITIES 53
4.9.2.2 RECOGNIZING LONG TERM LIABILITIES 55
4.10 BALANCE SHEET ANALYSIS 55
4.10.1 SHAREHOLDERS FUNDS ANALYSIS 55
4.10.2 OVERVIEW ON SHAREHOLDERS FUNDS 56
4.10.3 UNDERSTANDING THE RETAINED PROFIT 56
6
CONTENTS
4.10.4 DEFINING OTHER RESERVES 57
4.11 IMPORTANCE OF THE MORE DETAILED ANALYSIS
OF INTERCONNECTED ACCOUNTS 58
CHAPTER 5
5 CASH FLOW STATEMENT 59
5.1 ANALYZING THE CASH FLOW 59
5.2 UNDERSTANDING THE PRINCIPLES IN MANAGING THE CASH FLOWS... 60
5.3 CALCULATING THE OPERATING CASH FLOW 61
5.4 DETERMINING CASH FLOW PRIOR TO FINANCING 62
5.4.1 DETAILED OVERVIEW ON THE CASH FOR CAPITAL INVESTMENTS... 63
5.5 MANAGING THE CASH FLOW 63
5.5.1 CALCULATING THE CASH FLOW DIRECTIONS 64
5.5.2 PREPARING CASH FLOW FORECASTS 64
5.5.2.1 ENVISAGING THE POSSIBLE PROBLEMS 64
5.5.3 USING A CASH FLOW STATEMENT 65
CHAPTER 6
6 MEASURING PERFORMANCES 69
6.1 HOW TO ANALYZE INDICATORS 69
6.2 USING RATIOS 69
6.3 EFFICIENT ANALYSIS 70
6.4 MEASURING THE SUCCESS OF USING THE ALLOCATED CAPITAL 71
CHAPTER 7
7
ANALYZING THE PROFIT AND LOSS ACCOUNT
73
7.1 OVERVIEW ON THE KEY FIGURES IN PROFIT AND LOSS ACCOUNT.. 73
7.2 EXPLAINING CERTAIN RATIOS 74
7.3 ASSESSING THE METHODS TO IMPROVE PROFIT 76
CHAPTER 8
8 BALANCE SHEET ANALYSIS 77
8.1 MEASURING EFFICIENCY 77
8.2 ASSESMENT ON SUCCESSFUL CASH MANAGEMENT 79
8.3 LIQUIDITY ASSESMENT 79
8.4 GRANTING FINANCING 81
CONTENTS
CHAPTER 9
9 UNDERSTANDING RATIOS OF INTEREST FOR INVESTORS 83
9.1 DETERMINING THE STOCK EXCHANGE INDEX 83
9.2 LOOKING AT MARKET CAPITALIZATION 83
9.3 ANALYSIS OF THE JOINT STOCK COMPANY PROSPECTS 84
9.4 ANALYZING THE RETURN PROFIT ON STOCKS 85
9.5 LOOKING AT ADDITIONAL INFORMATION 85
9.6 READING AUDIT REPORTS 85
9.7 READING MANAGERIAL REPORTS 86
9.8 DIRECTING ATTENTION TO NOTES ACCOMPANYING REPORTS 87
CHAPTER 10
10 EXPAND YOUR KNOWLEDGE 89
10.1 RESEARCH ON INTERNATIONAL PRACTICE 89
10.2 POINTING TO ISSUES 89
10.3 DEFINING DIFFERENCES 90
10.4 PUTTING THE FINANCIAL REPORTS INTO ACCORD 91
10.5 OVERVIEW ON COMMON ISSUES 91
10.6 ANALYZING THE RENTED ASSETS 92
10.7 LOOKING AT OTHER NON-MATERIAL ASSETS 92
10.8 CREATING HYPOTHESES 93
CHAPTER 11
11 CORPORATE ACCOUNTING 95
11.1 RECOGNIZING CREATIVE ACCOUNTING 96
11.1.1 WHY CREATE A BETTER COMPANY IMAGE? 96
11.2 REALISTIC VIEW ON PROFITS 97
11.3 EXAMINING STOCK AND SUPPLIERS 98
11.4 BENEFITS OF MANAGEMENT ACCOUNTS 98
11.4.1 UNDERSTANDING MANAGEMENT ACCOUNTS 99
11.5 CONCLUDING 100
11.6 EVALUATING THE MANAGEMENT ACCOUNTS QUALITY 101
11.7 INCREASING EFFICIENCY 101
11.8 USING THE KEY PERFORMANCE INDICATORS 102
11.9 TAKING A HOLISTIC APPROACH 102
CONTENTS
11.9.1 ADOPTING FUTURE FINANCIAL DECISIONS 103
11.10 FAKING UP A NEW MINDSET 103
11.10.1 NEGLECTING THE SUNK COSTS 104
11.10.2 FOCUSING ON ADDITIONAL COSTS 105
11.11 USING SIMPLE RATIOS 106
11.12 HOW TO USE THE DISCOUNTING WITH CASH FLOW 106
11.12.1 APPLYING A HIGHER DISCOUNT FACTOR 108
CHAPTER 12
12 BASIC ELEMENTS OF A FINANCIAL ANALYSIS ILL
12.1 COMPARATIVE ANALYSIS OF BALANCE SHEET
AND PROFIT AND LOSS ACCOUNT 113
12.2 LIQUIDITY INDICATORS 114
12.2.1 CURRENT LIQUIDITY RATIO 115
12.2.2 A QUICK LIQUIDITY RATIO 115
12.1.3 NET CURRENT ASSETS 116
12.3 ACTIVITY RATIOS ,118
12.3.1 CUSTOMER TURNOVER RATIO 118
12.3.2 STOCK TURNOVER RATIO 120
12.3.3 SUPPLIER TURNOVER RATIO 122
12.3.4 CURRENT TURNOVER RATIO 124
12.3.5 NET CURRENT ASSETS TURNOVER RATIO 126
12.3.6 FIXED ASSETS TURNOVER RATIO 126
12.3.7.TBTAL ASSETS TURNOVER RATIO 127
12.3.8 OWN ASSETS TURNOVER RATIO 128
12.4 FINANCIAL STRUCTURE RATIOS 129
12.4.1 RATIOS BETWEEN THE BORROWED
AND OWN FINANCIAL FUNDS 129
12.4.2 RATIO BETWEEN THE COSTS AND INTEREST 131
12.4.3 TOTAL DEBT COVER RATIO 131
12.5 RENTABILITY RATIOS 133
12.5.1 ANALYSIS FOR THE PROFIT AND LOSS ACCOUNT 133
12.5.2 RENTABILITY GRAPH 134
12.5.3 PROFIT RATE ON TOTAL ASSETS 136
12.5.4 YIELD RATE ON OWN ASSETS 138
9
CONTENTS
CHAPTER 13
13 INDICATOR SYSTEMS AND SYNTHETIC INDICATORS 141
13.1 DU PONT INDICATOR SYSTEM 142
13.1.1 DU PONT FORMULA - BASIC 143
13.1.2 DU PONT FORMULA - EXPANDED 145
13.1.3 GRAPHICAL SCHEME OF DU PONT ANALYSIS SYSTEM.... 148
13.2 ALTMAN Z-SCORE MODEL 149
13.2.1 ALTMAN Z-SCORE MODEL EXAMPLE 152
13.3 KRALICEK DF INDICATOR MODEL 153
13.4 ZVEI INDICATOR SYSTEM 158
13.5 RL INDICATOR SYSTEM 159
CHAPTER 14
14 CONCLUSION .161
LIST OF TABLES 163
LIST OF GRAPHS 165
INDEX 167
REFERENCES 177
^1
|
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| dewey-search | 650 658.151 |
| dewey-sort | 3650 |
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV041977575 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T01:09:44Z |
| institution | BVB |
| isbn | 9783777500461 3777500461 |
| language | English |
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| physical | 177 S. Ill., graph. Darst. |
| publishDate | 2014 |
| publishDateSearch | 2014 |
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| publisher | Verl. für Controlling Wissen |
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| series | Controlling Pockets; 18 |
| series2 | Controlling Pockets; 18 |
| spelling | Eiselmayer, Klaus Verfasser (DE-588)123966892 aut Financial Controlling how to read financial statements Klaus Eiselmayer ; Dietmar Pascher ; Veselin Perovic Freiburg Verl. für Controlling Wissen 2014 177 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Controlling Pockets; 18 Finanzcontrolling (DE-588)4130607-7 gnd rswk-swf Finanzcontrolling (DE-588)4130607-7 s DE-604 Pascher, Dietmar Verfasser aut Perović, Veselin Verfasser (DE-588)1051845483 aut Controlling Pockets; 18 18 (DE-604)BV012556567 18 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027420100&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Eiselmayer, Klaus Pascher, Dietmar Perović, Veselin Financial Controlling how to read financial statements Controlling Pockets; 18 Finanzcontrolling (DE-588)4130607-7 gnd |
| subject_GND | (DE-588)4130607-7 |
| title | Financial Controlling how to read financial statements |
| title_auth | Financial Controlling how to read financial statements |
| title_exact_search | Financial Controlling how to read financial statements |
| title_full | Financial Controlling how to read financial statements Klaus Eiselmayer ; Dietmar Pascher ; Veselin Perovic |
| title_fullStr | Financial Controlling how to read financial statements Klaus Eiselmayer ; Dietmar Pascher ; Veselin Perovic |
| title_full_unstemmed | Financial Controlling how to read financial statements Klaus Eiselmayer ; Dietmar Pascher ; Veselin Perovic |
| title_short | Financial Controlling |
| title_sort | financial controlling how to read financial statements |
| title_sub | how to read financial statements |
| topic | Finanzcontrolling (DE-588)4130607-7 gnd |
| topic_facet | Finanzcontrolling |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=027420100&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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