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Horváth & Partner - The Controlling Concept

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Horváth & Partner (ed.)

The Controlling Concept

2019

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5. Financial Management and Financial Controlling S. 141-157

„… Introduction A company can only function as a going concern if it is financially solvent. Sufficient financial …” „… 5.1 Chapter objectives This chapter aims to introduce the reader to the Financial …” „… Management/Financial Controlling component. It starts by setting out the tasks of Financial Management/ Financial …”

2. Management Accounting S. 21-74

„… coin, as each investment also needs to be financially offset. Financial accounting is examined in more …” „… Management Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial Management …” „… and Financial Controlling Management Reporting Governance Organisation Business model IT System …”

Titelei/Inhaltsverzeichnis

„… Operational Planning, Budgeting and Forecast Financial Management and Financial Controlling Management …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 2.4 The configuration of effective financial accounting . . . . . . . . . . . . . . . . . . 64 …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 2.5.2 Project: Reconfiguring cost and profit accounting and financial reporting …”

4. Operative Planning, Budgeting and Forecasting S. 109-140

„… make up the planning result for the upcoming financial year. Do you derive your operative planning …” „… Management Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial Management …” „… and Financial Controlling Management Reporting Governance Organisation Business model IT System …”

6. Management Reporting S. 159-182

„… that are critical to success, present management-related financial and non-financial information …” „… Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial Management and Financial …” „… Financial Accounting Income and earnings statement and cost accounting Statistics Sources in Accounting Key …”

1. Nature and Structure of Controlling S. 5-19

„… 5 6 Management Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial …” „… Management and Financial Controlling Management Reporting Governance Organisation Business model IT System …” „… classical industrial companies but also in retail, financial services providers, or public authorities …”

10. Trends S. 251-264

„… ) % Value-oriented accounting Cost and Profit Accounting x | : Financial Accounting + | – 253 10 Trends Review your …” „… decisions. Familiarise yourself with business analytics. Integrate non-financial goals into your control …” „… EVA® Economic Value Added Exp. Export FA Fertigungsauftrag [production order] FASB Financial …”

3. Strategic Planning S. 75-108

„… Operational Planning, Budgeting and Forecast Financial Management and Financial Controlling Management …” „… tasks Control variables Orientation basis Time horizon Operational planning and leadership Financial …” „… Financial plan Long-term Short/medium-term Customer problem Market position Expenditure Income Income …”

7. IT System S. 183-200

„… Planning Operational Planning, Budgeting and Forecast Financial Management and Financial Controlling …” „… Introduction dominate financial accounting and payroll and wage calculations, as well as invoicing and …” „… . Sub-areas of financial accounting include: accounts payable, accounts receivable and general ledger …”

Controlling as the Foundation of Performance Management S. 1-4

„… defining how they relate to one another: • Accounting, which is broken down into Financial and Management …” „… umbrella term to describe all the processes and procedures used to collect and process financial data …” „… . Usually, accounting is then broken down into financial accounting and management accounting. In the …”

8. Controlling Organisation S. 201-230

„… Accounting Strategic Planning Operational Planning, Budgeting and Forecast Financial Management and Financial …” „… Controlling’s tasks (Fig. 8.4). A financial holding company’s claim to leadership, for example, is thus limited …” „… Controlling of a financial holding company, this means, for example, that comprehensive duties have to be …”

9. Governance S. 231-250

„… Forecast Financial Management and Financial Controlling Management Reporting Governance Organisation …” „… Line of Defence 3rd Line of Defence Financial Control Security Risk Management Quality Inspection …” „… : • Originally, the sole focus of internal audit was on finance (“financial auditing”). With companies growing …”

doi.org/10.15358/9783800653812

Michael Hirt - Die wichtigsten Strategietools für Manager

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Michael Hirt (ed.)

Die wichtigsten Strategietools für Manager

Series: Management Competence

Volume 2014

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41 Financial Statement Analysis S. 143-146

„… 41 Financial Statement Analysis Einsatzbereich – Erfolgsdarstellung eines Unternehmens in der …” „… analytisch verstehen und interpretieren können. 13141 Financial Statement Analysis 41.2 Umsetzung 1 …” „… Unternehmens. 41.4 Weiterführende Literatur Financial Accounting: An Introduction to Concepts, Methods, and …”

6 Stakeholderanalyse S. 36-39

„… alle profitieren können“; Financial Times Deutschland; G+J Wirtschaftsmedien, Hamburg, 2000 …”

40 Corporate Valuation Analysis S. 140-143

„… Unternehmensbewertung; Spremann, K.; Oldenbourg Wissenschaftsverlag, München, 2004 41 Financial Statement Analysis …”

Stichwortverzeichnis S. 340-344

„… -Felder-Matrix 164 Financial Statement Analysis 130 Fischgrätendiagramm 281 Five Forces 12 FMEA 278 Forecasting …”

Literaturverzeichnis S. 332-340

„… Fehlermöglichkeits- und -einflussanalyse 278 4-Felder-Matrix 164 Financial Statement Analysis 130 Fischgrätendiagramm …”

Titelei/Inhaltsverzeichnis S. 1-16

„… Valuation Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 127 41 Financial Statement …”

doi.org/10.15358/9783800648474

John Persch - Unternehmensziel: Unabhängigkeit

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John Persch

Unternehmensziel: Unabhängigkeit

2022

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Teil 3: Financial Independence S. 157-200

„… 3 – Financial Independence Korrelation des Working Capital mit betrieblichen Prozessen Was ist das …” „… verbessern kann. Oft sind Vor- 162 Teil 3 – Financial Independence behalte gegen konsequente Mahnung der …” „… gehören. 164 Teil 3 – Financial Independence Optimierung der Vorräte/Forecast-to-Fulfill Kurzfristige …”

Titelei/Inhaltsverzeichnis

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 155 VIII Inhaltsverzeichnis Teil 3 Financial Independence …”

doi.org/10.15358/9783800666188

Dietmar Grichnik, Malte Brettel, Christian Koropp, René Mauer - Entrepreneurship

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Dietmar Grichnik, Malte Brettel, Christian Koropp, René Mauer

Entrepreneurship

2017

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11 Financial Capital als tangible Ressource S. 235-264

„… 235 11 Financial Capital als tangible Ressource LERNZIELE Financial Capital ist als …” „… Finanzierungsplanung aus. Darauf aufbauend können unterschiedliche Quellen des Financial Capital in Betracht gezogen …” „… . Gerade für junge Technologieunternehmen, also Un- Financial Capital als tangible Ressource Zur Rolle …”

15 Unternehmensaustritt S. 349-378

„… ): 1. Financial Harvest (finanzielle »Ernte«): Mit dieser Strategie versucht ein Entrepreneur, einen …” „… . 15-1 Financial Harvest Stewardship Exit Voluntary Cessation Exit-Strategien Unternehmensverkauf Trade …” „… Sale Financial Sale Entrepreneur-Buy-out Management-Buy-out Employee-Buy-out Management-Buy-in …”

Literatur S. 453-494

„… of Management Quality Practices. In: Financial Management 43(3), S. 473-504. Ashoka (2016). Social …” „… Financial Economics 47, S. 243-277. Blank, S. (2013). Why the Lean Start-up Changes Everything. In: Harvard …” „… : Review of Financial Studies 21 (5), S. 1947-1982. Cyr, L. A., Johnson, D. E. und Welbourne, T. M. (2000 …”

Titelei/Inhaltsverzeichnis

„… intangible Ressource Ronny Baierl, Manuel Heß 11 Financial Capital als tangible Ressource Anna-Christina …” „… der Netzwerkbildung 227 10.5 Fallstudie: ComfyLight 230 11 Financial Capital als tangible Ressource 235 11.1 Zur …”

10 Social Capital als intangible Ressource S. 209-234

„… hier – neben dem Human Capital, dem Intellectual Capital und dem Financial Capital – als ein …” „… Financial Capital (Bowey und Easton, 2007). Gleichwohl bestehen zu allen genannten Ressourcenkategorien …” „… Capital neben Financial Capital oder Human Capital auf den Unternehmenserfolg. Die vollständige …”

Stichwortverzeichnis S. 495-498

„… – Entrepreneur-Buy-out 359 – Family-Buy-out 361 – Financial Sale 359 – Management-Buy-in 360 – Management-Buy-out 359 …”

2 Gesamtwirtschaftliche Bedeutung unternehmerischen Handelns S. 15-30

„… from starting in the first place. A reasonably well-functioning financial system must also exist, one …”

3 Opportunity Map des unternehmerischen Entscheidungsprozesses S. 31-56

„… ablehnen. Daran knüpfen die Agency-theoretischen Überlegungen aus der Financial Entrepreneurship School …”

8 Organizational Capital als intangible Ressource S. 157-184

„… finanzwirtschaftlichen Information, was ein professionelles Financial Controlling System im Unternehmen voraussetzt. Nach …”

16 Corporate Entrepreneurship S. 379-408

„… levels, with the unifying objective of improving a company’s competitive position and financial …”

doi.org/10.34156/9783791036601

Philipp Maume, Lena Maute, Mathias Fromberger - The Law of Crypto Assets

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Philipp Maume (ed.), Lena Maute (ed.), Mathias Fromberger (ed.)

The Law of Crypto Assets

Series: Beck International

Volume 2022

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§ 8. Financial Services Regulation S. 227-242

„… that the financialservice in question relates to financial instruments as set out in Art. 4(1)(15 …” „… ’ (July 2019), available at https://beck-link.de/86rff (accessed 20.08.2021); FinancialConduct Authority …” „… the New in the Law and Economics of Concurrent Currencies’ (2018) 4 Journal of FinancialRegulation …”

§ 25. New Zealand S. 570-583

„… Authority (FMA) as involving a ‘financialproduct’ or the offering of a ‘financial service’ as defined in the …” „… products’, the provision of ‘financial services’, the licensing of financialadvisers and enforces fair …” „… Act. Schedule 1 is divided into two parts. Part 1 includes the FinancialAdvisers Act, 2008 and the …”

§ 24. Australia S. 554-570

„… regulatory uncer-tainty and time to market.18 On 18 October 2017, ASIC and the Swiss FinancialMarkets …” „… financialservice business or engage in consumer credit activities must hold an AustralianFinancial Services Licence …” „… ), The Australian FinancialReview Weekend, available at https://beck-link.de/nv73a, (accessed 9.11.2020 …”

§ 14. Accounting S. 369-383

„… ’ financialposition and income and expenses relating to firms’ financial performance (CF 4.1). Acomplete set of …” „… Economics, 147; Deloitte, ‘Thinking Allowed – Cryptocur-rency: Financial reporting implications’ (16.7.2018 …” „… (accessed 28.9.2020); European Finan-cial Reporting Advisory Group (EFRAG), ‘Accounting for Cryptoassets …”

§ 28. Middle East and North Africa (MENA) S. 603-619

„… Virtual Assets under the FinancialServices and Markets Regulations (issued 24 February 2020).3 Securities …” „… acknowledging indebtedness (para. 88); Sukuk (para. 89); Government and public FinancialInstruments (para. 90 …” „… cryptocurrencies and similar products may be exposed to potential financial,operational, legal, and security …”

§ 7. Initial Coin Offerings (ICOs) S. 174-227

„… FinancialLaw Review, 645; Klöhn, Parhofer and Resas, ‘Initial Coin Offerings (ICOs)’ (2018) 30 Zeitschrift …” „… and FinancialMarkets Regulation (3rd edn, 2014), 56; Black, ‘The Legal and Institutional Preconditions …” „… Financial Law’ [2018] European Company and FinancialLaw Review, 645 (663 et seq.); Zickgraf, ‘Initial Coin …”

§ 19. Switzerland S. 475-492

„… , particularlyunder the Financial Services Act (FinSA, para. 17) but also under the FinancialInstitutions Act (FinIA …” „… financialintermediaries pursuant to Art. 2 AMLA.72 These comprise regulated financial entities(Art. 2(2) AMLA – among them …” „… : https://beck-link.de/3arvd (accessed 18.11.2020); FinancialMarket Authority Liechtenstein, ‘Fact Sheet on virtual …”

§ 15. Crypto Assets & Funds S. 383-429

„… Custodians... 235III. Frictional Boundaries of ‘Crypto asset Custody’ under EU FinancialLaw …” „… of Corporate Voting Rights and Control: ACross-Country Analysis’ (2003) 68 Journal of Financial …” „… asFinancial Law: From Fund Governance over Market Governance to Stakeholder Governance?’, inBirkmose, Neville …”

§ 4. Consumer Protection S. 109-120

„… speaking, the financialmarkets are a part of the financial system. A financial market is a market in …” „… 548; Moles and Terry, The Handbook ofInternational Financial Terms (Oxford, Oxford University Press …” „… ................................................................................................ .... 20a) Price Depending on Fluctuations in Financial Markets .............. 20aa) Financial Markets …”

§ 18. United Kingdom S. 456-475

„… https://beck-link.de/4ecs3 (accessed 31.05.2021); FinancialConduct Authority (FCA), ‘Guidance on Cryptoassets: Feedback …” „… Shareholder Interference’ (2010) 7 European Company and Financial LawReview, 81–115; Cohney, Hoffman, Sklaroff …” „… and Contemporary Problems, 161–198; Financial Conduct Authority (FCA), ‘MarketWatch 63: Newsletter on …”

§ 16. France S. 429-444

„… Law’, (2017) 15 European Company and FinancialLaw Review, 645–696 (2018); Lavayssière, ‘Blockchain et …” „… Bank (ECB), ‘Crypto assets: Implications for financial stability, monetarypolicy, and payments and …” „… (accessed 01.12.2020); Financial Action Task Force (FATF),‘Guidance for a risk-based approach – Virtual …”

§ 17. Germany S. 444-456

„… https://beck-link.de/4ecs3 (accessed 31.05.2021); FinancialConduct Authority (FCA), ‘Guidance on Cryptoassets: Feedback …” „… mmFederal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsauf-sicht, BaFin).2BaFin …” „… para. 18). Being the competent body for financial services inGermany (including financial services …”

§ 21. Russia S. 507-523

„… , ‘Towards a General Framework for a Common Definition of ‘Securities’: FinancialMarkets Regulation in …” „… Crypto Assets?.............. 253. Forthcoming: ‘Digital Financial Assets Law …” „… revolutionized the global financial asset markets.2 In the firstquarter of 2018 most of the …”

§ 11. Market Abuse S. 313-331

„… Financial Services Law (Baden-Baden 2019); Manne, Insider Trading and the Stock Market(New York 1966); Maume …” „… ................................................................................................ ................. 6I. Financial Instruments and Transferable Securities ................................. 71 …” „… (ProspectusRegulation, § 7 para. 31)2. Financial services regarding transferable securities oftenrequire authorisation …”

Index S. 619-630

„… – fiat money 10 8– fiat-to-crypto exchange 10 43, et seq– financial intelligence unit (FIU) 10 36, et …” „… 2 12, et seqq– financial 2 12, et seqq– speculative 2 12, et seqq– speculative motives 2 16burning 1 …” „… Securities Settlement System 15 227,et seqq– financial instrument 15 230, et seqq– non-financial insrument 15 …”

§ 20. Liechtenstein S. 492-507

„… ’ (January 2015), available at: https://beck-link.de/3arvd (accessed 18.11.2020); FinancialMarket Authority …” „… (ZFR), 64; Financial Market Authority, ‘Information for clients of TT service providers’(January 2021 …” „… ), available at: https://beck-link.de/n772k (accessed 1.2.2021); Financial Market Authority,‘Guidelines 2018/18 …”

§ 26. Hong Kong S. 583-594

„… 07.01.2021); CGAP, ‘I-SIP Toolkit: Policy Making for an Inclusive FinancialSystem’ (November 2018), available …” „… Sandboxes to Smart Regulation’, (2018) 13 Fordham Journalof Corporate and Financial Law, 70.Outlinepara.A …” „… market principles that are important for the country to retain itsposition as an international financial …”

§ 27. People’s Republic of China S. 594-603

„… existing regulatory frameworks tohasten the financial technologies’ development in the country. However …” „… , regulators implemented strict measures on crypto assets for thepurposes of investor protection and financial …” „… Notice not only classified Bitcoin as a virtualcommodity but also clearly prohibited financial …”

§ 10. Anti-Money Laundering S. 269-313

„… 240.00mmIII. Competent Authority, Territorial Scope and FinancialIntelligence Units1. Competent …” „… of Financial Studies (forthcoming); Fromberger andHaffke, ‘ICO Market Report 2018/2019 – Performance …” „… Economics of Money,Banking and Financial Markets (2nd edn, Pearson, Boston, 2009); Moritz, Geldtheorie und …”

§ 9. E-Money Tokens, Stablecoins, and Token Payment Services S. 242-269

„… https://beck-link.de/86rff (accessed 20.08.2021); FinancialConduct Authority, ‘Payment Services and Electronic Money …” „… Concurrent Currencies’ (2018) 4 Journal of FinancialRegulation, 5(1), 29, available at …” „… and the financial system’ (January 2020), ECB Working Paper No. 2351,available at …”

§ 2. Economics of Crypto Assets S. 33-69

„… Conference-CRYPTO, 139–147; ECB Crypto-AssetsTask Force, ‘Crypto-Assets: Implications for financial stability …” „… Financed throughCryptocurrencies?’, (2019) 32(5) The Review of Financial Studies, 1798–1853; Fry and Cheah …” „… , ‘Negativebubbles and shocks in cryptocurrency markets’, (2016) 47 International Review of Financial Analysis …”

Titelei/Inhaltsverzeichnis

„… financial markets regulation have proved surpris-ingly well-suited for tackling the challenges presented by …” „… alia EU privateinternational law, consumer protection law, financial services and prospectus …” „… of the book provides an overviewof the development of crypto regulation in various major financial …”

§ 23. Singapore S. 542-554

„… of property or services that may attract further regulation.14Businesses providing financial services …” „… provided.Where compliance with such regulation is difficult – as is often the case forinnovative financial …” „… regulation in turn.1 For example, a person who provides financial advice in Singapore in relation to a crypto …”

§ 3. International Jurisdiction and Applicable Law S. 69-109

„… Instruments’ (2009) 5 Journal of Private International Law, 85 (92); Lehmann, ‘FinancialInstruments’, in …” „… ); Garcimartín Alférez, ‘TheRome I Regulation: Exceptions to the Rule on Consumer Contracts and Financial …” „… to prospectusliability in the European Union’ (2011) 5 Law and Financial Markets Review, 449–457 …”

§ 22. United States of America S. 523-542

„… : Castellano, ‘Towards a General Framework for a Common Definition of ‘Securities’: FinancialMarkets Regulation …” „… ...................................................... 32A. Introduction1 The architecture of American regulatory agencies supervising financial …” „… blockchain technology.14 Therecent creation of the Strategic Hub for Innovation and Financial Technology …”

§ 12. Confiscation S. 331-353

„… , ‘Assetconfiscation in Europe – past, present, and future challenges’ (2019) 26 Journal of Financial Crime, 526;Boucht …” „… , ‘Estimatingillicit financial flows resulting from drug trafficking and other transnational organized crimes …” „… criminals by taking away financial profits obtained by criminal activities.Severe legal consequences for …”

§ 13. Value Added Tax S. 353-369

„… provision is to eliminate the difficulties encountered in thetaxation of financial transactions in …” „… any of thetax exemptions of Art. 135(1) VAT Directive regarding banking and financial services …” „… banking transactions, but they do notnecessarily have to be carried out by banks or financial institutions …”

§ 1. Technical and Factual Background S. 1-33

„… ....................................................................................... 75VII. Token-based Financial Products …” „… . Token-based Financial Products77 Participation in the price performance of tokens can be achieved not only …” „… bypurchasing the token itself, but also by investing in financial products based on tokens.For example, there …”

§ 5. Intermediaries of Secondary Crypto Trade S. 120-146

„… . 13, 14 of the Directive on the Prevention of the Use of the FinancialSystem for the Purposes of Money …” „… Multimedia-Recht(47th edn, C.H. Beck, München, 2018); Hornuf, Klöhn and Schilling, ‘Financial Contracting …” „… Finance, Financial MarketStability and the Public Good’ (2016) 17 European Business Organization Law …”

§ 6. Data Protection S. 146-174

doi.org/10.17104/9783406792762

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