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4. Einflüsse aus der Charakteristik der Gewinnerzielung

  • 2026
  • OriginalPaper
  • Chapter
Published in:
Author
Hermut Kormann
Published in
Gewinnverwendung und Vermögen
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Vor Fragen nach der richtigen Aufteilung des Gewinns in Ausschüttung und Thesaurierung sollte man die Größe des zu verteilenden Kuchens betrachten: den Gewinn und seine Relation zum Umsatz und zum Kapitaleinsatz.Wir entwickeln hier Beurteilungskriterien, mit denen sich entscheiden lässt, ob ein Ertragsbild „gesund“ ist und welche Teile eines Ergebnisses zur Ausschüttung zur Verfügung stehen

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previous chapter Steuern und Gewinnausschüttung
next chapter Einflüsse aus der Unternehmensstrategie der finanziellen Stabilität
Title
Einflüsse aus der Charakteristik der Gewinnerzielung
Author
Hermut Kormann
Copyright Year
2026
Book
Gewinnverwendung und Vermögen

Print ISBN: 978-3-658-49385-1

Electronic ISBN: 978-3-658-49386-8

Copyright Year: 2026

DOI
https://doi.org/10.1007/978-3-658-49386-8_4
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