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Performance measurement and management with financial ratios: the BASF SE case


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  • Schönbohm, Avo
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    This teaching note provides an overview and a technical introduction to the mechanics of financial statement and ratio analysis, and offers an outlook into related areas. The BASF SE financial data 2011 are analyzed to illustrate the techniques of financial performance analysis and discusses action levers to enhance the performance of a business. This teaching note is especially written for undergraduate students in Management Accounting. However, it might serve well as an introduction to strategic performance management on graduate level for students without deep financial or management accounting background. -- Dieser pädagogische Artikel bietet einen Überblick und eine technische Einführung in die Mechanik der Finanz- und Kennzahlenanalyse von Unternehmen. Darüber hinaus wird ein Ausblick in angrenzende Forschungsgebiete aufgezeigt. Zur Verdeutlichung des Konzeptes werden die Zahlen des Jahresberichtes der BASF SE von 2011 analysiert und Hebel zur Verbesserung der Kennzahlen und der Leistung von Unternehmen diskutiert. Der vorliegende Artikel wurde insbesondere für Studierende in der Vertiefung Controlling auf Bachelor-Niveau geschrieben. Er kann allerdings auch gut als Einleitung für strategische Controlling-Fragen für Masterstudierende genutzt werden, die nicht über vertiefte Finanz- bzw. Controllingkenntnisse verfügen bzw. diese auffrischen wollen.

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    Paper provided by Institute of Management Berlin (IMB), Berlin School of Economics and Law in its series Working Papers with number 72.

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    Date of creation: 2013
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    Handle: RePEc:zbw:imbwps:72

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