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Einflüsse aus der Charakteristik der Gewinnerzielung

In: Gewinnverwendung und Vermögen

Author

Listed:
  • Hermut Kormann

Abstract

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

Suggested Citation

  • Hermut Kormann, 2026. "Einflüsse aus der Charakteristik der Gewinnerzielung," Springer Books, in: Gewinnverwendung und Vermögen, edition 2, chapter 4, pages 103-121, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-49386-8_4
    DOI: 10.1007/978-3-658-49386-8_4
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