Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Financial management --- Working capital

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Das Werk beschreibt Schritt für Schritt mit zahlreichen Excel-Beispielen das Working Capital (Vorräte, Forderungen, Kasse und Bank und Verbindlichkeiten). Es werden für das Beispiel-Unternehmen Stärken und Schwächen aufgezeigt sowie Optimierungsbedarf und Optimierungsmöglichkeiten. Einen Schwerpunkt setzt das Buch auf die Bestände und das Einkaufsmanagement. Der Inhalt Optimierungsmöglichkeiten im Einkaufsmanagement Einkaufskosten (interne Kosten, Mengen, Einheiten) Transportkosten (Kosten für Lieferung) Lagerkosten (Handlingkosten, Lagerfläche, Flächenbedarf je Einheit) Bilanzielle Betrachtung von Zahlungsziel und Kapitalkosten Cash Zyklus und Cashbedarf Schritt für Schritt Erläuterungen mit Excel – Tools und Abbildungen Die Zielgruppen Unternehmer Bilanzbuchhalter Controller Steuerberater Wirtschaftsprüfer Die Autoren Bernd Heesen war Partner in einer der „Big Four“ Steuer-, Wirtschaftsprüfungs- und Beratungsgesellschaften. Heute ist er Geschäftsführender Gesellschafter der internationalen Führungsakademie Berchtesgadener Land (IFAK-BGL), die Seminare zu spezifischen Rechnungswesenfragenstellungen anbietet. Oliver Moser hat als Einkäufer und Berater mehr als zehn Jahre Erfahrung im operativen und strategischen Einkauf bei mittelständischen und Großunternehmen gesammelt. Er hat zahlreiche internationale Projekte in verschiedenen Bereichen, u.a. als Interimsleiter Einkauf, bei der Prozessoptimierung und bei der Einführung von IT-Systemen im Einkauf verantwortet. Heute ist er als selbstständiger Berater, Trainer und Interimsmanager im Einkauf aktiv.

Accounting. --- Bookkeeping . --- Economics. --- Management science. --- Accounting/Auditing. --- Economics, general. --- Working capital --- Management.

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This paper tests the hypothesis that enterprises may forgo formal finance in lieu of informal credit by choice. They do so to avoid the additional regulatory scrutiny and harassment that engaging with the formal financial sector invites. We test this hypothesis using enterprise-level data on 3,564 enterprises in 29 countries. In this sample, enterprises finance approximately 57 percent of their working capital requirements with external finance. This external finance comes from formal sources, such as commercial banks (53 percent) and informal sources (42 percent), such as trade creditors, or family and friends. In our sample, 14 percent of enterprises rely exclusively on informal finance. We find that the likelihood of enterprises preferring to only use informal finance is inversely related to the quality of the regulatory environment, particularly the quality of tax administration and overall governance. For example, we find that when an enterprise has been asked for bribes by tax inspectors, it is 17 percent more likely to prefer informal finance.

Access to Finance --- Banks and Banking Reform --- Bribes --- Capital Requirements --- Commercial Banks --- Creditors --- External Finance --- Finance and Financial Sector Development --- Formal Finance --- Formal Financial Sector --- Informal Credit --- Informal Finance --- Working Capital

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

This paper examines the effects of taxation of human capital, physical capital and foreign assets in a multi-sector model of endogenous growth. It is shown that in general the growth rate is reduced by taxes on capital and labor (human capital) income. When the government faces no borrowing constraints and is able to commit to a given set of present and future taxes, it is shown that the optimal tax plan involves high taxation of both capital and labor in the short run. This allows the government to accumulate sufficient assets to finance spending without any recourse to distortionary taxation in the long run. When restrictions to government borrowing and lending are imposed, the model implies that human and physical capital should be taxed similarly.

Exports and Imports --- Labor --- Macroeconomics --- Taxation --- Fiscal Policy --- Human Capital --- Skills --- Occupational Choice --- Labor Productivity --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Aggregate Factor Income Distribution --- International Investment --- Long-term Capital Movements --- Labour --- income economics --- International economics --- Welfare & benefit systems --- Public finance & taxation --- Human capital --- Capital income --- Foreign assets --- Labor taxes --- Capital income tax --- Income tax --- Working capital --- Investments, Foreign --- Income economics

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

The Icelandic government has launched a review of the tax system, with a view to improving its income redistribution, growth orientation, and efficiency features, as well as increasing its revenue mobilization potential. It aims at minimizing detrimental effects on employment and growth, and at removing inconsistencies with international practices. The tax measures will boost the revenue potential in line with the government’s objectives while substantially increasing income redistribution. The Icelandic Corporate Index Tax would benefit from adopting financial accounting as the basis to determine taxable income.

Macroeconomics --- Personal Finance -Taxation --- Taxation --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Personal Income, Wealth, and Their Distributions --- Taxation, Subsidies, and Revenue: General --- Aggregate Factor Income Distribution --- Public finance & taxation --- Personal income --- Capital income tax --- Personal income tax --- Income tax systems --- Capital income --- National accounts --- Taxes --- Income tax --- Income --- Working capital --- Iceland