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Chapter 1

Introduction to Business Finance

Finanzen verstehen
Finanzen verstehen
Finance involves understanding how individuals and companies manage money to achieve their objectives. At its core, finance includes saving, lending, and ...
Bereiche des Finanzwesens
Bereiche des Finanzwesens
Finance includes various areas for managing funds and assets effectively. The three prominent domains within finance are business or corporate finance, ...
Einführung in das Finanzmanagement
Einführung in das Finanzmanagement
Financial management in a company is crucial for overseeing its monetary resources to efficiently achieve financial objectives. This process includes ...
Einführung in die Finanzbuchhaltung
Einführung in die Finanzbuchhaltung
Financial accounting is the foundation for effective financial management, providing organizations with a systematic way to track, analyze, and report ...
Buchhaltung vs. Finanzwesen
Buchhaltung vs. Finanzwesen
Accounting and finance are two crucial functions that work hand in hand to ensure the success of any business. Accounting is the process of recording, ...
Entscheidungen im Finanzmanagement
Entscheidungen im Finanzmanagement
Financial management involves decisions related to the financial resources of an organization to achieve its objectives. There are three main types of ...
Interne und externe Benutzer
Interne und externe Benutzer
Users of financial information include individuals, groups, or entities that rely on financial data to make decisions about a company's financial ...
Rolle der Finanzmanager
Rolle der Finanzmanager
Financial managers play an essential role in companies by managing finances effectively to ensure sustainable growth and profitability. They are ...
Gewinnmaximierung vs. Vermögensmaximierung
Gewinnmaximierung vs. Vermögensmaximierung
The profit maximization goal focuses mainly on increasing the amount of profit earned by a business. It typically emphasizes short-term gains and is ...
Formen der Unternehmensorganisation
Formen der Unternehmensorganisation
When starting a business, one of the critical decisions is choosing the correct form of business organization. The choice of a business organization ...
Einzelunternehmen
Einzelunternehmen
A sole proprietorship is a business owned and managed by a single person. The owner has complete control over the business and its operations. Meet Sarah, ...
Partnerschaft
Partnerschaft
A partnership is a form of business where two or more people join together to achieve common goals. Each partner shares the responsibilities, profits, and ...
Kommanditgesellschaft 
Kommanditgesellschaft 
A Limited Liability Partnership, or LLP, is a business structure that combines elements of partnerships and corporations. Both partnerships and LLPs ...
Gesellschaft mit beschränkter Haftung
Gesellschaft mit beschränkter Haftung
A Limited Liability Company, or LLC, is a type of business structure that combines the flexibility of a partnership with the limited liability protection ...
Kapitalgesellschaft
Kapitalgesellschaft
A corporation is a form of business recognized as an independent entity, separate from its owners. When a business entity incorporates, it is ...
Merkmale einer Kapitalgesellschaft
Merkmale einer Kapitalgesellschaft
A corporation is a legal entity distinct from its owners, offering several key features. Let's consider Nike Inc. as an example. One of the main ...
S Corporation
S Corporation
An S corporation is a type of business entity that allows companies to enjoy the legal protections of a corporation while being taxed like a smaller ...
Non-Profit-Organisationen
Non-Profit-Organisationen
Non-profit organizations or NPOs are organizations that serve the public interest or a specific social cause without the goal of making profits for ...
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