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Die Unternehmensbilanz im Profifussball: Eine Analyse mit Hilfe von ausgewählten Kennzahlen
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ISBN10: 3656251800
ISBN13: 9783656251804
Publisher: Grin Verlag
Published: Sep 20 2012
Pages: 72
Weight: 0.23
Height: 0.17 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656251804
Publisher: Grin Verlag
Published: Sep 20 2012
Pages: 72
Weight: 0.23
Height: 0.17 Width: 5.83 Depth: 8.27
Language: German
Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: gut, FH Krems (Unternehmensführung), Sprache: Deutsch, Abstract: Die externe Bilanzanalyse ermöglicht die Analyse eines Unternehmens anhand öffentlicher Daten. Die vorliegende hermeneutische Arbeit behandelt das Thema der externen Bilanzanalyse mit Hilfe von Kennzahlen anhand von drei, als Kapitalgesellschaft geführter, Fu ballklubs aus dem deutschsprachigen Raum (FK Austria Wien, Borussia Dortmund, FC Basel). Die Arbeit zeigt, dass die Analyse grö tenteils zu uneinheitlichen Ergebnissen führt und nur sehr wenige Branchenspezifika abgeleitet werden können. Bedeutende Erkenntnisse sind neben einer ähnlichen Kostenstruktur, die Besonderheit der bilanziellen Bewertung von Spielervermögen bei den ausgewählten Fu ballklubs. Eine weitere Erkenntnis ist die unterschiedliche wirtschaftliche Stärke der drei Fu ballklubs Zusätzlich wird deutlich, dass der sportliche und wirtschaftliche Erfolg sehr eng verknüpft sind. Darüber hinaus ist ersichtlich, dass der Umfang und die Summe der veröffentlichten Daten der ausgewählten Fu ballklubs sehr stark variiert. Die Aussagekraft der verwendeten Kennzahlen ist von einer hohen Volatilität geprägt und dadurch nur bedingt für die Ableitung von Branchenstandards geeignet.
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