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Cash-Flow-Planung – Anforderungen und praktische Umsetzung im internationalen Konzern
[Cash-Flow Planning – Requirements and Implementation in a Multinational Corporation]

Author

Listed:
  • Alexander Burck

    (Bayer AG)

  • Martin Glaum

    (WHU – Otto Beisheim School of Management)

  • Kati Schnürer

    (Bayer AG)

Abstract

Zusammenfassung Im vorliegenden Beitrag setzen wir uns intensiv mit der Cash-Flow-Planung als Instrument der finanziellen Steuerung von Industrie- und Handelsunternehmen auseinander. Wir untersuchen zunächst aus konzeptioneller Sicht, welche Rolle die Cash-Flow-Planung im Rahmen des Finanzmanagements von Unternehmen spielt, welche Anforderungen an sie zu stellen sind, welche Ausgestaltungsformen für ihre praktische Umsetzung bereitstehen und wie ihre Qualität beurteilt werden kann. Anschließend diskutieren wir am Beispiel des Bayer-Konzerns, wie die Cash-Flow-Planung in einem großen internationalen Unternehmen realisiert werden kann. Wir erörtern, wie sich die Geschäftsstruktur von Bayer auf die finanziellen Risiken auswirkt und welche Anforderungen daraus für die Cash-Flow-Planung resultieren. Anschließend zeigen wir, wie Bayer unterschiedliche Planungs-Methoden miteinander kombiniert, um kurz-, mittel- und langfristige Cash-Flow-Prognosen zu erstellen. Abschließend erläutern wir aktuelle Maßnahmen von Bayer zur weiteren Optimierung der Cash-Flow-Planungsqualität.

Suggested Citation

  • Alexander Burck & Martin Glaum & Kati Schnürer, 2018. "Cash-Flow-Planung – Anforderungen und praktische Umsetzung im internationalen Konzern [Cash-Flow Planning – Requirements and Implementation in a Multinational Corporation]," Schmalenbach Journal of Business Research, Springer, vol. 70(4), pages 393-425, December.
    • Handle: RePEc:spr:sjobre:v:70:y:2018:i:4:d:10.1007_s41471-018-0057-1
    DOI: 10.1007/s41471-018-0057-1
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    References listed on IDEAS

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