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Performance must be managed: Der FBXperts View

In: Finanzielle Führung von Familienunternehmen

Author

Listed:
  • Patricio Ohle

    (FBXperts AG)

Abstract

Zusammenfassung Dr. Peter Zattler, CFO von Giesecke & Devrient aus München, bringt es auf den Punkt: „Für uns ist das ROCE strategisch die Spitzenkennziffer, denn sie verbindet den Gewinn mit dem eingesetzten Kapital, also die GuV mit der Bilanz. Der Jahresüberschuss oder der EBIT alleine sind wenig aussagekräftig, wenn Sie nicht wissen, wie viel Sie dafür investieren mussten. Letztlich geht es um den Vergleich zwischen der Rendite des eingesetzten Kapitals und den Kapitalkosten. Unsere Rendite übersteigt die Kapitalkosten, die in unserem Fall bei 10,7 % vor Steuern liegen (Haaß 2019).“ Nun, der CFO ist, neben dem CEO, derjenige, der ganzheitlich auf das Unternehmen schaut.

Suggested Citation

  • Patricio Ohle, 2022. "Performance must be managed: Der FBXperts View," Springer Books, in: Thomas Zellweger & Patricio Ohle (ed.), Finanzielle Führung von Familienunternehmen, chapter 0, pages 153-154, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-38061-8_19
    DOI: 10.1007/978-3-658-38061-8_19
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