Globalisation

Corporate management theories: Fundamentals and Applications

Corporate management theories: Fundamentals and Applications

Management theories are systematic approaches to the effective management and administration of organisations. They encompass various concepts and models that have been developed over time to help managers optimise their management practices. These theories are closely linked to the disciplines of business administration and organisational psychology and have continuously evolved to meet the changing demands of the business world. The importance of business management theories lies in their ability to provide managers with a [...]

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Rolling forecast: What is it?

Rolling forecast: What is it?

Rolling forecast methods are an advanced tool for forecasting sales and expenditure in companies. This method is based on the continuous updating of data, in contrast to static forecasting models. The use of rolling forecasts enables more accurate forecasting in dynamic business environments and promotes the adaptability of companies to changing market conditions. The implementation of rolling forecast methods offers companies increased flexibility in planning and faster responsiveness to changes. Through the regular

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Corporate tax: limited liability companies, sole proprietorships and liberal professions

Corporate tax: limited liability companies, sole proprietorships and liberal professions

Corporate taxes are a key source of revenue for the state to finance public spending. They are levied on company profits and income, whereby the amount can vary depending on the legal form and sector. The tax burden has a significant impact on the financial situation of companies, which is why a thorough examination of tax aspects and possible optimisation strategies is essential. In Germany, corporate taxation is based on the Income Tax Act (EStG) and the Corporation Tax Act (KStG). Corporations such as GmbHs are subject to

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