June 2014
Intermediate to advanced
174 pages
8h 13m
German
Content preview from Immobilieninvestition und -finanzierung kompakt
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48
3 Grundlagen der Finanzierung
3.2 Formen der Finanzierung
3.3 Innenfinanzierung
3.3.1 Beschreibung
Bei der Innenfinanzierung erfolgt im Gegensatz zur Außenfinanzierung keine Zufuhrung
finanzieller Mittel in speziellen Finanzierungsakten, sondern bisher gebundenes Kapital wird
in frei verfügbare Zahlungsmittel bzw. liquide Mittel umgewandelt, wobei die Gewinnkom-
ponente des Umsatzerlöses zur Selbstfinanzierung verwendet wird. Die Innenfinanzierung
unterliegt dabei zwei Bedingungen, nämlich, dass der Unternehmung in einer Periode liquide
Mittel aus dem normalen Umsatzprozess oder aus außergewöhnlichen Umsätzen zufließen
und dass dem Zuflus ...
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