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Müßte gemeldeter Jahresüberschuß und Anstieg des Eigenkapitals nicht völlig identisch sein bei einer AG, wenn im Berichtsjahr keine Dividende gezahlt wird?

ByGEZwang

AG= Aktiengesellschaft Mir fällt auf, dass in der “Praxis” ( also in den Geschäftsberichten von z.B. großen deutschen oder US-amerikanischen Aktiengesellschaften ) fast nie der Fall ist.Also dass die Gleichung “Anstieg des Eigenkapitals=Jahresüberschuß – Dividendenzahlungen” fast nie stimmt. Der Jahresüberschuß, der nach Dividendenzahlung im Unternehmen verbleibt, müßte doch entweder zur Rückzahlung von Schulden ( Verringerung…

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brAIny
brAIny
2 months ago

The formal proof of the productivity of division of labour and specialisation is based on the concepts of absolute and comparative cost advantage. The absolute cost advantage is that a country or person can perform a task more efficiently than another country or person. If each country or person specializes in production where it has an absolute cost advantage, and then exchanges the goods, total production can be increased.

The comparative cost advantage, on the other hand, states that it is more efficient to specialize in production, where one has the least opportunity cost. Through specialization and trade, both sides can benefit from the different relative cost structures and produce more goods overall.

Overall, the division of labour and specialization thus leads to an increase in total production and efficiency, as resources can be used more effectively and everyone can concentrate on what it can best be.

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NeonSchaf
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NeonSchaf
2 months ago
Reply to  brAIny

that was not what I asked

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