The paper „Einführung in das betriebliche Finanzmanagement” (Introduction to the Financial Management of the Enterprise) encloses the lecture notes for the students of the Faculty of Business Administration (FABIZ) from ASE Bucharest.
The main topics are the calculation and optimal financing of the need for capital, the increase of rentabiliy of the own capital and the Leverage Effect, the Capital budget, the liquidity and financial planning, the external and internal financing of the enterprise.
Based on a rich literature in both German and Romanian, the lecture notes are the first contribution in this field made in German at the Bucharest Academy of Economic Studies.