{"id":22394,"date":"2018-12-18T14:58:11","date_gmt":"2018-12-18T13:58:11","guid":{"rendered":"https:\/\/wordpress-783423-2671269.cloudwaysapps.com\/?p=22394"},"modified":"2025-01-29T13:38:24","modified_gmt":"2025-01-29T12:38:24","slug":"best-practice-guidance","status":"publish","type":"post","link":"https:\/\/www.cometis.de\/de\/best-practice-guidance\/","title":{"rendered":"Best practice: Guidance"},"content":{"rendered":"<h2>Pr\u00e4sentation, Henryk Deter, Vorstandsmitglied cometis AG &#8211; IR Konferenz 2018 (IR2018)<\/h2>\n<p>An der B\u00f6rse wird die Zukunft eines Unternehmens gehandelt. Investoren und Analysten schauen daher sehr genau auf die Prognoseberichte der Unternehmen. Dabei sind die Anforderungen an Prognoseberichte in der deutschen Gesetzgebung nicht abschlie\u00dfend geregelt. Unternehmen sollten Prognoseberichte mit Bedacht und genau formulieren. Denn die Effekte der Ver\u00f6ffentlichung einer Prognose sind ganz wesentlich:<\/p>\n<ul>\n<li>Steuerung der Erwartungen am Kapitalmarkt<\/li>\n<li>Anhaltspunkt f\u00fcr Planungsf\u00e4higkeit und damit Organisationsqualit\u00e4t des Unternehmens<\/li>\n<li>Pr\u00e4misse f\u00fcr eine aussagekr\u00e4ftige externe Unternehmensbewertung<\/li>\n<li>Externes Korrektiv f\u00fcr die Erreichung interner Ziele<\/li>\n<\/ul>\n<h2>Key Takeaways f\u00fcr die Formulierung des Prognoseberichts<\/h2>\n<p><span style=\"color: #d85710; padding-right: 10px;\">1.<\/span>Underpromise, overdeliver. Aber nicht \u00fcbertreiben, sonst wird es unglaubw\u00fcrdig.<br \/><span style=\"color: #d85710; padding-right: 10px;\">2.<\/span>Seien Sie konkret, aber geben Sie sich Spielraum, z.B. durch Schwellen, Intervalle oder qualitative Erg\u00e4nzungen.<br \/><span style=\"color: #d85710; padding-right: 10px;\">3.<\/span>Stellen Sie sicher, immer im Bilde \u00fcber die aktuelle Markterwartung zu sein.<br \/><span style=\"color: #d85710; padding-right: 10px;\">4.<\/span>Stellen Sie zugrundeliegende Annahmen und Szenarien dar (\u201ewenn dann\u201c).<br \/><span style=\"color: #d85710; padding-right: 10px;\">5.<\/span>Gehen Sie jedes Quartal auf den Stand der Prognoseerreichung ein. Nichtaussagen sorgen f\u00fcr Unsicherheit.<br \/><span style=\"color: #d85710; padding-right: 10px;\">6.<\/span>Seien Sie ehrlich bei unterj\u00e4hrigen Anpassungen. Lieber rechtzeitig korrigieren, um Vertrauen nicht nachhaltig zu zerst\u00f6ren.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>An der B\u00f6rse wird die Zukunft eines Unternehmens gehandelt. Investoren und Analysten schauen daher sehr genau auf die Prognoseberichte der Unternehmen. Dabei sind die Anforderungen an Prognoseberichte in der deutschen Gesetzgebung nicht abschlie\u00dfend geregelt.<\/p>\n","protected":false},"author":2,"featured_media":98872,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[88,100],"tags":[213],"class_list":["post-22394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-pressemitteilung","tag-213"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.2 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Best practice: Guidance - cometis AG<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cometis.de\/de\/best-practice-guidance\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Best practice: Guidance\" \/>\n<meta property=\"og:description\" content=\"An der B\u00f6rse wird die Zukunft eines Unternehmens gehandelt. 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