DThe F.A.Z. publishes an annual list of the 200 largest German companies. The magazine „Fortune“ also publishes similar lists for the 500 largest companies in the world and the USA. German large companies are in international competition for customers, talents, suppliers, and capital. Therefore, global comparisons are more appropriate as benchmarks rather than national ones.
The performance of a company is reflected in its profit. The indicator measures the value that a company adds to the expenses of materials, labor, and capital. Loss signifies value destruction. Profits can also be referred to as the „cost of survival.“ If sufficient profits or even losses are not generated, there will be a lack of resources for innovation and future investments. Additionally, capital procurement becomes more expensive.