Ablauf und Konzeption wertorientierter Managementvergütungen
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Ablauf und Konzeption wertorientierter Managementvergütungen

Ablauf und Konzeption wertorientierter Managementvergütungen


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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Controlling, Note: 1.3, Technische Hochschule Köln, ehem. Fachhochschule Köln (Technische Hochschule), Sprache: Deutsch, Abstract: In dieser Arbeit werden die Konzeption und Gestaltung von wertorientierten Vergütungssystemen von Managern/Führungskräften für jeden verständlich aufbereitet, um aufbauend darauf darlegen zu können, wie Managementvergütungen fungieren und wie sie hinsichtlich der Anforderungen weiterentwickelt oder sogar gänzlich neu konzipiert werden können. Teil des Themas ist damit auch die Antwort auf die Frage, weshalb Managemententlohnungen besonders hoch angesetzt werden. Die in rasanter Form erfolgte Globalisierung und Liberalisierung der Märkte haben Veränderungen bezüglich der Kapitalmärkte verlangt. Die am Shareholder-Value-Verfahren orientierte Unternehmenspolitik wird seitdem immer häufiger eingesetzt. Begründet wird dies mit der wachsenden Anzahl ausländischer und institutioneller Investoren. Es wird in der Fachwissenschaft ein Trend identifiziert, dass außer der stetigen Steigerung der Aktienkurse und Dividende primär die institutionellen Anleger eine risikorelevante Verzinsung des eingesetzten Kapitals einfordern. Gleichzeitig hat sich für die inländischen Unternehmen der Kapitalwettbewerb gesteigert, da die Anleger mit erhöhter Bereitschaft in ausländische Kapitalanlagen investieren. Die sich daraus ableitenden Herausforderungen bezüglich des Kapitalmarktes, die enormen Erwartungen der Anleger sowie die immer knapper werdenden finanziellen Ressourcen fördern folglich die Ausarbeitung relevanter wertorientierter Managementkonzepte im Interessenrahmen der eigenen Unternehmen. So verfügt jedes Unternehmen des Deutschen Aktienindexes DAX über Vergütungsinstrumente, die eine langfristige Wirkung aufweisen. Bedingt durch diese Entwicklung ist die aktienbasierte Vergütung sowohl von Großkonzernen als auch mittelständischen Unternehmen ein Bestandteil der gesamten Vergütung des Management


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Product Details
  • ISBN-13: 9783346077806
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 84
  • Spine Width: 5 mm
  • Weight: 172 gr
  • ISBN-10: 3346077802
  • Publisher Date: 23 Nov 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine kritische Bestandsaufnahme anhand ausgesuchter Kennzahlen
  • Width: 148 mm


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