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Akquisitions- und Beteiligungscontrolling

Akquisitions- und Beteiligungscontrolling


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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule Bochum, Sprache: Deutsch, Abstract: Durch die ansteigende Anzahl von Unternehmensakquisitionen im Zeitablauf wird belegt, dass Unternehmens- und Anteilskauf in zunehmendem Maße zum festen Bestandteil der strategischen Handlungsalternativen zur Neuausrichtung und Umstrukturierung von Geschäftsfeldportfolios geworden ist. 1 Controlling gewinnt, in der Unternehmenspraxis als Führungsinstrument zur Bewältigung des steigenden Koordinationsumfanges von Planungs- & Kontrollaufgaben, zunehmende Bedeutung und stellt derzeit einen wichtigen Untersuchungsgegenstand der betriebswirtschaftlichen Forschung dar. 2 Wenn man diese Tatsachen betrachtet, kommt dem Beteiligungscontrolling eine hohe Stellung zu. Die Steuerung eines Unternehmens, welches eine umfangreiche Diversifikationsstrategie durch Akquisitionen und Beteiligungen verfolgt, stellt eine hohe Anforderung an sein Führungskonzept. Die Komplexität eines sogenannten Konzerns birgt die Gefahr des Auseinandertreibens, der unter Umständen global tätigen und unterschiedlichen Einflüssen ausgesetzten Gesellschaften. Das Resultat dieser Vorstellung wäre, dass die dezentralen Beteiligungsgesellschaften dem Gesamtziel des Konzerns keinen Beitrag leisten könnten. Dem Beteiligungscontrolling stellt sich hier nun die Aufgabe, die Subsysteme so zu steuern, dass diese das Gesamtziel gemeinschaftlich unterstützen. Vor dem Hintergrund der aufgezeigten Problemstruktur wird das Beteiligungs-Controlling als Koordination, Unterstützung und Überwachung der Beteiligungsgesellschaften im Hinblick auf die bestmögliche Erreichung der Konzernziele verstanden. Diese Hausarbeit versucht den in der Einleitung dargestellten Sachverhalt näher zu erläutern. Von Kapitel zu Kapitel wird immer klarer was die Aufgaben und Ziele des Akquisitions- und Beteiligungscontrolling sind. Zum Schluss wird durch das Fazit das Thema dieser Hausarbeit noch mal aufgegriffen.


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Product Details
  • ISBN-13: 9783656560944
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 118 gr
  • ISBN-10: 3656560943
  • Publisher Date: 21 Dec 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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