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Betriebliche Kapitalbeteiligungsmodelle

Betriebliche Kapitalbeteiligungsmodelle


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About the Book

Nachdem sich das Konzept der Bundesregierung, eine über- betriebliche Vermögensbildung einzuführen, als nicht reali- sierbar erwiesen hat, wendet sich das Interesse wieder stärker den betrieblichen Kapitalbeteiligungsmodellen zu. Der Verfasser will mit seiner Arbeit einen Beitrag zur Ver- sachlichung der Diskussion um die Beteiligung der Arbeit- nehmer am Kapital "ihres" Unternehmens leisten, indem er durch den Vergleich amerikanischer Untersuchungsergebnisse mit den Ergebnissen eigener Erhebungen zu Aussagen über die Verbreitung, die Motive für die Einführung, die Auswirkun- gen sowie den Erfolg betrieblicher Kapitalbeteiligungsmode le gelangt. Seine Bestandsaufnahme ergibt, daß sich in der Bundesrepublik Deutschland eine Vielzahl von Beteiligungs- formen herausgebildet hat, während sich die Mitarbeiter- kapitalbeteiligung in den Vereinigten Staaten im wesent- lichen auf das "deferred profit sharing" als einer Form der Mitarbeiterinvestmentfonds mit eigener Rechtspersön- lichkeit konzentriert. Was die Verbreitung der betrieblichen Kapitalbeteiligung betrifft, so kommen in den Vereinigten Staaten etwa 14 v. H., in der Bundesrepublik Deutschland dagegen nur 2,5 v. H. al- ler Arbeitnehmer in den Genuß einer Beteiligung am Produk- tivkapital. Auch der Durchschnittsbetrag pro beteiligtem Arbeitnehmer liegt in den Vereinigten Staaten mit nominal 6000, -- bis 7. 000, -- DM um das Fünf- bis Sechs fache höher als in der Bundesrepublik. Für die Einführung einer Mitar- beiterbeteiligung hält der Verfasser rein betriebliche Mo- tive für wichtiger als die häufig genannten Beweggründe, wie Förderung der Partnerschaft im Betrieb oder die Ver- besserung der materiellen Sicherheit der Arbeitnehmer.


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Product Details
  • ISBN-13: 9783663000518
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 272
  • Series Title: Schriftenreihe Des Instituts Für Kreditwesen Der Westfälisch
  • Sub Title: Verbreitung, Einführungsmotive Und Auswirkungen in Der Bundesrepublik Deutschland Und Den Vereinigten Staaten Von Amerika
  • Width: 170 mm
  • ISBN-10: 3663000516
  • Publisher Date: 01 Jan 1978
  • Edition: 1978 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 16 mm
  • Weight: 526 gr


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