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Bewertung und Preisfindung bei Mergers & Acquisitions

Bewertung und Preisfindung bei Mergers & Acquisitions


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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,0, Hochschule Heilbronn Technik Wirtschaft Informatik, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, einerseits eine kurze und prägnante Einführung in das Thema Mergers & Acquisitions und andererseits, einen Überblick zu den wichtigsten Themen der Unternehmensbewertung inkl. den zur Verfügung stehenden Methoden zu geben. Landläufig wird der Prozess der M&A Transaktion und die dahinter stehenden wirtschaftswissenschaftlichen Theorien als Königsdisziplin der Betriebswirtschaft bezeichnet. Entsprechend umfangreich und detailliert ist die dazu erhältliche Literatur. Viele Forschungswerke konzentrieren sich auf kleine Nischenbereiche wie z.B. steuerrechtliche Auswirkungen oder genaue rechnungslegungstechnische Besonderheiten. Für Studierende und Allgemeininteressierte ist die Thematik mitunter unübersichtlich und es ist schwierig, sich ein grundlegendes und einfach verständliches Basiswissen anzueignen. Der notwendige erste Schritt ist die Betrachtung der Grundlagen im Kapitel 2. Einleitend mit dem Begriff Mergers & Acquisitions, sowie den unterschiedlichen Formen. Weiterführend werden Gründe und Ziele von Mergers & Acquisitions beschrieben und der typische Ablauf erklärt. Im Kapitel 3 geht es um die Darstellung der Unternehmensbewertung. Zuerst wird zwischen dem Unternehmenswert und -preis differenziert, danach wird der standardisierte Ablauf von Unternehmensbewertungen vorgestellt. Anschließend stehen die unterschiedlichen Methoden der Unternehmensbewertung im Fokus. Eingangs mit einem Überblick um danach die zentralen Aspekte der Methoden detaillierter zu erläutern. Im Mittelpunkt steht die Discounted-Cashflow-Methode. Im Kapitel 4 werden die verschiedenen Methoden kritisch betrachtet und die jeweiligen Stärken und Schwächen analysiert. Abschließend werden die wichtigsten Aspekte der Seminararbeit im Kapitel 5 zusammengefasst.


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Product Details
  • ISBN-13: 9783346215680
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346215687
  • Publisher Date: 02 Jun 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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