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Ergebniscontrolling und wertorientierte Unternehmensführung

Ergebniscontrolling und wertorientierte Unternehmensführung


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About the Book

Inhaltsangabe: Einleitung: In den 80er Jahren rückten in den USA vermehrt Strategieansätze des Shareholder Value, Value Based Management und Value Based Planning in den Mittelpunkt des Interesses, die die Bedeutung der Steigerung des Unternehmenswertes und die Ausrichtung unternehmerischer Entscheidungen an den Interessen der Anteilseigner respektive Kapitalgeber betonten. Unter dem Shareholder Value versteht man den Wert eines Unternehmens für seine Eigentümer. Nach dem Shareholder Value-Ansatz ist es Aufgabe und Ziel einer wertorientierten Unter-nehmensführung diesen Eigentümerwert konsequent und nachhaltig zu steigern. Dabei ergibt sich der Unternehmenswert als Barwert sogenannter Free Cash Flows. Für die Unternehmensführung und das Ergebniscontrolling stellt sich die Frage, wie der Shareholder Value in das Steuerungskonzept eingefügt werden kann. Bei der Einführung wertorientierter Führungskonzepte treten in der Unternehmenspraxis verschiedene Probleme auf, die einer erfolgreichen Implementierung oftmals entgegenstehen: - Es fehlt an einer geeigneten Zielgröße zur unterjährigen, wertorientierten Unternehmens-steuerung. Daraus folgt u.a. die Gefahr, daß die traditionellen, operativen Steuerungsgrößen konträr zu den langfristigen Shareholder Value Zielen stehen. Es wird untersucht, inwieweit der Free Cash Flow eine geeignete Zielgröße für die wertorientierte Unternehmens-steuerung darstellt und/oder welche weiteren Kennzahlen für diese Zwecke verwendet werden können. - Ist eine aussagefähige Steuerungsgröße gefunden, stellt sich das Problem der Informations-beschaffung. Es ist zu prüfen, welche der vorhandenen Teilsysteme des Rechnungswesens die notwendigen Daten hierfür bereitstellen können und wie die operative Meßgröße sowohl für Produkte, Produktgruppen, als auch für das Gesamtunternehmen berechnet werden kann. - Die Verwendung einer wertorientierten Steuerungsgröße hat auch Auswirkungen auf das Ergebniscontrolling. Es stellt sich die Frage, wie die vorh


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Product Details
  • ISBN-13: 9783838615127
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838615123
  • Publisher Date: 06 Apr 1999
  • Height: 210 mm
  • No of Pages: 124
  • Series Title: German
  • Weight: 222 gr


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