Moral Hazard im Controlling Book by Thomas Wolfkopf
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Moral Hazard im Controlling

Moral Hazard im Controlling


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About the Book

Bachelorarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 1,3, Universität Bielefeld, Sprache: Deutsch, Abstract: Die Struktur dezentraler Unternehmen ist durch Hierarchie- und Delegationsverhältnisse geprägt, bei denen Entscheidungen nicht immer von der Unternehmensleitung, sondern auch von unteren Hierarchieebenen getroffen werden.1 Bei dieser Organisationsstruktur kann es jedoch vorkommen, dass nicht alle Personen im Unternehmen gleiche Ziele verfolgen, so dass es zu Zielkonflikten zwischen Leitung und auf unterer Hierarchieebene zur Entscheidung beauftragten Managern kommen kann. Verstärkt wird dieser Zielkonflikt durch eine asymmetrische Informationsverteilung2, also unterschiedliche Informationsstände auf beiden Seiten,3 welche aufgrund unterschiedlicher Nähen zum operativen Leistungsprozess entstehen können.4 Je stärker die Dezentralisierung und die Delegation der Aufgaben auf untere Hierarchieebenen in einem Unternehmen ist, desto negativer wirken sich Zielkonflikte und Informationsasymmetrien auf die Durchführung einheitlicher Handlungen im Unternehmen aus.5 Das Controllingsystem mit seiner koordinierenden Funktion muss diese Interdependenzen bezüglich des Verhaltens der beteiligten Personen berücksichtigen.6 Dies geschieht, neben im Unternehmensprozess implementierten Planungs-, Kontroll- oder Informationssystemen7, durch Schaffung von Anreizsystemen im Unternehmen. Diese Anreizsysteme können "z.B. in Form von anreizkompatiblen Entlohnungs-, Budget- oder Verrechnungspreissystemen" 8 ausgestaltet sein. Ziel der Arbeit ist es, aufzuzeigen, wie durch das Controlling Anreizsysteme gestaltet werden können, die zur Vermeidung von opportunistischem Verhalten bei Informationsasymmetrien innerhalb des Unternehmens beitragen. Gemäß des eher weit gefassten Arbeitstitels "Moral Hazard im Controlling" soll eine kompakte grundlegende theoretische Betrachtung der Problemsituationen des Moral Hazard im Prinzipal+Agenten+Kontext betrachtet werden, wobei ein


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Product Details
  • ISBN-13: 9783656484356
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 365648435X
  • Publisher Date: 21 Aug 2013
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 109 gr


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