Möglichkeiten und Probleme variabler Vergütung bei mittleren und höheren Führungskräften
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Möglichkeiten und Probleme variabler Vergütung bei mittleren und höheren Führungskräften

Möglichkeiten und Probleme variabler Vergütung bei mittleren und höheren Führungskräften


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About the Book

Inhaltsangabe: Problemstellung: Im Rahmen der aktuell geführten Diskussion um den Wirtschaftsstandort Deutschland nimmt die Tatsache der stetigen Verteuerung des Humankapitals eine zentrale Position ein. So belegen zahlreiche Studien den Zusammenhang zwischen gestiegenen Personalkosten und -zusatzkosten der deutschen Unternehmen und der Verschlechterung ihrer Wettbewerbsposition im internationalen Vergleich. Im Bereich des Personalwesens stellt die variable Vergütung eine interessante Alternative zu herkömmlichen Verfahren der Führungskräfteentlohnung dar. Ziel solcher Vergütungssysteme ist es u.a., mehr Transparenz, Gerechtigkeit und Leistungsorientierung in die Gehaltspolitik einzubringen. Unter dem Aspekt der Flexibilität bietet sich bei dieser Form der Entlohnung ferner die Möglichkeit, die Belastung der Unternehmung von der Seite der Personalkosten betrachtet, der jeweiligen Ertragslage anzupassen. Trotz vieler Widerstände und Probleme bei der Implementierung und Verwendung oben beschriebener Anreizsysteme gewinnen diese in jüngerer Zeit mehr und mehr an Bedeutung. Ziel dieser Arbeit ist es, Möglichkeiten und Probleme variabler Vergütung bei mittleren und höheren Führungskräften aufzuzeigen. Dabei erfolgt zunächst eine kritische Betrachtung traditioneller, an operativen Bezugsgrößen wie Gewinn oder Aktienkurs orientierter Vergütungsformen. Darüberhinaus bleiben auch strategisch-orientierte Vergütungssysteme wie die Entlohnung im Rahmen eines Management-Accounting-Konzepts oder in Anlehnung an Portfolio-Modelle nicht unberücksichtigt. Im Anschluß an eine Übersicht über mögliche Probleme im Rahmen der variablen Vergütung (Motivation, Transparenz und Akzeptanz etc.) erfolgt eine Betrachtung der Aktienoptionspläne der Daimler-Benz AG unter Berücksichtigung der aktuell geführten Diskussion. Inhaltsverzeichnis: Inhaltsverzeichnis: Abkürzungsverzeichnis Abbildungsverzeichnis 1.Einleitung1 2.Begriffliche Grundlagen2 3.Möglichkeiten und Probleme der varia


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Product Details
  • ISBN-13: 9783838608662
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3838608666
  • Publisher Date: 29 May 1998
  • Height: 210 mm
  • No of Pages: 46
  • Series Title: German
  • Weight: 122 gr


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Möglichkeiten und Probleme variabler Vergütung bei mittleren und höheren Führungskräften
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