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Pensionsrückstellungen. Fluch oder Segen?

Pensionsrückstellungen. Fluch oder Segen?


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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Bayerische Julius-Maximilians-Universität Würzburg, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist die Entwicklung eines Kalküls zur Bestimmung der Vorteilhaftigkeit einer Pensionsrückstellung im Vergleich zur Gewährung zusätzlichen Bruttogehalts anstelle der bAV aus Arbeitnehmer- und Anteilseignerperspektive. "Denn eins ist sicher: Die Rente" - mit diesem Versprechen zog die Christlich Demokratische Union Deutschlands (CDU) um ihren Bundesminister für Arbeit und Sozialordnung, Dr. Norbert Blüm, in den Bundestagswahlkampf des Jahres 1986. Dieser Satz wurde fortan so oft wiederholt, dass er sich in die Köpfe der deutschen Arbeitnehmerschaft einbrannte, politischer Anspruch wurde und mittlerweile als geflügeltes Wort gilt. (...) Ob nun geschicktes Wahlkampfmanöver oder gefestigte Grundüberzeugung: In jedem Fall zeigt die Aussage Blüms, dass die Diskussion um die Verlässlichkeit und Zukunftssicherheit der Rente seit Jahrzehnten andauert und scheinbar mit jedem Jahr, in dem sich die demo-graphischen Aussichten weiter eintrüben und sich die Niedrigzinsphase zum Dauerzustand verstetigt, an Dramatik gewinnt. Der Bundesminister a. D. (außer Dienst) jedenfalls stellte 2014 unumwunden fest, dass er sich in seiner Annahme geirrt habe. (...) Die gesetzliche Rente allein wird nach allgemeiner Auffassung nicht in der Lage sein, den Arbeitnehmern von heute einen angemessenen Lebensstandard in der Rentenphase zu ermöglichen. (...) Neben der gesetzlichen Rente sieht das "Drei-Säulen-Modell" der Alterssicherung die private und betriebliche Vorsorge der Beschäftigten selbst bzw. durch deren Arbeitgeber vor. Vor allem die betriebliche Vorsorgeform, der in der Frage der Alterssicherung eine große Bedeutung durch die Politik beigemessen wird, steht unter massivem Druck. Unternehmen, die ihren Beschäftigten betriebliche Altersvorsorge (bAV) anbieten, sehen sich dabei einerseits


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Product Details
  • ISBN-13: 9783346158567
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 334615856X
  • Publisher Date: 17 Apr 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 136 gr

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