Wertorientierte Anreizgestaltung by Andreas Wurzer
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Wertorientierte Anreizgestaltung

Wertorientierte Anreizgestaltung


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About the Book

Bachelorarbeit aus dem Jahr 2008 im Fachbereich BWL - Controlling, Note: 2, Alpen-Adria-Universität Klagenfurt, Sprache: Deutsch, Abstract: Als Einleitung in das Thema Anreizgestaltung werden die Begriffe Anreiz und Anreiz- system mittels Begriffsdefinitionen näher erläutert. Im Rahmen dieser Begriffsdefinitionen wird auch der Begriff Motivation etwas genauer betrachtet, um die Verknüpfung von An- reizen, Anreizsystemen und der damit eng verbundenen Motivationswirkung zu veran- schaulichen. Im Laufe der Arbeit werden die Ziele und Aufgaben von Anreizsystemen erläutert und versucht, entsprechende Anforderungen an Anreizsysteme zu definieren. Da speziell die Anforderungen an Anreizsysteme ein wichtiges Kriterium bei der Auswahl und Bewertung von solchen darstellt, ist ihnen auch ein größerer Abschnitt im Rahmen dieser Arbeit ge- widmet. Im weiteren Verlauf werden Anreizsysteme anhand ihrer zugrunde liegenden Be- messungsgrundlage in aktienkursorientierte und kennzahlenorientierte Anreizsysteme ge- gliedert und genauer untersucht. Im Zusammenhang mit aktienkursorientierten Anreizsys- temen wird das Funktionsprinzip von Belegschaftsaktien, Aktienoptionen, virtuellen Aktien und virtuellen Aktienoptionen dem Leser dargestellt. Folgend wird versucht einen Überblick über die Eignung von kennzahlenorientierten Systemen zur Anreizgestaltung zu geben und in diesem Zusammenhang auf ausgewählte, dafür geeignete, wertorientierten Unternehmenskennzahlen wie den CVA, CFROI und EVA überblicksweise eingegangen. Nachfolgend wird anhand von drei Praxisbeispielen ein Einblick in mögliche Gestaltungsformen von derzeit in der Praxis eingesetzten An- reizsystemen gegeben, wobei je ein aktienkursorientiertes-, ein kennzahlenorientiertes- sowie ein kombiniertes Anreizsystem dargestellt wird. Abschließend werden mögliche Probleme bei der praktischen Umsetzung von wertorien- tierten Anre


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Product Details
  • ISBN-13: 9783640511402
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3640511409
  • Publisher Date: 19 Jan 2010
  • Height: 210 mm
  • No of Pages: 44
  • Series Title: German
  • Weight: 118 gr


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