Wertorientierte Unternehmensführung und Unternehmensbesteuerung
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Wertorientierte Unternehmensführung und Unternehmensbesteuerung

Wertorientierte Unternehmensführung und Unternehmensbesteuerung


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About the Book

Inhaltsangabe: Gang der Untersuchung: Innerhalb dieser Diplomarbeit wird unter dem Themenabschnitt „wertorientierte Unternehmensführung" ausschließlich auf den sogenannten Shareholder Value-Ansatz (im folgenden SHV-Ansatz genannt) eingegangen. Deshalb soll im ersten Abschnitt der vorliegenden Arbeit untersucht werden, inwieweit der Shareholder Value-Ansatz als Instrument zur Bewertung von unternehmenspolitischen Entscheidungen eingesetzt werden kann und welche Voraussetzungen bzw. Konsequenzen damit verbunden sind. In diesem Zusammenhang wird grundsätzlich auf den von A. Rappaport entwickelten Ansatz und dem darin enthaltenen Konzept der Wettbewerbsstrategie von M. Porter Bezug genommen. Nach einer kurzen Darstellung der Zielsetzung und des Entstehungshintergrundes des SHV-Ansatzes sollen die Grundlagen der rechentechnischen Ermittlung des SHV dargestellt werden, bevor die Einflussfaktoren auf die Berechnungsparameter und deren Anwendung im Rahmen von Wettbewerbs- und Strategieanalysen untersucht werden. Daran anschließend sollen die möglichen Auswirkungen einer SHV-orientierten Politik auf die internen und externen Unternehmensbeziehungen exemplarisch dargestellt werden, bevor eine abschließende Betrachtung der Vorteile und der Problembereiche des SHV-Ansatzes erfolgt. Im zweiten Themenabschnitt „Unternehmensbesteuerung", wird auf die Behandlung von Steuern im Rahmen des SHV-Ansatzes eingegangen. Aus Gründen der Komplexität des Sachverhalts beschränkt sich die Bearbeitung auf die Grundzüge der Problematik. Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsverzeichnisI - II AbbildungsverzeichnisIII AbkürzungsverzeichnisIV I.Wertorientierte Unternehmensführung 1.Einleitung1 2.Entstehungshintergrund und Zielsetzung des Shareholder Value-Ansatzes2 3.Grundlagen der Ermittlung des Shareholder Value 3.1Berechnung der Cash flows3 3.2Berechnung des Residualwertes6 3.3Berechnung der Kapitalkosten8 3.4Berechnung des Shareholder Value12 4.Strategieeinbindung des


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Product Details
  • ISBN-13: 9783838645209
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838645200
  • Publisher Date: 18 Sep 2001
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 159 gr


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