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Wissensbasierte Unternehmensanalyse

Wissensbasierte Unternehmensanalyse


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About the Book

Lange Zeit hat sich das Dienstleistungsgewerbe und insbesondere die Kreditwirtschaft im Rahmen der Investitionsentscheidungen den neuen Möglichkeiten der computergestützten Entscheidungen und Entscheidungsvorbereitungen versperrt. Computertechnologien fanden zuerst insbesondere im Bereich der Auftragserfassung und Auftragsabwicklung Anwendung. Anschließend wurden sie wiederum zur Kostenreduzierung, zur verstärkten Kundenselbstbedienung insbesondere im Mengengeschäft und dabei primär im Zahlungsverkehr eingesetzt. Die Arbeit von Herrn Leins ist einem sehr zukunftsträchtigen Rationalisierungsbereich des Kreditgeschäftes gewidmet. Ange- sichts hoher Personalkosten bestehen im Bankbereich beim Einsatz von Computertechnologien noch große Rationalisierungspotentiale. Der Autor diskutiert deshalb ein wissensbasiertes System, mit dem die Bonitätsanalyse im Rahmen des Kreditgeschäftes standardisiert und weitgehend automatisiert vorgenommen werden kann. Die Anwendung wissenbasierteT Systeme auf die Bonitätsanalyse ist nicht leicht zu bewerkstelligen, da die Qualität der zu beurteilenden Unternehmen sich nicht nach einfachen Auswertungsregeln aus den Bilanzdaten ablesen läßt, sondern von qualitativen und quantitativen Faktoren des Produktions-und Leistungsbereichs sowie des Absatz-und Vertriebsbereichs und der Branche abhängt. Kritisch setzt sich die Arbeit mit den im Kreditgewerbe immer noch eingesetzten traditionellen Verfahren der Jahresabschluß-analyse auseinander. Der Vorteil der statischen Verfahren der Jahresabschlußanalyse liegt in ihrer relativ leichten und kostengünstigen Durchführbarkeit, der Nachteil besteht jedoch in ihrer geringen Aussagekraft für Zukunftsprognosen. Die Bonitäts- analyse wird als ein dynamisches Unternehmensbewertungsmodell angesehen, das eine hohe Flexibilität erfordert und qualitative Faktoren zur Charakterisierung der zukünftigen Chancen und Risiken eines Unternehmens enthalten muß. Sie soll das Verfahren der Kennzahlensysteme, statischen Insolvenzprognosen, Planbilanzen, qualitative Verfahren der Faktorenanalyse, Indikatorenanalyse und Analyse der Insolvenzursachen miteinander verknüpfen.


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Product Details
  • ISBN-13: 9783409140423
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1993 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Weight: 530 gr
  • ISBN-10: 3409140425
  • Publisher Date: 01 Jan 1993
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 317
  • Series Title: German
  • Sub Title: Effizienzsteigerung Der Bonitätsbeurteilung Im Firmenkundengeschäft
  • Width: 156 mm


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