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Instrumente des unternehmenswertorientierten Controllings

Instrumente des unternehmenswertorientierten Controllings

          
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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Controlling, Note: 1,5, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Das Thema wertorientierte Unternehmensführung ist bereits seit den 80er-Jahren des 20. Jahrhunderts durch die Entwicklung des Shareholder Value Modells, konzipiert von Alfred Rappaport, in den Fokus der Unternehmensführung gerückt. Im Zuge dessen wurden moderne Instrumente des unternehmenswertorientierten Controllings entwickelt. Sukzessive erfolgte die Etablierung der neuen Instrumente in das Controlling internationaler Großkonzerne, auch in Deutschland. Das Bestreben nach der Maximierung des Unternehmenswertes hat sich nicht per se geändert, es erfolgte jedoch eine erhebliche Änderung auf die Sichtweise und auf die Messbarkeit, in Bezug auf die Erkenntnisse, welche Parameter zur Maximierung optimiert werden müssen. Zusammenfassend könnten die Maxime der "modernen" Instrumente des Controllings und das Ziel der Theorie durch die von Alfred Rappaport zurückgehende Aussage "Cash is a fact, profit is an opinion" ausgedrückt werden. Im Zuge diverser größerer Übernahmen in der Vergangenheit haben Unternehmen versucht, durch einen Zusammenschluss Mehrwerte zu schaffen. Die jüngst größere Übernahme eines deutschen Unternehmens ist die von der Monsanto Company durch die Bayer AG (Übernahmevolumen: 66 Mrd. US Dollar). Auch andere deutsche Unternehmen haben größere Fusionen getätigt, so übernahm die Fresenius SE & Co. KGaA den größten privaten Krankenhausbetreiber Spaniens namens "Quirónsalud" (Übernahmevolumen: 5,76 Mrd. ). Diese Übernahmen waren vor allem mit dem Willen der wertorientierten Entwicklung und dem Ausbau strategischer Vorteile geschehen. Dies verdeutlicht jedoch auch, dass eine Verbindung zwischen Übernahmen und dem Streben nach Mehrwerten in strategischen Überlegungen von Unternehmen besteht. Daher ist es an der Zeit zu untersuchen, welche Instrumente zur Wertsteuerung und Wertmessung von den Unternehmen


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Product Details
  • ISBN-13: 9783668685703
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 76
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3668685703
  • Publisher Date: 19 Apr 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 113 gr


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