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Wertorientierte Vergütungssysteme. Darstellung und Beurteilung

Wertorientierte Vergütungssysteme. Darstellung und Beurteilung

          
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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 1,0, Hochschule Pforzheim, Veranstaltung: Ausgewählte Probleme des Controllings und der externen Berichterstattung, Sprache: Deutsch, Abstract: Schon im 19. Jahrhundert sagte Werner von Siemens: "Für augenblicklichen Gewinn verkaufe ich die Zukunft nicht". Eine langfristige Fortbestands- und Überlebenssicherungspolitik hat sich heute bereits der Großteil deutscher Unternehmen auf die Fahnen geschrieben. Die wertorientierte Unternehmensführung wird zunehmend auch in Vergütungssystemen deutscher Unternehmen verankert, obgleich dies nicht selten mit rechtlichen Auseinandersetzungen und gesellschaftlichen Unmut einher geht. Im Rahmen dieser Ausarbeitung werden zunächst die Ursachen für die Einführung eines variablen Vergütungssystems auf Managementeben erläutert sowie dessen Komponenten und mögliche Bezugsgrößen vorgestellt. Basis der daran anschließenden Darstellung bilden gewisse Mindestanforderungen, denen jedes unternehmensspezifisches Vergütungssystem genügen sollte. Grundsätzlich werden aktienkurs- und kennzahlenbasierte Managementvergütung unterschieden, die durch unterschiedliche Bezugsgrößen und Vergütungsinstrumenten gekennzeichnet sind. Abschließend sollen die vorgestellten Methoden der wertorientierten Vergütung kritisch hinterfragt und beurteilt werden. Unter dem Begriff des Managers werden im Folgenden Mitarbeiter der ersten Führungsebene eines Unternehmens verstanden. Aus Gründen der leichteren Lesbarkeit wird auf eine geschlechtsspezifische Differenzierung, wie zum Beispiel Manager/Innen, verzichtet. Entsprechende Begriffe gelten im Sinne der Gleichbehandlung für beide Geschlechter.


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Product Details
  • ISBN-13: 9783656647003
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 68 gr
  • ISBN-10: 3656647003
  • Publisher Date: 09 May 2014
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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