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Änderungen durch das Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) und deren Auswirkungen auf die Restrukturierungsbranche

Änderungen durch das Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) und deren Auswirkungen auf die Restrukturierungsbranche

          
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About the Book

Diplomarbeit aus dem Jahr 2010 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, Note: 1,7, Universität Siegen (Fachbereich 5 - Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Unternehmen stehen ständig vor den Herausforderungen sich verändernder Markt- und Wettbewerbsbedingungen.1 Eine kontinuierliche Anpassung an externe Einflüsse ist dabei zwingender Bestandteil der Sicherung der langfristigen Wettbewerbsfähigkeit.2 Werden Nachfragerückgänge oder Wettbewerbsveränderungen verkannt oder wird unzulänglich auf sie reagiert oder werden ineffiziente Unternehmensstrukturen beibehalten, drohen existenzgefährdende Handlungsunfähigkeit und Liquiditätsengpässe3: Die "Unternehmenskrise"4. Die Heilung der Unternehmenskrise ("Sanierung"5) stellt das primäre Ziel jener Akteure dar, die sich der Wiederherstellung von "Ertragskraft und Innovationsfähigkeit" verschrieben haben: 6 Die Eigentümer des Unternehmens, Führungskräfte, Kreditinstitute, Finanzinvestoren, spezialisierte Unternehmensberater und Anwaltskanzleien, Wirtschaftsprüfer und Interim- Manager, jene Personengruppen die unter dem Sammelbegriff der Restrukturierungsbranche zusammengefasst werden oder direkt von ihr betroffen sein können.7 Die Sanierung umfasst die Instrumente, mittels derer die Überlebensfähigkeit eines Unternehmens nachhaltig gesichert werden kann.8 Während die Sanierung i. e. S. lediglich finanzwirtschaftliche Maßnahmen umfasst, die regelmäßig nicht ausreichend sind, ein Unternehmen aus der Krise zu führen, sind unter dem Sanierungsbegriff i. w. S. auch strategische und operative Maßnahmen, wie z. B. Veränderungen in den leistungswirtschaftlichen Betriebsbereichen und sonstige strukturelle Maßnahmen zu fassen.9 Unter dem Begriff der Restrukturierung werden mittel- bis langfristige Maßnahmen zusammengefasst.10 Darüber hinaus wird auch für finanzwirtschaftliche Maßnahmen der Begriff der Restrukturierung verwendet, wie dies z. B. bei der bilanzie


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Product Details
  • ISBN-13: 9783640715220
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3640715225
  • Publisher Date: 05 Oct 2010
  • Height: 210 mm
  • No of Pages: 90
  • Series Title: German
  • Weight: 131 gr


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Änderungen durch das Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) und deren Auswirkungen auf die Restrukturierungsbranche
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Änderungen durch das Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen (MoMiG) und deren Auswirkungen auf die Restrukturierungsbranche
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