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Abbildung wertorientierter Vergütungsformen im handelsrechtlichen Jahresabschluß einer AG

Abbildung wertorientierter Vergütungsformen im handelsrechtlichen Jahresabschluß einer AG

          
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About the Book

Inhaltsangabe: Einleitung: Auch in Deutschland stellen die Unternehmen die Steigerung des Unternehmenswerts zunehmend in den Mittelpunkt ihres unternehmerischen Handelns. Damit dieses Ziel auch in den Mittelpunkt des Handelns der Mitarbeiter rückt, werden Vergütungsformen eingesetzt, bei denen die Höhe der Vergütung von der Höhe des Aktienkurses abhängig ist. Eine derartige Vergütung kann in Form von Aktien oder Optionen, aber auch durch deren finanzielle Nachbildung in Form von virtuellen Aktien oder virtuellen Optionen erfolgen. Während der Einsatz von virtuellen Vergütungsinstrumenten schon immer problemlos möglich war, war bis zur Verabschiedung des KonTraGs eine Vergütung durch Aktien nur für die Belegschaft und eine Vergütung durch Aktienoptionen nur über den Umweg der Begebung einer Wandelschuldverschreibung möglich. Durch das KonTraG wurde sowohl der Erwerb eigener Aktien als auch die Begebung von nackten Aktienoptionen erleichtert, was von den Unternehmen unverzüglich zur Einführung wertorientierter Vergütungsformen genutzt wurde. Sowohl deren Ausgestaltung als auch die Abbildung im handelsrechtlichen Jahresabschluß wird seitdem heiß diskutiert. Gang der Untersuchung: Im ersten Teil der Arbeit werden die wertorientierten Vergütungsformen vorgestellt. Dabei wird kurz auf das Konzept der wertorientierten Unternehmensführung eingegangen. Anschließend werden die Gründe für den Bedarf an wertorientierten Vergütungsformen sowie Kriterien für deren Ausgestaltung dargelegt. Sodann werden die verschiedenen Formen wertorientierter Vergütung erläutert, wobei insbesondere auf die gesellschaftsrechtlichen Grundlagen sowie die jeweiligen Auswirkungen auf die Beteiligten eingegangen wird. Im zweiten Teil der Arbeit wird die Abbildung dieser Vergütungsformen im handelsrechtlichen Jahresabschluß untersucht. Dabei wird für jede Vergütungsform herausgearbeitet, wie die Erfassung bei Zusage der Vergütung, während des Vergütungszeitraums sowie bei Auszahlung zu erfolgen hat.


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Product Details
  • ISBN-13: 9783838625331
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838625331
  • Publisher Date: 27 Jul 2000
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Weight: 136 gr


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Abbildung wertorientierter Vergütungsformen im handelsrechtlichen Jahresabschluß einer AG
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