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Analyse ausgewählter Systeme der Unternehmensrechnung zur Ermittlung des Kundenwertes im wertorientierten Management

Analyse ausgewählter Systeme der Unternehmensrechnung zur Ermittlung des Kundenwertes im wertorientierten Management

          
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About the Book

Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Controlling, Note: 1,3, Johannes Gutenberg-Universität Mainz (Lehrstuhl für Betriebswirtschaft, insb. Controlling), Sprache: Deutsch, Abstract: Die Globalisierung und Deregulierung der Kapitalmärkte erfordert von Unternehmen eine stärkere Ausrichtung auf ihre Investoren. Parallel zu den Absatzmärkten, welche von steigenden Kundenanforderungen, stetig wechselnden Wettbewerbsstrukturen sowie hohen Innovationsraten geprägt sind, konkurrieren Firmen nunmehr auch verstärkt als attraktive Anlagemöglichkeiten um Kapitalgeber auf den Finanzmärkten. Um dieser kontinuierlichen Machtverschiebung zugunsten der Aktionäre gegenüber den übrigen Stakeholdern gerecht zu werden, implementieren Unternehmen verstärkt (Teil-)Systeme einer marktwertorientierten Unternehmensrechnung. Durch die Ausrichtung aller Schlüsselprozesse und Systeme auf die Maximierung zukünftiger diskontierter Zahlungen an die Kapitaleigner als Erfolgsmaßstab priorisiert das wertorientierte Management (gemäß des Shareholder-Value-Ansatzes) demnach die Interessen der Eigentümer vor anderen Stakeholdergruppen. Die zunehmende Ausrichtung auf die wertorientierte Unternehmensführung vernachlässigt in Praxis und Literatur häufig dennoch einen zentralen Faktor: Wie wird der Kunde, die originäre Quelle unternehmerischen Erfolges, in dieses System integriert? Eine Fokussierung auf Wertschaffung im Sinne des Shareholder Value erfordert eine umfangreiche Erfassung der Geschäftsbeziehung in ihrer ökonomischen Gesamtheit. Um Wettbewerbsvorteile in einer Erfolgsrechnung ausweisen zu können, muss aufgezeigt werden, inwiefern der Kunde als bilanzielles Aktiva einen Wertbeitrag für das Unternehmen liefert. Der Kunde sollte demnach nicht lediglich als Kosten- und Erlösträger sondern vielmehr als Wert- bzw. immaterieller Vermögensbestandteil des Unternehmens betrachtet werden. Während die Literatur sich innerhalb der Marketingdisziplin vorwiegend mit der Bestimmung der Werttreibe


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Product Details
  • ISBN-13: 9783638721912
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3638721914
  • Publisher Date: 05 Aug 2007
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Weight: 127 gr


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Analyse ausgewählter Systeme der Unternehmensrechnung zur Ermittlung des Kundenwertes im wertorientierten Management
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