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Aspekte eines Risiko-Management-Systems für Lebensversicherer

Aspekte eines Risiko-Management-Systems für Lebensversicherer

          
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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 1,6, Duale Hochschule Baden-Württemberg Mannheim, früher: Berufsakademie Mannheim, 28 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Gewinnmaximierung und Existenzsicherung - diese beiden Maximen stellen die obersten Ziele einer Unternehmung dar. ( vgl. Wagner, F.: Risk Management im Erstversicherungsunternehmen, Karlsruhe, 2000, S. 271) Letzteres wird neben internen Einflussfaktoren in starkem Maß durch die zunehmende Umweltdynamik beeinflusst. Dies betrifft insbesondere Lebensversicherungsunternehmen. Die Kombination aus langfristigen Verträgen und garantierten Kapitalleistungen erzeugt nur schwer kalkulierbare Risiken. Unvorhersehbare interne und externe Einflussfaktoren, wie beispielsweise volatile Aktienmärkte, verschärfen diese Risiken. Diese Faktoren greifen die Eigenkapitalausstattung der Lebensversicherer an und bedrohen somit das Erreichen ihrer Existenz- und Sicherungsziele. Aufgrund dessen, der zunehmenden Globalisierung sowie der Festlegung internationaler Standards wird der Ruf nach einer einheitlichen Vorschrift über die Eigenmittelausstattung und der Vermeidung der damit verbundenen Risiken laut. Im Bankensektor tritt mit dem Beschluss von "Basel II" eine vergleichbare Forderung bereits 2006 in Kraft. In der Versicherungsbranche werden die Inhalte des Pendants "Solvency II" derzeit heiß diskutiert. Auf nationaler Ebene wurde bereits Ende des letzten Jahrtausends reagiert. Mit dem Gesetz zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) sollen existenzbedrohende Risiken frühzeitig erkannt werden um somit die rechtzeitige Einleitung von Gegenmaßnahmen zu ermöglichen. Im Mittelpunkt steht die Einrichtung eines Risiko-Management-Systems. Es stellt sich jedoch die Frage unter welchen Aspekten ein derartiges Risiko-Management-System aufgebaut und organisiert werden muss, damit es den Anforderungen, existenzbedrohende Risiken frühzeitig zu erkennen, genüge tut


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Product Details
  • ISBN-13: 9783638596541
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 140 mm
  • ISBN-10: 3638596540
  • Publisher Date: 13 Aug 2007
  • Height: 216 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 59 gr


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Aspekte eines Risiko-Management-Systems für Lebensversicherer
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