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Ausgewählte Methoden und Probleme der Unternehmensbewertung

Ausgewählte Methoden und Probleme der Unternehmensbewertung

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Bergische Universität Wuppertal (Studiengang Wirtschafts- und Sozialwissenschaften ), Veranstaltung: Seminar Unternehmensgründung, Sprache: Deutsch, Abstract: Die Unternehmensbewertung erfolgt aus mannigfachen Gründen, wie dem Generationswechsel ohne Nachfolger von kleinen und mittelständigen Unternehmen, dem Verkauf von Unternehmensteilen z.B. innerhalb einer Outsourcingstrategie, dem Zukauf von Kompetenzen um Synergieeffekte zu erhalten, der Übernahme eines Konkurrenten zur Gewinnung von Marktanteilen, der Liquidation eines Unternehmens und dem Börsengang eines Unternehmens, um nur einige Gründe zu nennen. Für den Verkäufer und den Käufer stellen sich u.a. folgende Fragen: Wie viel ist das Unternehmen Wert? Besteht der Wert nur aus dem Anlagevermögen oder sind zukünftige Erfolge mit zu berücksichtigen? Soll der "Goodwill" des Unternehmens mitbedacht werden? Auf diese komplexen Fragen geht die Unternehmensbewertung mit ihren unterschiedlichen Methoden und Verfahren ein. Aufgrund der vielfältigen Möglichkeiten zur Bewertung von Unternehmen wird in dieser Arbeit auf die wesentlichen, die in Deutschland anerkannten, Methoden eingegangen. Hierbei wird ein Schwerpunkt auf die Ansätze der Gesamtbewertungsverfahren gelegt. Generell werden die essentiellen Merkmale erläutert, sowie die Anlässe und Zwecke der Bewertung beleuchtet. Durch die divergierenden Positionen des Investors und des Verkäufers ergeben sich nicht selten verschiedene Problemfelder innerhalb der Bewertung, auf die hier ebenfalls speziell näher eingegangen wird. In diesem Zusammenhang wird insbesondere auf die Bedeutung des Gutachters, die Probleme, die sich aus Informationsasymmetrien zwischen Käufer und Verkäufer ergeben, sowie die Berechnung des Kapitalzinsfußes eingegangen.


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Product Details
  • ISBN-13: 9783638691499
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 104 gr
  • ISBN-10: 3638691497
  • Publisher Date: 26 Jul 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm


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