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Bedeutung der Financial Due Diligence im Rahmen von Mergers & Acquisitions Transaktionen

Bedeutung der Financial Due Diligence im Rahmen von Mergers & Acquisitions Transaktionen

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Controlling, Note: 1.3, Bergische Universität Wuppertal, Sprache: Deutsch, Abstract: Wenn organisatorische Maßnahmen nicht mehr ausreichen, um unternehmerischen Wandel herbeizuführen, sind M&A-Transaktionen das erste Mittel der Wahl. Da solche M&A-Transaktionen jedoch mit Unsicherheiten verbunden sind, müssen Analysen durchgeführt werden, die die mit der Transaktion verbundenen Chancen und Risiken aufdecken. Dazu wird eine sog. Due Diligence durchgeführt, die als durchgängiger End-to-End-Informationsprozess zu verstehen ist. Da jeder potenzielle Käufer bestrebt ist noch vor dem Abschluss des Kaufvertrages, ein möglichst umfassendes Bild über die finanzielle Lage des Kaufobjektes zu erlangen, werden wir uns in dieser Arbeit ins besonders mit diesem Teilaspekt der Due Diligence auseinandersetzen, die als Financial Due Diligence bekannt ist. Ziel dieser Arbeit soll es sein, einen grundlegenden konzeptionellen Überblick über die Thematik M&A und Due Diligence zu vermitteln und die Wichtigkeit der Financial Due Diligence innerhalb des Transaktionsprozesses herauszustellen. Zu Beginn dieses Werks wenden wir uns deshalb den Grundlagen von M&A-Transaktionen sowie der Due Diligence zu, um ein grundsätzliches Verständnis für diese essentiellen Komponenten dieser Arbeit zu schaffen. Im Anschluss erfolgt die notwendige Einordnung der Financial Due Diligence und einer genauen Erläuterung der Ziele die eine Financial Due Diligence verfolgt. Da eine Financial Due Diligence mit Konflikten in der Durchführung verbunden ist, werden wir dies thematisieren, benennen und beschreiben. Daraufhin befassen wir uns im zweiten Hauptteil allumfassend mit der Durchführung einer Financial Due Diligence und ihren wesentlichen Bestandteilen, die sowohl die vergangenheitsbezogene und zukunftsbezogene Untersuchung des Kaufobjektes umspannt. Zum Ende hin sollen aufbauend auf den möglichen Erkenntnissen, die aus dieser


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Product Details
  • ISBN-13: 9783668430440
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668430446
  • Publisher Date: 28 Apr 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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