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Betriebliche Altersversorgung

Betriebliche Altersversorgung

          
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About the Book

Inhaltsangabe: Einleitung: Das Thema der betrieblichen Altersversorgung ist spannend und hochaktuell wie nie zuvor. Die Reform der Alterssicherungssysteme ist dringend notwendig und in vollem Gange. Sie müssen schnellstens zukunftsfähig gemacht werden. Durch die Verabschiedung des Altersvermögensgesetzes am 11.5.2001 wurden große Veränderungen sowohl auf privater als auch auf betrieblicher Vorsorgebasis angestoßen. Wichtigste Neuerung im Bereich der betrieblichen Altersversorgung ist der gesetzliche Anspruch des Arbeitnehmers auf Entgeltumwandlung. Seit 1.1.2002 sind somit die Unternehmen im Zugzwang, diese Vorgabe zu erfüllen. Die Reform ist keineswegs nur eine weitere Belastung für die Beteiligten. Sie bietet interessante Gestaltungsspielräume und den Betrieben gleichzeitig die Chance, Lohnnebenkosten zu senken. Doch die Unsicherheit auf Seiten der Unternehmen ist groß. Betriebliche Altersversorgung ist ein komplexes Gebiet, das betriebswirtschaftliches, steuerliches, rechtliches und personalwirtschaftliches Know-how benötigt. Die Auswirkungen eines einmal installierten Versorgungswerkes sind unternehmerisch bedeutend und vor allem langfristiger Natur. Hauptziel der vorliegenden Arbeit ist es, dem Unternehmer ein umfassendes und strukturiertes Werk an die Hand zu geben, um die Planung des eigenen Versorgungswerkes kompetent und systematisch angehen zu können. Der Leser soll einen Überblick über das weite Themengebiet der betrieblichen Altersversorgung bekommen und für die daraus entstehenden Chancen und Risiken sensibilisiert werden. Er erhält umfangreiches Fachwissen, Hinweise zur Berücksichtigung wichtiger Anforderungskriterien und Lösungsansätze für die Gestaltung seines Versorgungsangebotes. Selbstverständlich sind in jedem Betrieb unterschiedliche Strukturen vorhanden. Es unterscheiden sich nicht nur die strategischen Vorstellungen, sondern auch die Unternehmensgröße, Zahl und Zusammensetzung der Mitarbeiter, bilanzielle Voraussetzungen, Zielsetzungen mit


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Product Details
  • ISBN-13: 9783838668093
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 383866809X
  • Publisher Date: 13 May 2003
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Weight: 136 gr


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