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Betriebliche Altersversorgung: Ein Edv-System Zur Unterstützung Unternehmerischer Entscheidungen

Betriebliche Altersversorgung: Ein Edv-System Zur Unterstützung Unternehmerischer Entscheidungen

          
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About the Book

Im Rahmen der Altersversorgung spielen die betrieblichen Versorgungswerke eine wichtige Rolle. Dies ist bei Großunternehmen seit vielen Jahren weitgehend selbstverständlich, bei kleineren und mittleren Unternehmen dagegen keineswegs. Dies liegt insbesondere daran, daß zumeist die zur Verfügung stehenden Alterna- tiven und deren komplexen rechtlichen und wirtschaftlichen Konsequenzen nicht in ausreichendem Umfang bekannt sind. Verstärkt werden die Schwierigkeiten da- durch, daß aufgrund der Langfristigkeit der Entscheidung und der Abhängigkeit von den persönlichen Verhältnissen der Arbeitnehmer dem Unsicherheitsaspekt große Bedeutung zukommt. Gegenstand der Arbeit von Herrn Scheffler ist die Entwicklung eines Entschei- dungs-Unterstützungsprogramms, mit dessen Hilfe Unternehmen die Einrichtung eines betrieblichen Versorgungswerks erleichert wird. Dieses EDV-Programm be- zieht sämtliche für die Entscheidung relevanten Einflußgrößen (Arbeits-, Steuer-, Zivil-, Sozialversicherungsrecht, Versicherungsmathematik, internes und externes Rechnungswesen, Investitionsrechnung, Unternehmensbewertung) in den Beur- teilungsprozeß mit ein. Die wissenschaftliche Bedeutung der Arbeit reicht weit über den konkreten An- wendungsfall hinaus. In ihr wird ein methodisch fundierter Vorschlag präsentiert, wie Entscheidungssituationen zu handhaben sind, bei denen aus einer beschränk- ten Anzahl von Handlungsalternativen, die unter Ungewißheit stehen und durch vielfältige quantitative und qualitative Einflußgrößen gekennzeichnet sind, die vor- teilhafte zu bestimmen ist. Die Arbeit von Herrn Scheffler, die als Habilitationsschrift der betriebswirtschaft- lichen und juristischen Fakultäten der Universität Mannheim vorgelegen hat, ist nicht nur theoretisch von Interesse. Die von ihm abgeleiteten Prinzipien können auch praktisch nutzbar gemacht werden. Das von Herrn Scheffler entwickelte Ent- scheidungsunterstützungssystem "Betriebliche Altersversorgung" kann als Prototyp eines Instrumentariums zur praktischen Gestaltung der betrieblichen Altersversor- gung angesehen werden.


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Product Details
  • ISBN-13: 9783409138444
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1990 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Weight: 536 gr
  • ISBN-10: 3409138447
  • Publisher Date: 01 Jan 1990
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 306
  • Series Title: Neue Betriebswirtschaftliche Forschung (Nbf)
  • Sub Title: Ein Edv-System Zur Unterstützung Unternehmerischer Entscheidungen
  • Width: 170 mm


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