Einfluss des Humankapitals auf den Unternehmenswert

Einfluss des Humankapitals auf den Unternehmenswert

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich Führung und Personal - Sonstiges, Note: 1,0, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg, Sprache: Deutsch, Abstract: "Das wertvollste Kapital ist das in den Menschen investierte." (Alfred Marschall 1890) Vor allem westliche Nationen, darunter auch die Bundesrepublik Deutschland, sind nicht mehr vorrangig am Prinzip der industriellen Fertigung ausgerichtet, sondern geprägt durch einen starken dritten Wirtschaftssektor, den Dienstleistungen. Als Folge dieses gesellschaftlichen Wandels deklarierte der amerikanische Ökonom Peter Ferdinand Drucker die Ressource Wissen als oberstes Gut einer Unternehmung und der in ihr handelnden Individuen: "[...] knowledge, not labor or raw material or capital, is the key resource." Zunehmend setzt sich auch an den Kapitalmärkten die Erkenntnis durch, dass vor allem immaterielle Güter den Wert eines Unternehmens beeinflussen und eine hohe Relevanz für den Unternehmenserfolg haben. "Neben immateriellen Vermögenswerten wie beispielsweise unternehmensintern generierten Marken, Kunden- und Lieferantenbeziehungen oder Patentportfolios ist hierbei insbesondere dem betrieblichen Humankapital eine zentrale Rolle beizumessen." Ziel der vorliegenden Arbeit ist es, den betrieblichen Nutzen des vorhandenen Humankapitals aufzuzeigen und darauf aufbauend zu begründen, welche Auswirkungen ein bestmögliches Management dieser betrieblichen, immateriellen Ressource bewirken kann. Um diese Schlussfolgerungen ziehen zu können, muss der grundlegenden Frage nachgegangen werden, welchen Einfluss das Humankapital auf den Unternehmenswert nimmt.


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Product Details
  • ISBN-13: 9783656387336
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3656387338
  • Publisher Date: 11 Mar 2013
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 91 gr


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