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Die pretiale Lenkung von Finanzmitteln im Konzern

Die pretiale Lenkung von Finanzmitteln im Konzern

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: keine, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Veranstaltung: Finanzcontrolling, Sprache: Deutsch, Abstract: Zusammenfassend lässt sich die pretiale Lenkung als ein Instrument beschreiben, dass durch den Einsatz von Lenkpreisen bzw. kalkulatorischen Zinsen innerhalb von dezentral organisierten Konzernen eine Koordinations-, Bewertungs- oder Erfolgsbeurteilungsfunktion wahrnimmt und somit zur Erreichung der Konzernziele beiträgt. Lenkpreise können sowohl im Konzern als auch im Unternehmen für den Waren-, Dienstleistungs- und Kapitalverkehr angesetzt werden. Von dem Hauptziel der Gesamtgewinnmaximierung gibt es in der Praxis weitreichende Abweichungen. Die Ziele der pretialen Lenkung haben dabei einen unmittelbaren Einfluss auf die Höhe des Lenkpreises. Dieser wird in der Praxis meist nach markt-, kostenorientierten oder strategischen Gesichtspunkten angesetzt und trägt zur Steuerung der als Profit-, Cost- oder Invest Center geführten Konzernunternehmen bei. Die pretiale Lenkung von Finanzmitteln im Konzern kann insbesondere durch die Gestaltung von Zinssätzen realisiert werden. Diese bieten einerseits die Möglichkeit Zahlungsströme im Sinne des Konzerns zu gestalten und anderer-seits die Möglichkeit den Konzern zu steuern. Damit kommen im Rahmen der Steuerung von Finanzmitteln häufig strategische Zinssätze zur Anwendung. Die Höhe des Zinssatzes nimmt Einfluss auf die Des- und Investitionstätigkeit, während hohe Zinsen zu Desinvestionen, Kosteneinsparungen und Bildung von Liquiditätsreserven eingesetzt werden können, führt ein niedriger Zinssatz zu einer erhöhten Investition. Die pretiale Lenkung von Finanzmitteln trägt somit zur Steuerung des Konzerns durch den effizienten Einsatz von Kapital als knappe Ressource bei.


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Product Details
  • ISBN-13: 9783640351343
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640351347
  • Publisher Date: 20 Jun 2009
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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Die pretiale Lenkung von Finanzmitteln im Konzern
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