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Diskussion von Bewertungsansätzen anhand einer Unternehmensbewertung für die Finanzierungsrunde eines Technologie-Start-ups (Startup)

Diskussion von Bewertungsansätzen anhand einer Unternehmensbewertung für die Finanzierungsrunde eines Technologie-Start-ups (Startup)

          
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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Investition und Finanzierung, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: "Price is what you pay; value is what you get." Dieses Zitat des US-amerikanischen Großinvestors Warren Buffett verdeutlicht, dass Preis und Wert eines Objekts mitnichten immer identisch sein müssen. Um z.B. den angemessenen Wert eines Unternehmens beurteilen zu können, existiert eine Vielzahl von Bewertungsansätzen. Jeder dieser Ansätze hat Vor- und Nachteile, deren Ausprägung von der individuellen Situation der Begutachtung eines Unternehmens abhängen können. Im vorliegenden Beispiel geht es um die Bewertung der Smart Metering GmbH (SMART), die sich in einem noch vorwettbewerblichen Status befindet und zukünftig Umsätze mit dem Verkauf von Smart Metering Technologie erzielen möchte. Zur Aufnahme des Geschäftsbetriebs strebt das vierköpfige Gründerteam eine Barkapitalerhöhung des Eigenkapitals von mindestens 500.000 EUR gegen Erteilung von Unternehmensanteilen an. Als mögliche Kapitalgeber sollen spezialisierte, private Investoren wie Business Angel, Venture-Capital-Gesellschaften oder strategische Investoren angesprochen werden. Zusätzliches Kapital ist vor dem Hintergrund notwendig, dass SMART neben dem Stammkapital von 100.000 EUR und einem in die Firma eingebrachten Verfahrenspatent zum Durchrouten von Verbrauchsdaten vom Stromverbraucher zum Energieversorger über kein Sachvermögen außer Büroeinrichtung verfügt. Daneben sind seit Unternehmensgründung bereits Entwicklungskosten, unter anderem 350.000 EUR für die Programmierung der Smart Meter-Firmware, angefallen. Ziel dieser Seminararbeit soll die Diskussion unterschiedlicher Bewertungsansätze am konkreten Beispiel der anstehenden Finanzierungsrunde von SMART sein. Aus Platzgründen erfolgt hierbei eine Eingrenzung der Betrachtung auf die gängigsten Bewertungsmethoden in der wissenschaftlichen Deb


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Product Details
  • ISBN-13: 9783656499282
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Width: 178 mm
  • ISBN-10: 3656499284
  • Publisher Date: 29 Sep 2013
  • Height: 254 mm
  • No of Pages: 24
  • Series Title: German
  • Weight: 59 gr


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Diskussion von Bewertungsansätzen anhand einer Unternehmensbewertung für die Finanzierungsrunde eines Technologie-Start-ups (Startup)
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Diskussion von Bewertungsansätzen anhand einer Unternehmensbewertung für die Finanzierungsrunde eines Technologie-Start-ups (Startup)
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