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Due Diligence als Instrument des Akquisitionscontrollings

Due Diligence als Instrument des Akquisitionscontrollings

          
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About the Book

Unternehmenskäufe können als Investitionen betrachtet werden, welche zukünftige Einzahlungen erhöhen oder Auszahlungen reduzieren sollen und somit zu einer Steigerung des Werts des Käuferunternehmens beizutragen vermögen. In regelmäßigen Abständen erreicht die Anzahl der vollzogenen Unternehmensakquisitionen neue Rekordwerte. In der Vergangenheit haben allerdings viele dieser Akquisitionen nicht zu der erhofften Wertsteigerung geführt. In Theorie und Praxis ist das Investitionscontrolling zur Planung, Steuerung und Kontrolle von Investitionen in das eigene Unternehmen allgemein anerkannt und weit verbreitet. Ein äquivalentes Akquisitionscontrolling zur zielgerichteten Planung, Steuerung und Kontrolle von Unternehmenskäufen ist dagegen nur selten Gegenstand der wissenschaftlichen Literatur. Größenordnung, Bedeutung und Komplexität der mit Unternehmenskäufen verbundenen Investitionen lassen es jedoch sinnvoll erscheinen, das Akquisitionscontrolling als eigenständigen funktionalen Controllingbereich anzusehen und zur Steigerung der Erfolgswahrscheinlichkeit einer Akquisition einzusetzen. Beim Kauf eines Unternehmens hat die akquirierende Vertragspartei zunächst einen Informationsnachteil, da sie mit dem Zielunternehmen weniger vertraut ist als der Verkäufer. Zur Planung, Steuerung und Kontrolle der mit einem Unternehmenskauf verbundenen Prozesse benötigt der Käufer jedoch detaillierte Informationen über das Akquisitionsobjekt. Zur Lösung dieses Problems wird in der Praxis häufig mit der so genannten Due Diligence-Prüfung eine Untersuchung des Zielunternehmens zur vorvertraglichen Informationsgewinnung durchgeführt. Dieses Buch demonstriert, dass eine Due Diligence-Prüfung als Informationsbeschaffungsinstrument des Akquisitionscontrollings angesehen werden kann. Ferner wird gezeigt, wie und in welchen Bereichen benötigte Informationen gewonnen werden können. Dazu werden auch praxisrelevante, allgemeingültige Handlungsempfehlungen gegeben.
About the Author: Lars Remy wurde 1981 geboren. Nach seiner Ausbildung zum Industriekaufmann und Berufstätigkeit in der Exportabteilung eines Konsumartikelherstellers entschied sich der Autor, seine fachlichen Qualifikationen durch ein Studium der Betriebswirtschaftslehre auszubauen. Das Diplomstudium an der Johannes Gutenberg-Universität Mainz schloss er 2010 erfolgreich ab. Praktische Erfahrung im Controlling sammelte der Autor während des Studiums als Praktikant und Werkstudent in verschiedenen Unternehmen. Dabei entwickelte er auch ein Interesse für das Thema "Due Diligence" aus Sicht eines modernen Controlling-Begriffs.


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Product Details
  • ISBN-13: 9783842856721
  • Publisher: Diplomica Verlag Gmbh
  • Publisher Imprint: Diplomica Verlag Gmbh
  • Height: 254 mm
  • No of Pages: 96
  • Series Title: German
  • Weight: 186 gr
  • ISBN-10: 3842856725
  • Publisher Date: 28 Feb 2011
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 178 mm


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