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Economic Value Added als Instrument der Verhaltenssteuerung

Economic Value Added als Instrument der Verhaltenssteuerung

          
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About the Book

Masterarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Kassel (Internes Rechnungswesen), Sprache: Deutsch, Abstract: In Theorie und Praxis besteht weitestgehend Konsens darüber, dass sich die Unternehmensführung strategisch am übergeordneten Ziel einer langfristigen Existenzsicherung orientierten sollte, um auf diese Weise langfristig den Unternehmenserfolg sicherzustellen. Im Sinne einer wertorientierten Unternehmensführung bildet somit der Unternehmenswert das wichtigste strategische Finanzziel, um das Oberziel der langfristigen Existenz- und Erfolgssicherung eines Unternehmens zu gewährleisten. Mit dem Konzept der Marktwertorientierung findet eine Verlagerung der Gewichtung der Ziele der internen Unternehmensrechnung statt. Allgemein lassen sich Planung, (Verhaltens-)Steuerung und Kontrolle als maßgebliche Ziele der internen Unternehmensrechnung auffassen. Bedingt durch die stärkere Gewichtung der Verhaltenssteuerung rückt die Problematik der Prinzipal-Agenten-Theorie in den Fokus der Betrachtung. Aufgrund der Trennung von Eigentum und Verfügungsgewalt können vonseiten des Entscheidungsträgers (Managers) Anreizprobleme entstehen, sich im Sinne des obersten strategischen Ziels der Unternehmenswertsteigerung zu verhalten. Diese Anreizprobleme entstehen vor dem Hintergrund, dass Entscheidungsträger, ebenso wie alle anderen Individuen, im Eigeninteresse agieren und ihre persönlichen Ziele den Zielen der Shareholder überordnen. Das primäre Ziel eines jeden Anteilseigners erscheint nachvollziehbar darin zu liegen, dass durch entsprechendes Agieren des Entscheidungsträgers sein in das Unternehmen investiertes Kapital angemessen verzinst wird und somit für ihn ein Wertzuwachs entsteht. Es wird sich zeigen, dass dieser Wert nur entsteht, wenn die angesprochene Verzinsung die Kapitalkosten des Unternehmens übersteigt. Die Entscheidungsträger sind somit angehalten, Investitionsprojekte zu realisieren, die einen po


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Product Details
  • ISBN-13: 9783656611776
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3656611777
  • Publisher Date: 20 Mar 2014
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Weight: 154 gr


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Economic Value Added als Instrument der Verhaltenssteuerung
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