Home > Society & social sciences > Education > History of education > Entwicklung eines standardisierten Reportingsystems für mittelständische Unternehmen zur Erfüllung der Rating-Anforderungen von Fremdkapitalgebern
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Entwicklung eines standardisierten Reportingsystems für mittelständische Unternehmen zur Erfüllung der Rating-Anforderungen von Fremdkapitalgebern

Entwicklung eines standardisierten Reportingsystems für mittelständische Unternehmen zur Erfüllung der Rating-Anforderungen von Fremdkapitalgebern

          
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About the Book

Inhaltsangabe: Einleitung: Das Thema Rating war bisher nur für große Konzerne von Bedeutung, die am internationalen Kapitalmarkt meist über Anleihen Fremdmittel aufnahmen. Die Diskussion um Rating hat im Zusammenhang mit Vorschlägen des Baseler Ausschusses in den letzten Monaten an Intensität zugenommen. Demnach sollen ab dem Jahr 2005 neue Regeln für die Eigenkapitalunterlegung von Krediten für alle Banken gelten. Daher rückt das Thema Rating jetzt auch in den Mittelpunkt bei der Kreditbeschaffung vieler klein- und mittelständischer Unternehmen und wird künftig über die Höhe der Kreditkonditionen entscheiden. Mit der vorliegenden Diplomarbeit wurde die Grundlage für eine frühzeitige Information und Aufklärung geschaffen. Insbesondere der praktische Teil der Diplomarbeit gibt konkrete Lösungsansätze und wird den von den Neuregelungen betroffenen Unternehmen aufzeigen, welche Informationen intern bereitgestellt werden müssen, um die Anforderungen der internen Ratingsysteme von Banken erfüllen zu können. Die Diplomarbeit behandelt Kriterien die künftig innerhalb des BVR-II-Rating (Bundesverband der Deutschen Volksbanken und Raiffeisenbanken) von Bedeutung sein werden. Die Zusammenstellung der relevanten Faktoren erfolgt am Beispiel eines typisch mittelständischen Unternehmens, das real existiert. Sämtliche Namen und die Angaben sind anonym gehalten. Inhaltsverzeichnis: Inhaltsverzeichnis: VorwortV AbbildungsverzeichnisVII AbkürzungsverzeichnisVIII 1.Einleitung1 1.1Problemstellung1 1.2Zielsetzung4 1.3Überblick5 1.4Vorgehen7 2.Betriebswirtschaftlicher Teil8 2.1Begriffsbestimmungen8 2.1.1Rating und Bedeutung8 2.1.2Ratingskala und Aussage11 2.1.3Mittelstand14 2.2Basel II: Die neue Baseler Eigenkapitalvereinbarung15 2.2.1Ziele15 2.2.2Inhalt und Aufbau16 2.2.3Ansätze nach Basel II zur Messung derEigenkapitalausstattung18 2.2.3.1Der Standardansatz18 2.2.3.2Der IRB-Ansatz20 2.2.4Folgen der neuen Vorschriften von Basel II24 2.2.4.1Allgemeine Betrachtu


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Product Details
  • ISBN-13: 9783838649733
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Width: 148 mm
  • ISBN-10: 3838649737
  • Publisher Date: 30 Jan 2002
  • Height: 210 mm
  • No of Pages: 164
  • Series Title: German
  • Weight: 222 gr


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Entwicklung eines standardisierten Reportingsystems für mittelständische Unternehmen zur Erfüllung der Rating-Anforderungen von Fremdkapitalgebern
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Entwicklung eines standardisierten Reportingsystems für mittelständische Unternehmen zur Erfüllung der Rating-Anforderungen von Fremdkapitalgebern
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