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Existenzgründung: Unternehmensnachfolge versus Neugründung

Existenzgründung: Unternehmensnachfolge versus Neugründung

          
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About the Book

Inhaltsangabe: Einleitung: Nach Angaben des Instituts für Mittelstandsforschung in Bonn gibt es in Deutschland zur Zeit etwa drei Millionen kleine und mittelständische Unternehmen. Sie stellen 60% der Arbeitsplätze und erwirtschaften zwei Drittel des Bruttosozialproduktes. Seit den achtziger Jahren findet in diesen kleineren und mittleren Betrieben ein Generationswechsel statt. Rund ein Viertel der Unternehmer sind schon heute mindestens 55 Jahre alt, mehr als elf Prozent sogar schon über 60. Nach einer Unternehmerbefragung von Creditreform gaben jeder vierte West-Mittelständler und 15 Prozent der Befragten im Osten an, in den nächsten fünf bis zehn Jahren ihre Unternehmertätigkeit aufgeben zu wollen. Etwa 42 Prozent der Unternehmen werden an Familienmitglieder übergeben werden. 14 Prozent werden an Nachfolger aus der eigenen Firma übergehen, 16 Prozent werden voraussichtlich an Fremde verkauft. Für rund 27 Prozent wird sich kein Nachfolger finden lassen und sie werden liquidiert. Die Übergabe eines Unternehmens ist dabei sowohl für den ausscheidenden Eigner als auch für den Existenzgründer ein Schritt mit weitreichenden Konsequenzen. Dieser Schritt muß wohlüberlegt und gut vorbereitet werden, da Fehler, die auf mangelnde Planung zurückzuführen sind, sich oft als nicht mehr korrigierbar erweisen. Zu den häufigsten Fehlern, die zum Scheitern einer Nachfolgeregelung führen können, zählen Finanzierungsfehler, steuerliche Fehlentscheidungen, die Unterschätzung der psychologischen Komponente und Fehler bei der Beurteilung rechtlicher Aspekte. Diese Arbeit beschäftigt sich vorrangig mit der Nachfolgeproblematik als eine Art der Existenzgründung. Sie ist in Form einer Soll - Ist - Analyse aufgebaut. Das erste Kapitel beschäftigt sich daher mit dem „Soll", also der „idealen Nachfolge" laut Literatur. Es umfaßt unter anderem die Frage des optimalen Zeitraums der Unternehmensnachfolge, der Person des potentiellen Nachfolgers, der Wahl der richtigen Rechtsform und die vers


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Product Details
  • ISBN-13: 9783838667096
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 122 gr
  • ISBN-10: 3838667093
  • Publisher Date: 24 Apr 2003
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Sub Title: Unternehmensnachfolge versus Neugründung
  • Width: 148 mm


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