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Freier Journalist oder angestellter Redakteur: Ein betriebswirtschaftlicher Vergleich

Freier Journalist oder angestellter Redakteur: Ein betriebswirtschaftlicher Vergleich

          
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Inhaltsangabe: Zusammenfassung: 646.357 DM beträgt das Bruttoeinkommen eines angestellten Journalisten in 12 Jahren zwischen Volontariat und Ressortleitung. Ein freier Journalist erhält mit 645.145 DM für diesen Zeitraum etwa den gleichen Betrag. Dieses Ergebnis findet sich in der Diplom-Arbeit von Wolfgang Willems, der an der Hochschule für Technik und Wirtschaft in Saarbrücken untersucht hat, ob es lukrativer ist, als freier Journalist oder angestellter Redakteur zu arbeiten. In seinem betriebswirtschaftlichen Vergleich, der sich über 12 Jahre erstreckt, wurden die Tarifeinkommen einer Redakteurin tatsächlich gezahlten Honoraren eines freien Journalisten gegenübergestellt. Trotz einiger Korrekturfaktoren - Mehrfachtätigkeiten und Kostenstruktur des freien Mitarbeiters - wurde wieder einmal nachgewiesen, daß freie Mitarbeiter bei zunächst höheren Einnahmen gegenüber angestellten Journalisten deutlich weniger verdienen als Redakteure. In dem betrachteten Untersuchungszeitraum erzielt der freie Mitarbeiter journalistische Nebeneinnahmen von 105.870 DM, womit das beruflich bedingte Einkommen mit 751.015 DM zunächst über dem Bruttoeinkommen der Redakteurin mit 646.357 DM liegt. Um diese Differenz weiter zu erhöhen, wurden 77.878 DM aus berufsfremden Einkommen hinzuaddiert, wodurch sich die Einnahmendifferenz auf 182.536 DM zugunsten des freien Mitarbeiters erhöhte. Freier Journalismus bedeutet aber auch Kosten, die ein angestellter Redakteur nicht hat. Büro, Auto, Mitarbeiter und Fotoausrüstung kosteten im untersuchten Fall für 12 Jahre 292.243 DM. Dadurch fielen die Einnahmen des freien Journalisten mit 536.650 DM unter das Einkommen der angestellten Journalistin. Wird aus diesem "Gewinn" die an das Finanzamt abzuführende Mehrwertsteuer herausgerechnet, erhält der freie Journalist nur noch 444.999 DM. Daraus ergibt sich ein durchschnittliches Monatseinkommen von 3.090 DM ohne Urlaubs- und Weihnachtsgeld. Zu beachten ist in diesem Einkommensvergleich auch, daß das ta


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Product Details
  • ISBN-13: 9783838601700
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 136 gr
  • ISBN-10: 383860170X
  • Publisher Date: 28 Jul 1997
  • Height: 210 mm
  • No of Pages: 94
  • Series Title: German
  • Sub Title: Ein betriebswirtschaftlicher Vergleich
  • Width: 148 mm


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