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Generationenwechsel in Mittelständischen Unternehmungen: Ablösung Von Firmen- Und Nichtgründern

Generationenwechsel in Mittelständischen Unternehmungen: Ablösung Von Firmen- Und Nichtgründern

          
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About the Book

Die mittelständischen Unternehmungen bilden seit je die wichtigste Stütze der westlichen Volkswirtschaften. Viele neue Unternehmungen wurden im Auf- schwung der Nachkriegszeit gegründet und stehen heute vor der schwierigen Aufgabe der Nachfolgeregelung. Mittelständische Firmen sind typischerweise durch ihre Leiter geprägt, die gleichzeitig Eigentümer sind - und nicht durch Gremien relativ leicht auswechselbarer angestellter Manager. Auf dem Gebiet der kleinen und mittleren Unternehmungen ist der Generationenwechsel deshalb ein Thema von dauernder Aktualität. Neben der richtigen Auswahl des Nachfolgers und Fragen des Führungsüber- gangs hat sich der mittelständische Unternehmer bei seiner Ablösung auch mit steuer-, erb- und güterrechtlichen Aspekten auseinanderzusetzen. Die Kern- probleme bei der Regelung der Nachfolge werden in der vorliegenden Arbeit ausführlich diskutiert. Die Basis hierfür bildet eine eigene empirische Unter- suchung des Verfassers über die Planung und den Vollzug der Nachfolgerege- lung in 36 ausgewählten Klein- und Mittelunternehmungen. Die Ergebnisse aus dieser Erhebung illustriert der Verfasser geschickt mit eigenen oder aus der Literatur gewonnenen Erkenntnissen. Die in Dissertationen beliebte simple Zweiteilung in die Präsentation von Fundstellen aus der Literatur und die Dar- stellung eigener Erhebungsresultate ist in der vorliegenden Arbeit vermieden worden. Vielmehr werden die beiden Erkenntnisquellen durchgehend in der ganzen Studie miteinander verbunden, was dem Leser berechtigterweise den Eindruck souveränen Umgangs mit allen Quellen vermittelt. Die quantitative Auswertung der Erhebung gerät nie zu einem blossen Spiel mit Daten; im Gegenteil werden die Zahlen stets durch qualitative Hinweise, Beispiele undSpezialfälle informativ ergänzt.


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Product Details
  • ISBN-13: 9783824460267
  • Publisher: Deutscher Universitatsverlag
  • Binding: Paperback
  • Height: 203 mm
  • No of Pages: 469
  • Series Title: German
  • Sub Title: Ablösung Von Firmen- Und Nichtgründern
  • Width: 133 mm
  • ISBN-10: 3824460262
  • Publisher Date: 28 Jul 1994
  • Edition: 1994 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 25 mm
  • Weight: 513 gr


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Generationenwechsel in Mittelständischen Unternehmungen: Ablösung Von Firmen- Und Nichtgründern
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Generationenwechsel in Mittelständischen Unternehmungen: Ablösung Von Firmen- Und Nichtgründern
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