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Gestaltung von Bonussystemen unter dem Aspekt der Nachhaltigkeit

Gestaltung von Bonussystemen unter dem Aspekt der Nachhaltigkeit

          
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About the Book

Masterarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule Ludwigshafen am Rhein, Sprache: Deutsch, Abstract: Die Bedeutung von Anreizsystemen ist in Praxis und Literatur weitgehend unumstritten. Sie sind ein wichtiges Managementinstrument der Unternehmensführung. Anreizsysteme für das Topmanagement sind in der Literatur ausführlich behandelt. Allerdings wird Diskutiert, inwieweit diese Modelle auch den Aspekt der Nachhaltigkeit berücksichtigen. Der Ansatzpunkt dieser Arbeit setzt sich folglich damit auseinander, wie eine langfristige Orientierung durch Incentivierung erreicht, eine einseitige Shareholder-Value Orientierung aber vermieden werden kann. Dabei stehen nicht die externen Kennzahlen im Fokus, da diese meist nur für am Kapitalmarkt bewertete Unternehmen praktikabel sind. Ziel der vorliegenden Arbeit soll die Beantwortung der Frage sein, ob und wie die Kritikpunkte bei Anreizsystemen durch Anforderungen bzw. Modellierung eines Systems im Sinne der wertorientierten Unternehmensführung gelöst werden können und wie die Anreizsysteme zu gestalten sind, damit diese hinreichend Rückschlüsse auf die Qualität getroffener Entscheidungen und die erbrachte Arbeitsleistung ermöglichen. Dabei geht es in der Arbeit weniger um nicht-finanzielle Ausgestaltungsmöglichkeiten, sondern vielmehr um die monetären Mittel von Unternehmen an Ihre Führungskräfte, da diese zu Konfrontationen und Ablehnung in der Öffentlichkeit stoßen. So werden in einem ersten Schritt die internen Kennzahlen als Bemessungsgrundlage kurz beleuchtet, um Schwachstellen aufzudecken und Schlussfolgerungen für eine evtl. optimale Ausgangslage zu Schaffen. Im Weiteren soll dann überprüft werden, was an die Bemessungsgrundlage anzuknüpfen ist, damit kurz- und langfristige Zielsetzungen im richtigen Verhältnis zueinander stehen und variable Entlohnungsbestandteile nur dann zur Auszahlung kommen, wenn es auch gerechtfertigt ist. Wesentliche Fragen die in diesem Zusammenhang geklärt


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Product Details
  • ISBN-13: 9783668230767
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3668230765
  • Publisher Date: 13 Jul 2016
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Weight: 145 gr


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