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Human Capital Management: Ausgewählte Ansätze zur Bewertung von Humankapital

Human Capital Management: Ausgewählte Ansätze zur Bewertung von Humankapital

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich Führung und Personal - Sonstiges, Note: 1,0, Duale Hochschule Baden-Württemberg Mannheim, früher: Berufsakademie Mannheim, Sprache: Deutsch, Abstract: 1 EINLEITUNG 1.1 PROBLEMSTELLUNG DES THEMAS Im Zuge des Wandels von der Industrie- zur Informations- und Dienstleistungsgesellschaft hängt der wirtschaftliche Erfolg eines Unternehmens, neben rein materiellen-, zunehmend von immateriellen Ressourcen ab. Dies zeigt sich darin, dass zukunftsorientierte Investoren in solche Unternehmen investieren, die informations- oder wissensintensiv sind. Der Wert eines Unternehmens wird also immer mehr durch Wissenskapital bestimmt. Ein Indiz dafür ist, dass sich Markt- und Buchwert von Kapitalgesellschaften kontinuierlich auseinanderentwickeln. Den Unterschiedsbetrag beider Werte stellen die sogenannten Intangible Assets dar. Dies sind grundsätzlich nicht bilanzierungsfähige, immaterielle Vermögenswerte, wie Marken, die originär im Unternehmen geschaffen wurden; Kunden- und Lieferantenbeziehungen und insbesondere das Humankapital. Einer Aussage Stewart zufolge wird das Humankapital eines Unternehmens in Zukunft der einzige Produktionsfaktor sein, der in der Lage ist, weiterentwickelt zu werden und seinen Wert für das Unternehmen zu steigern. Es gilt somit als Werttreiber und erfüllt schon heute die wesentlichen Merkmale eines strategischen Wettbewerbsvorteils: komplex, nachhaltig, nicht substituierbar und von Wettbewerbern nicht oder nur langfristig zu imitieren. Wenn das Humankapital also ein entscheidender Faktor für den Erfolg eines Unternehmens ist, dann stellt sich die Frage nach geeigneten Methoden zu seiner Erfassung. Denn auf der einen Seite kann das Unternehmen nur das steuern, was es auch wirklich messen kann. Auf der anderen Seite ist die Bewertung von Humankapital auch für externe Anspruchsgruppen relevant. Zu ihnen zählen insbesondere die aktuellen und potenziellen Investoren eines Unternehmens. Sie sind zur fu


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Product Details
  • ISBN-13: 9783640656219
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 44
  • Series Title: German
  • Sub Title: Ausgewählte Ansätze zur Bewertung von Humankapital
  • Width: 148 mm
  • ISBN-10: 3640656210
  • Publisher Date: 03 Jul 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 68 gr


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