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Humankapitalbilanz - Von der Idee bis zur Umsetzung

Humankapitalbilanz - Von der Idee bis zur Umsetzung

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Frankfurt früher Fachhochschule, Sprache: Deutsch, Abstract: Ein großer Trend in den modernen Volkswirtschaften ist die Entwicklung weg von einer industriebasierten hin zu einer technologiebasierten Wirtschaft. Durch diese Entwick-lung verlieren die klassischen materiellen Vermögenswerte an Bedeutung. Dementgegen nehmen immaterielle Werte zunehmend die Rolle eines wesentlichen Wertetreibers ein. Im Zuge dieser Entwicklung erhöht sich der Stellenwert der Unternehmensmitarbeiter, sowie deren Qualifizierung und Bindung an das Unternehmen, da diese maßgeblich den immateriellen Vermögenswert bestimmen. (vgl. Schmidt 2002, S.296; Weber 2002, S.324) In den folgenden Ausführungen soll vorrangig die Fragestellung beantwortet werden, welche Möglichkeiten der Humankapitalbewertung es gibt und wie eine Darstellung in Form einer Humankapitalbilanz erfolgen kann. Dabei ist anzumerken, dass die ange-führten Verfahren nur einen Auszug der Möglichkeiten darstellen. Zudem wird Bezug auf die aktuelle Praxis in Klein- und Mittelständische Unternehmen (kurz: KMU) und bei der Deutsche Bank AG zu diesem Thema genommen. Um sich der Beantwortung der Fragestellung zu nähern, beginnt diese Arbeit mit der Definition der Begriffe: Humankapital und Humankapitalbilanz. Anschließend wird erläutert, welche Zielsetzung das Vorhaben der Humankapitalbewertung und -bilanzierung verfolgt. Der inhaltliche Schwerpunkt liegt in der darauf folgenden Ausar-beitung möglicher Quantifizierungsmöglichkeiten, wobei im dritten Kapitel vertieft das Verfahren der Saarbrücker Formel erörtert wird. Das vierte Kapitel beschäftigt sich mit der Betrachtung der Humankapitalbilanz in der gegenwärtigen Rechts- und Unterneh-menspraxis. Dabei wird auf der Praxisseite vorrangig auf KMU und die Deutsche Bank AG eingegangen. Abschließend findet ein Resümee


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Product Details
  • ISBN-13: 9783656205043
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656205043
  • Publisher Date: 01 Jun 2012
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 59 gr


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