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Insolvenzprophylaxe in klein- und mittelständischen Unternehmen

Insolvenzprophylaxe in klein- und mittelständischen Unternehmen

          
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About the Book

Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Allgemeines, Note: 1,3, Universität Hamburg (Fakulität Wirtschafts -und Sozialwissenschaft), Sprache: Deutsch, Abstract: Einleitung Problemstellung Pleiten, Pech und Pannen- in den letzten Jahren häufen sich die Negativemeldung der deutschen Wirtschaft. Das Zeigt immer noch die Finanzkrise, die wie ein Damoklesschwert über der Unetrnahmensfinanzierung in Deutschland hängt. Ein Unternehmen erfolgreich zu steuern stellt ein immer größeres Problem dar. Fast alle strategischen Entscheidungen der Unternehmensleitung und auch die daraus folgenden operativen Tätigkeiten sind mit Risiken behaftet, die in der Zukunft den Erfolg des Unternehmens bedrohen oder negativ beeinflussen können. Die hohe Zahl der Insolvenzen zeigt, dass in mehreren Unternehmen Warnsignale versagten oder auf entsprechende Warnsignale nicht korrekt oder nur unzureichend reagiert wurde. Nach Angaben des statistischen Bundesamtes im August 2009 stieg die Zahl der Insolvenzen im Vergleich zum Vorjahresmonat um 12,3 Prozent. Es zeigt, dass bereits bis August 2009 etwa 2.619 Unternehmen in die Pleite gestürzt sind. Diese Kenntnisse ließen Zweifel an der Wirksamkeit des im Aktiengesetz (AktG) erklärten dualistischen Systems, bestehend aus Vorstand und Aufsichtsrat, aufkommen. Der Gesetzgeber hat auf die Corporate Governance Diskussion mit dem Gesetz zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) antwortet, das zum 01. Mai 1998 in Kraftgetreten ist und von den Aktiengesellschaften die Einrichtung eines Risikomanagements verlangt. Die Ausstrahlungswirkung des KonTraG auf andere Rechtsformen macht auch vor den mittelständischen Unternehmen nicht halt. Das Gesetz wird hier Anstöße zu einem erhöhten Risikobewusstsein geben. Auch in der Hinsicht auf die geplante Einführung der neuen Eigenkapitalrichtlinie Basel II im Jahre 2007 wird das Risikomanagement an Bedeutung gewinnen. Das von den Kreditinstituten zu hinterlegende Eigenkapital bei


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Product Details
  • ISBN-13: 9783640786947
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640786947
  • Publisher Date: 16 Jan 2011
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 91 gr


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