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Instrumente, Nutzen und Grenzen des Risikocontrollings im Rahmen der Unternehmensleitung

Instrumente, Nutzen und Grenzen des Risikocontrollings im Rahmen der Unternehmensleitung

          
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About the Book

Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 2,0, Universität Duisburg-Essen (Mercator School of Management), Sprache: Deutsch, Abstract: In den vergangenen Jahren haben verschiedene Entwicklungen die globale Wirtschaft maßgeblich beeinflusst. Durch die Internationalisierung der Kapitalmärkte, die Ausrichtung auf den Shareholder Value, die Zunahme des dynamischen Wettbewerbs sowie die zahlreichen finanziellen Krisen - wie zuletzt in den Jahren 2008 und 2009 - mussten sich Unternehmen immer größer werdenden Herausfor-derungen stellen. So führten diese Entwicklungen zu einer zunehmenden Komplexität der Unternehmensstrukturen und damit auch der Risikoumwelt und Entscheidungen der Unternehmen. Angesichts der Tatsache, dass Risiken untrennbar mit jeglichen unternehmerischen Handlungen verbunden sind, stellt sich für jedes Unternehmen das Erfordernis, den Risikoaspekt zu fokussieren und explizit in die Planungs- und Kontrollprozesse zu implementieren. Durch die o. g. diskontinuierlichen Entwicklungen und den ständig verändernden Risiken, sind besonders Nicht-Finanzunternehmen gezwungen, sich immer wieder flexibel anzupassen um die nachhaltige Sicherung ihrer Existenz zu gewährleisten. Die Notwendigkeit der Flexibilität besteht zum einen darin, dass im Vorfeld die Grundstruktur des Unternehmens auf eine grundsätzliche Risikobewältigung auszurichten ist. Zum anderen müssen die Prozessabläufe auf ad hoc eintretende Risikosituationen eingestellt sein. Dem Risikocontrolling, als eine Querschnittsfunktion zwischen dem Controlling und dem Risikomanagement, kommt dabei zweifellos eine wichtige Rolle im Hinblick auf die unterstützende unternehmerische Handhabung von Risiken und Chancen zu. In der betriebswirtschaftlichen Literatur und in der Praxis herrscht allerdings eine Uneinheitlichkeit bezüglich der Umsetzung der oben angeführten Erfordernisse mit einer "richtigen" Risikocontrolling-Konzeption. Häufig ist unklar, was unter dem Begriff Risikocontrol


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Product Details
  • ISBN-13: 9783640761272
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3640761278
  • Publisher Date: 02 Dec 2010
  • Height: 210 mm
  • No of Pages: 116
  • Series Title: German
  • Weight: 159 gr


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Instrumente, Nutzen und Grenzen des Risikocontrollings im Rahmen der Unternehmensleitung
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