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Kritische Analyse des Risikomanagements als Erfolgsfaktor für mittelständische Unternehmen

Kritische Analyse des Risikomanagements als Erfolgsfaktor für mittelständische Unternehmen

          
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About the Book

Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Investition und Finanzierung, Note: 1,7, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Veranstaltung: Risikomanagement, Sprache: Deutsch, Abstract: Eine allgemeingültige und einheitliche Definition des Risikobegriffes findet man weder in der allgemeinen noch in der Rechts- oder Wirtschaftsliteratur. Die Nutzung und Interpretation des Begriffes ist in Abhängigkeit von dem vorhandenen Kontext sehr vielseitig. Daher werden die folgenden Erläuterungen schwerpunktmäßig auf die betriebswirtschaftliche Definition abzielen. Über einen allgemeinen Einstieg wird an die Begriffsdefinition für diese Arbeit herangeführt, welche als maßgebend für die Ausführungen des Gesetzes zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) gelten soll. Gleichzeitig soll auch eine Abgrenzung zu den, in diesem Zusammenhang meist als Synonym genutzten, Begriffen Chance, Ungewissheit und Unsicherheit getroffen werden. Legt man als ersten Ansatzpunkt zur Definition sein Augenmerk auf die Herkunft des Wortes Risiko, stößt man auf das frühitalienische Wort risicare, welches übersetzt soviel bedeutet wie wagen. Allgemein lässt sich daraus ableiten, dass Risiko die Konsequenz aus einem aktiven Handeln, dem Eingehen eines Wagnisses, ist und nicht etwas "schicksalhaft Vorbestimmtes" beschreibt. Im Laufe der Zeit hat sich folgende gängige Differenzierung des Risikobegriffes herausgebildet, welche nach dem ursachenbezogenen, informativen und dem wirkungsbezogenen, wertenden Risikobegriff unterscheidet. Der ursachenbezogene Risikobegriff verbindet Risiko mit einer betriebswirtschaftlichen Entscheidungssituation. Aufgrund dieser "spezielle(n) Entscheidungssituation mit meßbarer Unsicherheit" besteht die Begründung des Risikos in dem Bestehen einer unsicheren Zukunft. Unsicherheit definiert, "dass eine Entscheidung mehrere unterschiedliche Konsequenzen zur Folge


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Product Details
  • ISBN-13: 9783640973859
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3640973852
  • Publisher Date: 02 Aug 2011
  • Height: 210 mm
  • No of Pages: 150
  • Series Title: German
  • Weight: 204 gr


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Kritische Analyse des Risikomanagements als Erfolgsfaktor für mittelständische Unternehmen
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