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Leistungsorientierte Managementvergütung auf Basis des Economic Value Added - Chancen und Risiken

Leistungsorientierte Managementvergütung auf Basis des Economic Value Added - Chancen und Risiken

          
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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 1,3, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Diese und ähnliche Berichte rufen seit der Finanzkrise 2008 einen lauten Aufschrei in der Bevölkerung und in der Politik hervor. Großzügige Angebote, wie die des Deutsche Bank AG Vorstandchefs Josef Ackermann, dass er in dem Krisenjahr auf einen Teil seiner Bezüge verzichten werde, entlocken der Bevölkerung nur ein müdes Lächeln. Auszahlungen an das Management in verschiedensten Bankhäusern wurden geplant, obwohl der Antrag auf Hilfe aus dem 700-Milliarden schweren Rettungsplans schon gestellt war. Diese Zahlungen wurden oftmals mit den strategischen Entscheidungen und dem Weitblick der Manager für das Geschäftsjahr begründet. Die Politik fordert seitdem eine Obergrenze für Managergehälter. Christian Wulff fasst das Verhalten der Manager in scharfe Worte: "Eine pflichtwidrige Vernichtung von Kapital ist eine Straftat".2 Viele Führungskräfte haben für kurzfristige Liquiditätsbeschaffungen langfristige Verpflichtungen aufgenommen, die wissentlich einen exorbitanten, existenziellen Unternehmensschaden herbeiführen könnten. Nicht nur die Deckelung der Managergehälter, sondern auch die Ahndung von Fehlentscheidungen mit Haftung des Privatvermögens stand zur Debatte. Aufgrund egoistischer Entscheidungen der Manager haben Investoren Verluste in Millionenhöhe erfahren. Die Politik fordert Vergütungsmodelle, die die Führungskräfte an Gewinnen und Verlusten beteiligt, die auf Grundlage ihrer Entscheidungen entstehen. Ein Wandel in der Denkweise muss herbeigeführt werden, indem sich das Management auf unternehmerische Tugenden zurück besinnt, die den langfristigen Unternehmenserfolg sichern. Die Basis dafür kann eine leistungsorientiere Vergütung auf Grundlage einer langfristigen Wertsteigerung des Unternehmens sein, die eine zusätzliche Entlohnung der Manager


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Product Details
  • ISBN-13: 9783656149576
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656149577
  • Publisher Date: 12 Mar 2012
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr


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