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Management/Employee buy out: Ausarbeitung von Gestaltungsmöglichkeiten unter besonderer Berücksichtigung bestehender Pensionsverpflichtungen.

Management/Employee buy out: Ausarbeitung von Gestaltungsmöglichkeiten unter besonderer Berücksichtigung bestehender Pensionsverpflichtungen.

          
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About the Book

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, ASW Berufsakademie Saarland Neunkirchen, Sprache: Deutsch, Abstract: In der heutigen Geschäftswelt gibt es vielerlei Möglichkeiten ein Unternehmen zu erwerben oder zu übernehmen. Eine möglich Variante davon ist das "Management Buy Out" (MBO) oder das "Employee Buy Out" (EBO). Bei beiden Varianten wird das Unternehmen durch einen finanzierten Vorgang übernommen. MBO ist die Übernahme eines Unternehmens als Variante des "Leveraged Buy Out" (LBO) durch Abfindung der Altaktionäre und Übernahme der Gesellschaftsanteile durch die eigene Geschäftsführung. Welche Probleme und Risiken bei einem MBO entstehen sollen in der nachfolgenden Ausarbeitung im Großteil angezeigt werden. Die Finanzierung eines solchen Vorgehens und die vertraglichen Gestaltungen sind von erheblicher Bedeutung. Wie ist das MBO von verwandten Begriffen abzugrenzen? Wie wird das MBO oder gar das EBO vollzogen? Wie lange dauert der Prozess? Welche Risiken sind in diesem Zusammenhang ersichtlich oder schleichend? Dies alles sind Fragen, welche sich das zukünftige Management stellen muss. Ganz zu schweigen von schleichenden Problemen oder Risiken die erst nicht beachtet oder wie ein exogener Schock in den Prozess eingreifen. Eine weitere Betrachtungsweise ist die Perspektive der steuerlichen Betrachtung. Auch steuerlich sind Auswirkungen zu beachten. Gerade in Bezug auf diese Arbeit ist der Vorgang unter Bestehen einer Pensionsverpflichtung zu berücksichtigen. Besteht die Verpflichtung gegenüber Mitarbeitern oder gar Geschäftsführern? Wie wird sie bewertet? Oder was muss vollzogen werden, um die Verpflichtung zu erfüllen oder abzulösen. Die Ablösung muss hier im Detail geplant werden, da diese durch Verzicht des Geschäftsführers, durch Übernahme oder Abfindung und durch alternative betriebliche Altersvorsorgen abgewickelt werden kann. Auch hierbei hat das Management oder die übernehmende Belegschaft eine


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Product Details
  • ISBN-13: 9783656746935
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Ausarbeitung von Gestaltungsmöglichkeiten unter besonderer Berücksichtigung bestehender Pensionsverpflichtungen.
  • Width: 148 mm
  • ISBN-10: 3656746931
  • Publisher Date: 14 Oct 2014
  • Height: 210 mm
  • No of Pages: 80
  • Spine Width: 5 mm
  • Weight: 114 gr


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