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Managemententlohnung vor dem Hintergrund der Principal-Agency Theorie

Managemententlohnung vor dem Hintergrund der Principal-Agency Theorie

          
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About the Book

Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,3, Verwaltungs- und Wirtschafts-Akademie Bochum gGmbH, Sprache: Deutsch, Abstract: Kaum ein Thema erhitzt die Gemüter der weltweiten Öffentlichkeit derart wie die Vergütung von Führungskräften der Wirtschaft. Die Diskussion zur Managervergütung fand Jahrzehnte ausschließlich in den USA statt und ist erst seit wenigen Jahren auch zu einem beherrschenden Thema in Europa und somit auch in Deutschland geworden. Schlagzeilen wie "Von Verzicht halten US-Manager wenig", "NRW-Ministerpräsident geißelt Manager-Gehälter", "Grenze für Vorstandsgehälter - nur eine 'Schnapsidee'?" und nicht zuletzt der am 22. Juli 2004 mit Freisprüchen für die Angeklagten beendete Mannesmann-Prozess lenken den Focus des öffentlichen Interesses auf die Entlohnung des Top-Managements. Thema dieser Arbeit ist die "Managemententlohnung vor dem Hintergrund der Principal-Agency Theorie". Dazu wird im ersten Abschnitt dieser Arbeit die Principal-Agency Problematik am Beispiel von Publikumsgesellschaften analysiert. Im zweiten Abschnitt der Arbeit werden Anreize und Anreizsysteme näher betrachtet sowie Möglichkeiten und Methoden ausgezeigt, Probleme, die sich aus der Principal-Agency Theorie ergeben, Herr zu werden bzw. diese zu kontrollieren. Unterschiedliche Präferenzen zwischen Prinzipal und Agent bei der Leitung und Führung einer Unternehmung führen mitunter zu Ineffizienzen, die eine Unternehmung im extremsten Fall bis in den Ruin treiben kann. Effizienz bzw. deren Steigerung ist daher der meistdiskutierte Begriff der wirtschaftswissenschaftlichen Debatte, ist er doch unmittelbar mit der Frage des Shareholdervalue verbunden. Gleichermaßen wichtig ist der Principal-Agent Konflikt für die Diskussion um das sogenannte Corporate Governance. Um nun Wege finden zu können, den Principal-Agent-Konflikt zu lösen, muss man sich fragen, wie die Position des Managements ist, um sich über mögliche


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Product Details
  • ISBN-13: 9783638789691
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638789691
  • Publisher Date: 30 Sep 2007
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr


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