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Managerbezüge - Anreizsysteme zur Entlohnung des Topmanagements

Managerbezüge - Anreizsysteme zur Entlohnung des Topmanagements

          
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About the Book

Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,2, Europa-Universität Viadrina Frankfurt (Oder) (Lehrstuhls für Internationales Management), Sprache: Deutsch, Abstract: Im April 2009 sprachen sich bei der "Frage des Monats" der GfK Marktforschung rund 88% der Deutschen für eine Gehaltsobergrenze bei Topmanagern1 aus (vgl. Hilbinger/ Eisenblätter 2009). Die öffentliche Debatte über die "richtige" Entlohnung von Topmanagern scheint in der aktuellen Wirtschaftskrise ihren bisherigen Höhepunkt zu finden. Die Negativbeispiele verschiedener Banken, in denen strategische Fehlentscheidungen des Topmanagements über Jahre geduldet wurden und die Entlohnung von der wirtschaftlichen Situation des Unternehmens losgelöst schien, heizen die emotional geführte Diskussion weiter an. Doch schon in der Vergangenheit wurden immer wieder öffentliche Kritik an den Entlohnungspraktiken und Zweifel an der Wirksamkeit moderner Anreizsysteme laut. Das hohe Medieninteresse basiert besonders auf dem rapiden Anstieg der Managerbezüge: Während der durchschnittliche Lohnzuwachs eines Arbeitnehmers in den USA von 1980 bis 2001 inflationsbereinigt bei gut 15% lag, stieg die durchschnittliche Vergütung eines Topmanagers um fast 600% auf insgesamt $ 7 Mio. jährlich an (vgl. Hall 2003, S. 23). In Deutschland lag der Durchschnittsverdienst des Topmanagements im Jahr 2007 bei 5,3 Mio. (vgl. Fockenbrock 2009, S. 11). Während 2006 der Energieversorger RWE seinem Vorstandsvorsitzenden noch insgesamt 16,5 Mio. zahlte, kam Siemens-Chef Peter Löscher als Spitzenreiter 2008 "nur noch" auf knapp 11 Mio. (vgl. ebd. und Müller 2007, S. 6). In der Öffentlichkeit werden variable Entlohnungsformen, besonders Aktienoptionen, zunehmend kritisch bis ablehnend wahrgenommen, da sie als Ursache der hohen Gehaltssteigerungen angesehen werden (vgl. Benz et al. 2002, S. 99; Frey 2002, S. 65; Leu 2005, S. 1 und Hall 2003, S. 21). Während in den Medien vor a


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Product Details
  • ISBN-13: 9783656135784
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3656135789
  • Publisher Date: 24 May 2012
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 122 gr


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