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Probleme der Früherkennung von Unternehmenskrisen anhand von Jahresabschlußkennzahlen

Probleme der Früherkennung von Unternehmenskrisen anhand von Jahresabschlußkennzahlen

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Controlling, Note: 2,3, Universität Hamburg (Institut für Wirtschaftsprüfung und Steuerlehre), Veranstaltung: Integrationsseminar zur ABWL / SoSe 2004, Sprache: Deutsch, Abstract: Vor dem Hintergrund einer fortschreitenden Globalisierung und im Zusammenhang mit strukturellen Unvollkommenheiten der heimischen Volkswirtschaften sehen sich immer mehr und immer häufiger deutsche und europäische Unternehmen mit dem Thema der Insolvenz konfrontiert. Zwar wird 2003 die Marke von 40.000 Unternehmensinsolvenzen in Deutschland nach Schätzungen von Creditreform e.V. nicht überschritten, doch der Anstieg der Insolvenzenanmeldungen gegenüber 2002 um 5,5% ist alles andere als irrelevant. In diesem Sinne steigt auch das Interesse auf Seite der Unternehmen und Kreditgeber für geeignete Instrumente der Krisenfrüherkennung, da nur durch die rechtzeitige Diagnose einer drohenden Krise ein erfolgreiches Krisenmanagement möglich ist. Die vorliegende Arbeit befaßt sich mit diesem Thema unter dem Aspekt der Krisenfrüherkennung anhand von Jahresabschlüssen mithilfe statistischer Verfahren. In der ersten Hälfte erfolgt ein Überblick über die theoretischen Aspekte der Unternehmenskrise, ihre Ursachen und Verläufe (Kapitel 2.) und über die Instrumente zur Krisenfrüherkennung (Kapitel 3.). In der zweiten Hälfte werden die beiden statistischen Verfahren vorgestellt - nämlich das BBR Baetge-Bilanz-Rating(R) (Kapitel 5.) und das RiskCalc(TM) Germany (Kapitel 6.) - welche die höchsten Trefferquoten bei der Erkennung von insolvenzgefährdeten Unternehmen aufweisen. Beide Verfahren werden von renommierten Rating-Agenturen für die Ermittlung von Kreditrisiken angewendet und bieten auch sonst eine hervorragende Grundlage für weitere qualitative Analysen. Im Gegensatz zu RiskCalc(TM) Germany - welches auf der mehr oder weniger bekannten Grundlage einer logistischen Regression entwickelt wurde - funktioniert das BBR Baetge-Bilanz-Rating(R) auf der Basis eines


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Product Details
  • ISBN-13: 9783638668446
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638668444
  • Publisher Date: 25 Jul 2007
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 91 gr


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