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Qualitative Faktoren in der Unternehmensbewertung

Qualitative Faktoren in der Unternehmensbewertung

          
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About the Book

Projektarbeit aus dem Jahr 2007 im Fachbereich BWL - Sonstiges, Note: 1,3, Bergische Universität Wuppertal, Veranstaltung: Nationale und internationale Finanzmarktanalyse, Sprache: Deutsch, Abstract: In der modernen Unternehmensbewertung ist die Ermittlung eines objektiven und zugleich realistischen Unternehmenswertes ohne Berücksichtigung der qualitativen Faktoren kaum denkbar. Jedoch tritt an dieser Stelle häufig eine gewisse Problematik auf, denn es existieren heutzutage keine allgemeingültigen Meßmethoden der qualitativen Faktoren. Die Zielsetzung dieser Arbeit besteht darin die Bedeutung der qualitativen Faktoren in der Unternehmensbewertung darzustellen. Insbesondere liegt der Fokus der Arbeit auf dem Human Capital und dessen Einfluss auf den Unternehmenswert. Zu diesem Zweck wird eine empirische Untersuchung durchgeführt, mit dem Ziel eine statistische Aussage darüber zu gewinnen, ob der qualitative Faktor Human Capital einen Einfluss auf den Unternehmenswert nimmt. Der erste Schritt der Arbeit bezieht sich auf die praxisrelevanten Bewertungsmethoden und deren Schwachstellen. Im zweiten Schritt wird auf die Zusammensetzung des Unternehmenswertes eingegangen. Des Weiteren wird die Bedeutung des Intellectual Capitals, vor allem des Human Capitals, in der Unternehmensbewertung erläutert und die Problematik dessen Wertermittlung dargestellt. Im Anschluss daran soll Aufbau der empirischen Untersuchung verdeutlicht sowie deren Ergebnisse präsentiert werden. Wenn man über die Unternehmensbewertung spricht, dann ist damit ein Instrument des ökonomischen Handelns gemeint, das der Ermittlung des Unternehmenswertes oder dessen einzelnen Teilbereichen dient. Der Unternehmensbewertung kommt im heutigen Wirtschaftsleben eine immer wichtigere Rolle zu. Eine zunehmende Anzahl an Fusionen, Restrukturierungen und IPOs bestätigen dies. Darüber hinaus rücken Unternehmensbewertungen immer mehr in den Mittelpunkt der strategischen Unternehmensführung, Rechnungslegung und Finanzier


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Product Details
  • ISBN-13: 9783640325573
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640325575
  • Publisher Date: 17 May 2009
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 122 gr


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