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Studienarbeit: Unternehmensbewertung

Studienarbeit: Unternehmensbewertung

          
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About the Book

Zwischenprüfungsarbeit aus dem Jahr 2004 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,0, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen (Steuern und Prüfungswesen), Veranstaltung: Unternehmensbewertung, Sprache: Deutsch, Abstract: Die Bewertung von Unternehmen gewinnt im Zuge der international und national ansteigenden Zahl von Unternehmenskäufen zunehmend an Bedeutung in der Betriebswirtschaft. Kauf und Verkauf von Unternehmen und Unternehmensteilen sind ebenso wie Beteiligungen und Fusionen - insbesondere für Großbetriebe - zu einem wichtigen Bestandteil der Unternehmensstrategie geworden. Die Unternehmensbewertung hat als Teilbereich der Investitionsrechnung aber auch eine starke Bedeutung für die Klein- und Mittelbetriebe. Einsatzgebiete in diesem Bereich sind z. B. der Gang an die Börse sowie die Vermögensübertragung auf die nachfolgende Generation aus Altersgründen. Daneben können auch die Beurteilung der finanziellen Situation von Unternehmen sowie Schadensersatzleistungen, Verschmelzungen, der Austritt von Gesellschaftern aus Personengesellschaften, Abfindungen in bar (Squeeze-out) bzw. Aktien, die Bewertung von Marken, die zur Zeit ca. 50 % des Gesamtwerts eines Unternehmens ausmacht (Brand Valuation) und der Zugewinnausgleich bei Ehegatten gemäß §§ 1372-1390 BGB, Anlässe für eine Bestimmung des Unternehmenswerts sein. Zur Bewertung von Unternehmen stehen der Betriebswirtschaftslehre als Gesamtbewertungsverfahren die Discounted Cash flow-Methode, die Ertragswertmethode sowie das Vergleichswertverfahren zur Verfügung. Diesen Bewertungsmethoden liegt zugrunde, dass der Unternehmenswert auf der Eigenschaft beruht, Gewinne zu erwirtschaften, die anschließend den Eigentümern des Unternehmens zufließen. Des Weiteren sind noch als Einzelbewertungsverfahren das Substanzwertverfahren auf der Basis von Reproduktionswerten sowie auf der Basis von Liquidationswerten und als so genann


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Product Details
  • ISBN-13: 9783638947503
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 86 gr
  • ISBN-10: 3638947505
  • Publisher Date: 02 Jun 2008
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Sub Title: Unternehmensbewertung
  • Width: 148 mm


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