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Unternehmensnachfolge - Ein Aktuelles Problem

Unternehmensnachfolge - Ein Aktuelles Problem

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Recht, Note: 1,3, Technische Fachhochschule Wildau, 43 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die Regelung der Unternehmensnachfolge ist in der deutschen Unternehmenslandschaft ein bedeutendes und grundlegendes Problem, ungeachtet dessen, dass es in den vergangenen Jahrzehnten immer wieder auftretende volkswirtschaftliche Auf- und Abschwünge gab. Gesamtwirtschaftlich gesehen hat die Unternehmensnachfolge eine große Bedeutung. Misslungene Nachfolgeregelungen können, gerade in Zeiten des verschärften Wettbewerbs, für kleine und mittelständische Unternehmen und Familienunternehmen zur Bedrohung der Existenz werden. So gibt es nach Aussagen des Instituts für Mittelstandsforschung Bonn in Deutschland zurzeit etwa drei Millionen kleine und mittelständische Unternehmen. 71.000 kleine und mittelständische Unternehmen mit ca. 907.000 Beschäftigten müssen sich auf Grund des Generationswechsels jährlich mit der Unternehmensnachfolge auseinandersetzen. Dabei geht es auch um die Sicherung von hunderttausenden von Jobs und ein Vermögen in Höhe von rund einer Billion Euro. 25,4 % der Unternehmen, die im Jahr 2002 in Deutschland einen Nachfolger suchten, mussten wegen Krankheiten oder Tod unerwartet übergeben werden, 5.000 von diesen Unternehmen wurden stillgelegt, 32.000 Mitarbeiter verloren dadurch ihren Job. Problematisch ist eine Unternehmensnachfolgeplanung vor allem, weil verschiedene Aspekte wie betriebswirtschaftliche, steuerrechtliche, arbeitsrechtliche, erbrechtliche und gesellschaftsrechtliche Aspekte beachtet werden müssen und schon die Missachtung eines der aufgeführten Punkte die Unternehmensnachfolge zum Scheitern bringen kann. Zweck dieser Arbeit ist es, die momentane Situation der Problematik Unternehmensnachfolge allgemein darzustellen, die in Unternehmen auftretenden Schwierigkeiten und die verschiedenen Formen der Unternehmensnachfolge zu betrachten, um die richtige Form der Unternehme


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Product Details
  • ISBN-13: 9783638704311
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3638704319
  • Publisher Date: 07 Aug 2007
  • Height: 210 mm
  • No of Pages: 152
  • Series Title: German
  • Weight: 208 gr


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