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Unternehmenswertorientierung im Mittelstand: Instrumente zur zielgerichteten Beeinflussung von Werttreibern

Unternehmenswertorientierung im Mittelstand: Instrumente zur zielgerichteten Beeinflussung von Werttreibern

          
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About the Book

Die Wertorientierte Unternehmensführung bzw. der Shareholder Value-Ansatz zeichnet sich seit einigen Jahren durch eine zunehmende Beliebtheit und Verbreitung aus. Jedoch ist diese Entwicklung hauptsächlich bei Großunternehmen festzustellen. Im Mittelstand kann sich der Shareholder Value-Gedanke bisher kaum durchsetzen. Dennoch bietet die Wertorientierte Unternehmensführung auch für kleine und mittelständische Unternehmen zahlreiche Vorteile. In diesem Buch wird das Thema der Wertorientierten Unternehmensführung im Mittelstand über die Verwendung von Werttreibern behandelt. Ausgehend von einer Charakterisierung des Mittelstandes bzw. des Mittelstandscontrollings werden unterschiedliche Ansätze zur Steigerung des Unternehmenswertes diskutiert. Aus einer Gegenüberstellung des Shareholder Value-Ansatzes mit dem Stakeholder Value-Ansatz wird eine für den Mittelstand sinnvolle Zielsetzung abgeleitet. Anschließend erfolgt eine Abgrenzung unterschiedlicher Werttreiber sowie die Darstellung einer Werttreibertypologie zu der einige für den Mittelstand typische Werttreiber vorgeschlagen werden. Darauf aufbauend werden einige Instrumente zur Beeinflussung von Werttreibern im Mittelstandscontrolling vorgestellt. Jedes dieser Instrumente wird anhand der wertorientierten Kennzahl Economic Value Added (EVA) konkretisiert. In diesem Buch werden zunächst wertorientierte Kennzahlen angesprochen, die sich zu Kennzahlensystemen herunterbrechen lassen. Diese Systeme werden im Anschluss mit der Balanced Scorecard kombiniert und um ein wertorientiertes Anreizsystem ergänzt.
About the Author: Hanno Waltermann, 1982 geboren in Neuenkirchen, absolvierte in den Jahren 2002 bis 2007 das Studium der Betriebswirtschaftslehre an der Westfälischen Willhelms-Universität in Münster. Geprägt durch die Studienschwerpunkte Controlling und Finanzierung, vertiefte er im Laufe seines Studiums den Themenbereich der Wertorientierten Unternehmensführung. Dieses Themenfeld wählte Herr Waltermann auch schließlich zur Grundlage seiner Diplomarbeit, aus welcher das hier vorliegende Buch entstanden ist. Nach seinem erfolgreichen Abschluss des Studiums zum Diplom-Kaufmann ist Herr Waltermann heute als Trainee im Financial Controlling bei der RWE Supply & Trading GmbH in Essen tätig.


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Product Details
  • ISBN-13: 9783836669146
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 181 gr
  • ISBN-10: 3836669145
  • Publisher Date: 14 Jan 2009
  • Height: 254 mm
  • No of Pages: 94
  • Series Title: German
  • Sub Title: Instrumente zur zielgerichteten Beeinflussung von Werttreibern
  • Width: 178 mm


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