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Value Management und Werttreiberkonzepte inkl. Praxisbeispiel anhand ThyssenKrupp

Value Management und Werttreiberkonzepte inkl. Praxisbeispiel anhand ThyssenKrupp

          
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About the Book

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Investition und Finanzierung, Note: 1, Johannes Kepler Universität Linz (Institut für betriebliche Finanzwirtschaft), Sprache: Deutsch, Abstract: Bei kaum einem anderen Managementkonzept scheiden sich die Geister derart, wie bei jenem des Value Management, welches auf der Grundidee basiert, den Shareholder Value zu maximieren. Als einzig wahres Paradigma für langfristige Unternehmenswertsteigerung wird es von den Befürwortern ausgezeichnet, als rücksichtslose, raubtierkapitalistische sowie nur kurzfristige Gewinnmaximierung von seinen Opponenten verachtet. Besonders vor dem Hintergrund der Finanzkrise wurde diese brisante, ambivalente Diskussion wieder entfacht. Der renommierte österreichische Wirtschaftswissenschaftler Fredmund Malik sieht beispielsweise in der Shareholder-Value-Philosophie die Hauptursache für die globale Finanz- und Wirtschaftskrise, was nicht immer Zustimmung findet.1 Auf nachfolgenden Seiten soll das nicht unumstrittene Konzept des Value Management erläutert, sowie dessen Anwendung in Form von wertorientierten Kennzahlen und ganzheitlichen Steuerungsmodellen veranschaulicht werden. Zu Beginn soll ein kurzer Einblick in die Idee des Shareholder-Value Konzeptes gegeben werden und anschließend die Faktoren, die über Wertschaffung oder Wertvernichtung bestimmen, analysiert werden. Anschließend werden die Unzulänglichkeiten traditioneller Erfolgskennzahlen angeführt und darauf aufbauend die Superiorität wertorientierter Ansätze zur Bestimmung des Unternehmenswertes gezeigt. Hierbei lassen sich Cash Flow-basierte, Residualgewinn- sowie Cash Flow bezogene Residualgewinnkonzepte unterscheiden. Wie das so genannte Lücke-Theorem aber illustrieren soll, führen alle Ansätze zu identischen Ergebnissen. Weiters sollen einige ganzheitliche wertorientierte Führungsmodelle vorgestellt werden und abschließend die Theorie des Wertmanagements am Konzern ThyssenKrupp in einem Praxisbeispiel angewendet un


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Product Details
  • ISBN-13: 9783640775651
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640775651
  • Publisher Date: 16 Dec 2010
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 109 gr


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