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Wert Und Bewertung Der Unternehmung

Wert Und Bewertung Der Unternehmung

          
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About the Book

Wert und Bewertung der Unternehmung sind ein vielseitiger und viel- schichtiger Problemkomplex von weltweiter Bedeutung; denn wo iiberall in der Welt es Unternehmungen gibt, mu13 in besonderen Finanzierungsfallen der Wert der ganzen Unternehmung ermittelt werden. Zu diesen Fallen zahlen die unternehmerischen Entscheidungen des Verkaufs und Kaufs einer ganzen Unternehmung oder einer Beteiligung an ihrem Eigenkapital sowie des Ver- kaufs und Kaufs eines Gliedbetriebes im Sinne einer Zweigstelle, Filiale oder sonstigen Betriebsstatte. Ferner gehoren zu diesen EntscheidungsfaIlen Ver- flechtung und Entflechtung, Verpachtung von Unternehmungen sowie Kredit- gewahrung, wenn die realen Kreditsicherheiten nicht ausreichen. Nicht von unternehmerischen Entscheidungen hangen die Sozialisierung, Nationalisie- rung oder sonstige Enteignung der Unternehmung oder eines Gliedbetriebes abo Weiterhin unterliegen Totalschaden oder groBer Teilschaden einer Unter- nehmung und die Besteuerung des betrieblichen Vermogens oder Kapitals beispielsweise durch Vermogen-, Gewerbekapital- und Erbschaftsteuer nicht unternehmerischen Entscheidungen. Auch diese FaIle erheischen eine Bewer- tung der Unternehmung, wenn die Abfindungen und Entschadigungen ange- messen sowie die Steuern gerecht sein sollen. Nach der betriebswirtschaftlichen Theorie wie auch nach der Bewertungs- praxis basiert der Wert der Unternehmung auf deren kiinftigen Erfolgen. Diese Zukunftsorientierung des Unternehmungswertes erschwert seine Schatzung. SolI deshalb die Wissenschaft aus der resignierenden Feststellung: "Doch vermauert ist dem Sterblichen die Zukunft" die Konsequenz ziehen, daB mit Anspruch auf wissenschaftliche Geltung nichts iiber die Zukunft ausgesagt werden kann, und somit sich jeglicher Untersuchung der Bewertung der Unternehmung entziehen? Das hieBe die Tatsache verkennen, daB die Zukunft das Kind der Gegenwart und Kindeskind der Vergangenheit ist.


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Product Details
  • ISBN-13: 9783409329521
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 0003-3. Aufl. 1970
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Width: 170 mm
  • ISBN-10: 3409329528
  • Publisher Date: 01 Jan 1970
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 179
  • Series Title: Betriebswirtschaftliche Beiträge
  • Weight: 299 gr


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