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Wertorientierte Kennzahlen als alternative Größen in der Unternehmenssteuerung und -bewertung: Eine Untersuchung der Relevanz von Wertkennziffern

Wertorientierte Kennzahlen als alternative Größen in der Unternehmenssteuerung und -bewertung: Eine Untersuchung der Relevanz von Wertkennziffern

          
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About the Book

Um erfolgreich Entscheidungen treffen zu können, sind prägnante und komprimierte Informationen unverzichtbar. Kennzahlen stellen eine wertvolle Hilfe dar. Die Palette möglicher Konzepte ist breit und stellt den Anwender vor die Frage, welche Größe für seine Zwecke am geeignetsten ist. Mit dem Aufkeimen wertorientierter Kennzahlen wie Residualgewinn oder EVA entbrannte eine Diskussion um die Eignung wertorientierter Kennzahlen im Vergleich zu traditionellen Größen, die bis heute andauert. Dieses Fachbuch beschäftigt sich mit der Relevanz wertorientierter Kennzahlen und analysiert dazu 180 Artikel maßgeblicher Wirtschaftsjournale, kategorisiert nach Applikation in der Unternehmenssteuerung und -bewertung. Einleitend werden die historischen Grundlagen dargelegt und ausgewählte Konzepte vorgestellt und verglichen. Strukturiert nach Theorie und Empirie wird auf die Problematiken, die sich in Steuerung wie Bewertung stellen, eingegangen und erläutert, welchen Lösungsbeitrag Wertkennziffern liefern können. Auf diese Weise stellt die Studie einen umfassenden Überblick über aktuelle wissenschaftliche Publikationen dar und formuliert einen Denkanstoß für weitere Forschungen.
About the Author: Susan Hoffmann, Industrie- und Diplomkauffrau, wurde 1983 in Freital geboren. Ihr Diplom-Studium der Betriebswirtschaftslehre an der Universität zu Köln schloss die Autorin im Jahre 2011 erfolgreich ab. Bereits während des Studiums sammelte sie umfassende theoretische wie praktische Erfahrungen in der Wirtschaftsprüfung und im Controlling, was sie zu einer Vertiefung der Schnittstelle zwischen den beiden Schwerpunkten motivierte. Heute lebt die 30-Jährige in Köln und arbeitet für eine renommierte Wirtschaftsprüfungsgesellschaft.


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Product Details
  • ISBN-13: 9783842884625
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 118 gr
  • ISBN-10: 3842884621
  • Publisher Date: 19 Aug 2013
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Sub Title: Eine Untersuchung der Relevanz von Wertkennziffern
  • Width: 148 mm


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Wertorientierte Kennzahlen als alternative Größen in der Unternehmenssteuerung und -bewertung: Eine Untersuchung der Relevanz von Wertkennziffern
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Wertorientierte Kennzahlen als alternative Größen in der Unternehmenssteuerung und -bewertung: Eine Untersuchung der Relevanz von Wertkennziffern
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