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Wertorientierte Managementvergütung: Der optimale Einsatz von Anreizsystemen für Manager

Wertorientierte Managementvergütung: Der optimale Einsatz von Anreizsystemen für Manager

          
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About the Book

Betrachtet man die heutigen Praktiken deutscher Vergütungssysteme, so lassen sich schnell Ursachen für die Finanzkrise entdecken. Auf der Basis aktueller Kompensationssysteme, die oft eher kurzfristig orientierte Anreize setzen, zeigt die Untersuchung "Wertorientierte Managementvergütung" andere Wege auf, wie Manager dazu angehalten werden können, die richtigen Entscheidungen zu treffen. Jeder Manager sollte in Abhängigkeit der Investitionsentscheidungen vergütet werden, die er tätigt. Wenn die Investition den Firmenwert steigert, sollte der Manager auch an dieser Wertsteigerung beteiligt werden. Anreizkompatibilität zwischen dem Manager und dem Shareholder sollte das übergeordnete Ziel jedes Unternehmens lauten, wenn es Entscheidungen über die Vergütungssysteme trifft. Da unter bestimmten Voraussetzungen die Maximierung des Shareholder Values auch die generelle Wohlfahrt maximiert, sollte der Fokus ruhig auf die Shareholder anstelle der Stakeholder gerichtet werden. Dadurch werden auch die verzerrenden Konflikte zwischen Stakeholdern mit verschiedenen Zielsetzungen vermieden. Im Rahmen dieser Untersuchung werden verschiedene Kennzahlen erörtert und dahingehend untersucht, wie nützlich sie zur Bestimmung des tatsächlichen Unternehmenswertes sind und ob sie geeignet sind, um als Basis für die variable Vergütung der Entscheidungsträger zu dienen. Es werden Handlungsanweisungen zur effizienteren Ausgestaltung der Managementvergütung gegeben und Implikationen verschiedener Vergütungsformen aufgezeigt.
About the Author: Franziska Gaßner, geb. 1985 in Frankfurt am Main, begann nach dem Abitur und dem einjährigen Aufenthalt in den USA als Austauschschülerin das Studium der Betriebswirtschaft in Mainz. Nach einem weiteren Auslandsaufenthalt in Frankreich schloss die Autorin ihr Studium 2009 nach acht Semestern mit einem sehr guten Doppeldiplom ab und entschloss sich zu einem Masterstudium der Wirtschaftspädagogik in Dresden. Im Studium als auch privat beschäftigt sie sich mit wissenschaftlichen Sachverhalten und verfasst seit der Schulzeit bereits wissenschaftliche Texte. Durch ihre Auslandserfahrung, die durch viele Reisen um die ganze Welt ergänzt wurden, betrachtet die Autorin wirtschaftliche Phänomene aus verschiedenen Perspektiven und sucht nach ganzheitlichen Wirtschaftsanschauungen.


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Product Details
  • ISBN-13: 9783842865310
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 208 gr
  • ISBN-10: 3842865317
  • Publisher Date: 30 Aug 2011
  • Height: 254 mm
  • No of Pages: 112
  • Series Title: German
  • Sub Title: Der optimale Einsatz von Anreizsystemen für Manager
  • Width: 178 mm


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