Home > Society & social sciences > Education > History of education > Wertorientiertes Management Mittelstandischer Unternehmungen: Potenziale Der Ermittlung Von Eigenkapitalkosten Sowie Herleitung Von Konzeptanforderungen Im Rahmen Eines Delphi-Verfahrens
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Wertorientiertes Management Mittelstandischer Unternehmungen: Potenziale Der Ermittlung Von Eigenkapitalkosten Sowie Herleitung Von Konzeptanforderungen Im Rahmen Eines Delphi-Verfahrens

Wertorientiertes Management Mittelstandischer Unternehmungen: Potenziale Der Ermittlung Von Eigenkapitalkosten Sowie Herleitung Von Konzeptanforderungen Im Rahmen Eines Delphi-Verfahrens

          
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About the Book

Wahrend sich die wertorientierte Unternehmungsfuhrung in Grossunternehmungen weitestgehend etabliert hat, findet diese in mittelstandischen Unternehmungen bislang kaum Anwendung. Die geringe Verbreitung der Wertorientierung ist mitunter darauf zuruckzufuhren, dass diese in der mittelstandischen Unternehmungspraxis haufig mit der einseitigen Ausrichtung auf die Interessen kurzfristig engagierter Eigenkapitalinvestoren gleichgesetzt wird. Daruber hinaus wird eine Anwendung aufgrund der Komplexitat des Ansatzes uberwiegend kritisch betrachtet. Die vorliegende Arbeit konnte hingegen zahlreiche Anknupfungspunkte eruieren, die eine Adaption der wertorientierten Unternehmungsfuhrung - auch unter expliziter Berucksichtigung der Besonderheiten mittelstandischer Unternehmungen - sinnvoll erscheinen lassen. Daruber hinaus werden Moglichkeiten aufgezeigt, wie die Mindestverzinsungsanspruche der Eigentumer (Eigenkapitalkosten) auch im Mittelstand ermittelt werden konnen: im Rahmen einer kriteriengeleiteten Analyse konnten verschiedene Verfahren identifiziert werden, die sowohl wissenschaftlichen Mindestanforderungen genugen als auch der begrenzten Ressourcenausstattung und Heterogenitat mittelstandischer Unternehmungen Rechnung tragen. Nachdem die Vorteilhaftigkeit und Moglichkeit einer Anwendung der wertorientierten Unternehmungsfuhrung im Mittelstand behandelt wurde, werden abschliessend mit Hilfe eines Expertendelphis erstmals Anforderungen an ein wertorientiertes Managementsystem im Mittelstand entwickelt, welche sowohl die wissenschaftlich-theoretische als auch die praxisorientierte Dimension berucksichtigen. Auf dieser Grundlage werden schliesslich die ersten bereits bestehenden wertorientierten Managementansatze kritisch diskutiert.


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Product Details
  • ISBN-13: 9783866188211
  • Publisher: Nomos Verlagsgesellschaft
  • Publisher Imprint: Rainer Hampp
  • Height: 210 mm
  • No of Pages: 363
  • Spine Width: 0 mm
  • Weight: 700 gr
  • ISBN-10: 3866188218
  • Publisher Date: 31 Jan 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Potenziale Der Ermittlung Von Eigenkapitalkosten Sowie Herleitung Von Konzeptanforderungen Im Rahmen Eines Delphi-Verfahrens
  • Width: 150 mm


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Wertorientiertes Management Mittelstandischer Unternehmungen: Potenziale Der Ermittlung Von Eigenkapitalkosten Sowie Herleitung Von Konzeptanforderungen Im Rahmen Eines Delphi-Verfahrens
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Wertorientiertes Management Mittelstandischer Unternehmungen: Potenziale Der Ermittlung Von Eigenkapitalkosten Sowie Herleitung Von Konzeptanforderungen Im Rahmen Eines Delphi-Verfahrens
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