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Ziele und Instrumente des Beteiligungscontrolling

Ziele und Instrumente des Beteiligungscontrolling

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 2,0, Hochschule Koblenz (ehem. FH Koblenz) (Fachbereich Betriebswirtschaft), Veranstaltung: Controlling-Seminar, Sprache: Deutsch, Abstract: Die in den letzten Jahren festzustellende zunehmende Internationalisierung und Globalisierung der Märkte hat verstärkt zu Veränderungen in der Entwicklung unternehmerischer Aktivitäten geführt. Um sich weiterhin erfolgreich am Markt zu behaupten und sich gegen die Mitbewerber durchsetzen zu können, müssen Unternehmen auf die sich verändernden Umweltbedingungen reagieren. In der Unternehmenspraxis sind daher zunehmend Unternehmensakquisitionen und Anteilsübernahmen zu verzeichnen, die zu einem festen Bestandteil des strategischen Managements geworden sind. Fast jedes größere Unternehmen verfügt inzwischen über diverse Beteiligungen. Somit wird der Trend zu Konzernstrukturen weiterhin verstärkt und die Beteiligungsportfolios der Unternehmen verändern sich fortwährend. Daimler-Benz fusioniert mit Chrysler, Adidas akquiriert Reebok, BMW kauft Rover und stößt die Tochtergesellschaft nach fünf Jahren wieder ab. Dies sind nur einige wenige praktische Beispiele. Ob nun eine Diversifikationsstrategie oder eine Kernkompetenzstrategie verfolgt wird, Beteiligungen spielen für Unternehmen eine entscheidende Rolle um Marktanteile zu gewinnen, neue Märkte zu erschließen oder um am globalen Markt an Bedeutung zu gewinnen. Mit zunehmender Anzahl von Unternehmensakquisitionen erhöht sich auch das Risiko von Misserfolgen der Beteiligungen. Darüber hinaus steigen die Forderungen der Anteilseigner, dass alle Unternehmensteile zum Konzernerfolg beizutragen haben. Um diesen Anforderungen gerecht zu werden, gewinnt das Beteiligungscontrolling zunehmend an Bedeutung.


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Product Details
  • ISBN-13: 9783640614158
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 38
  • Series Title: German
  • Weight: 63 gr
  • ISBN-10: 3640614151
  • Publisher Date: 06 May 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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