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Unternehmensrechnung, Anreiz und Kontrolle

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Springer Nature
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N/A
Part Number
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GTIN
9783540258919
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Product Description

Das Buch befasst sich mit den Grundlagen anreizkompatibler Erfolgsbeteiligung und Erfolgskontrolle als Basiselemente wertorientierter Unternehmenssteuerung. Dabei werden die Messung des Periodenerfolges und seine Zurechnung auf Entscheidungstrger in den Zusammenhang einer umfassenden Theorie der Unternehmensrechnung gestellt. Die Darstellungen orientieren sich am Ziel der Maximierung des Marktwertes der Aktien des Unternehmens. Auf der Grundlage allgemeiner Prinzipien zielkonformer Erfolgsrechnung werden konkrete Gestaltungsempfehlungen entwickelt und theoretisch begrndet. Am Beispiel zahlreicher in der Praxis verbreiteter Konzepte der Unternehmenssteuerung wird gezeigt, welche Gefahren fr Fehlentscheidungen bestehen, wenn gegen diese Prinzipien verstoen wird.

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