£63.90

GRIN Verlag Betriebliche Altersversorgung und Unternehmenswert

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Price History & Forecast

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Last 617 days • 617 data points (No recent data available)

Historical
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£94.70 £56.50 £64.83 £73.17 £81.50 £89.84 £98.17 29 June 2024 30 November 2024 03 May 2025 04 October 2025 07 March 2026

Price Distribution

Price distribution over 617 days • 4 price levels

Days at Price
Current Price
74 days 78 days 417 days · current 48 days 0 104 209 313 417 £60 £61 £64 £95 Days at Price

Price Analysis

Most common price: £64 (417 days, 67.6%)

Price range: £60 - £95

Price levels: 4 different prices over 617 days

Description

Diplomarbeit aus dem Jahr 2003 im Fachbereich BWL - Controlling, Note: 1,7, Universität zu Köln, Sprache: Deutsch, Abstract: Innerhalb der betrieblichen Altersversorgung dominiert in Deutschland der Durchführungsweg der betrieblichen Direktzusage mittels Pensionsrückstellungen. Die hohe Bedeutung dieses Durchführungsweges beruht auf der Wachstumsphase der deutschen Wirtschaft in den 50er und 60er Jahren. Aufgrund des hohen Kapitalbedarfs und fehlender Möglichkeiten der Eigenkapitalbeschaffung boten sich Pensionsrückstellungen als Instrument zur Innenfinanzierung und der langfristigen Bereitstellung von Kapital an. In jüngster Zeit sind Pensionsrückstellungen aufgrund ihrer zumeist fehlenden Deckung in die Kritik geraten. Im Gegensatz zu Deutschland basiert insbesondere in den angelsächsischen Ländern die Altersversorgung auf Pensionsfonds. Doch auch dieser Durchführungsweg steht aufgrund der teilweise enormen Kursverluste an den Aktienmärkten innerhalb der letzten Jahre in der Kritik. Aufgrund der hohen Bedeutung von betrieblichen Direktzusagen in Deutschland sowie den in angelsächsischen Ländern dominierenden Pensionsfonds sollen beide Durchführungswege im Hinblick auf eine wertorientierte Unternehmensführung betrachtet werden. Dabei sind die Risiken sowie die Wirkungen steuerlicher und finanzwirtschaftlicher Natur, die sich aus der betrieblichen Altersversorgung ergeben, zu untersuchen. Da durch den Aufbau von Pensionsrückstellungen anderweitiges Kapital im Unternehmen substituiert wird, soll herausgearbeitet werden, ob Pensionsrückstellungen im Vergleich zu anderen Finanzierungsformen vorteilhaft sind. Hierzu ist es notwendig, die Kapitalkosten von Pensionsrückstellungen zu bestimmen. Weiterhin soll der Einfluss beider Durchführungswege auf den Unternehmenswert in die Verfahren zur Unternehmensbewertung implementiert werden. Im Rahmen eines Vorteilhaftigkeitsvergleichs zwischen Pensionsrückstellungen und Pensionsfonds ist zu untersuchen, inwiefern die veränderten

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
12 November 2009
Listed Since
16 November 2009

Barcode

No barcode data available

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