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Wertorientierte Unternehmensführung: Grundlagen

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  • Wolfgang Ballwieser

    (Ludwig-Maximilians-Universität München)

Abstract

Summary The author describes and criticizes different value based management concepts. The basis for the critique is the consideration of incentive-, monitoring- and communication-problems as well as the integrity of the planning process and cost-benefit analysis. One critical point with all value based management concepts is that they do not take into account goodwill because they rely mainly on the financial reporting.

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  • Wolfgang Ballwieser, 2000. "Wertorientierte Unternehmensführung: Grundlagen," Schmalenbach Journal of Business Research, Springer, vol. 52(2), pages 160-166, March.
    • Handle: RePEc:spr:sjobre:v:52:y:2000:i:2:d:10.1007_bf03372612
    DOI: 10.1007/BF03372612
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    Cited by:

    1. Holger Kahle, 2003. "Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?," Schmalenbach Journal of Business Research, Springer, vol. 55(8), pages 773-789, December.
    2. Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
    3. Gonn Weide & Andreas Hoffjan & Pascal Nevries & Rouven Trapp, 2011. "Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse," Schmalenbach Journal of Business Research, Springer, vol. 63(1), pages 63-86, February.
    4. Thomas Pfeiffer, 2006. "Zur „Doppelzählungsproblematik“ bei der Kapitalkostenbestimmung bei internem Risikoverbund und Kapitalmarktinteraktion," Schmalenbach Journal of Business Research, Springer, vol. 58(55), pages 79-108, January.

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