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Eigenkapitalkosten in der Unternehmensbewertungspraxis

In: Handbuch Controlling

Author

Listed:
  • Dirk Hachmeister

    (Universität Hohenheim)

  • Frederik Ruthardt

    (Universität Hohenheim)

Abstract

Zusammenfassung „Bewerten heißt vergleichen.“ Zur Bewertung eines Unternehmens müssen die Kapitalkosten als Alternativanlage bestimmt werden. Dieser Beitrag befasst sich mit der Ermittlung der Eigenkapitalkosten, die im Regelfall komponentenweise betrachtet werden. Diskutiert werden der risikolose Basiszinssatz, der kapitalmarktorientiert ermittelte Risikozuschlag (CAPM) sowie die Angemessenheit weiterer (Risiko-)Zuschläge für Länderrisiken, eine geringe Unternehmensgröße und eingeschränkte Fungibilität.

Suggested Citation

  • Dirk Hachmeister & Frederik Ruthardt, 2022. "Eigenkapitalkosten in der Unternehmensbewertungspraxis," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 827-846, Springer.
  • Handle: RePEc:spr:sprchp:978-3-658-26431-4_66
    DOI: 10.1007/978-3-658-26431-4_66
    as

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