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Kostenminimale Gestaltung von finanziellen Nebenleistungen für Führungskräfte

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  • Albers, Sönke
  • Bielert, Wilhelm

Abstract

Bei der Entlohnung von Führungskräften hat es sich in der Bundesrepublik Deutschland eingebürgert, neben dem Gehalt und etwaigen erfolgsabhängigen Einkommensbestandteilen als direktes Entgelt auch finanzielle Nebenleistungen als indirektes Entgelt zu gewähren (Wagner/ Grawert, 1993, S.13 ff.). Dazu zählen vor allem die private Nutzung eines Firmenwagens, der Abschluß von Lebensversicherungen, das Angebot zinsgünstiger Arbeitgeberdarlehen und die Bezuschußung von Fortbildungsmaßnahmen. Solche Nebenleistungen machen als Teil der betrieblichen Sozialleistungen bei Führungskräften oftmals einen erheblichen Teil des Gesamtentgelts aus. So gehen Schätzungen von etwa 35.000,- DM aus (Wagner/Grawert, 1993, S. 12f.), in dem hier betrachteten Unternehmen betrugen sie etwa 30.000,- DM...

Suggested Citation

  • Albers, Sönke & Bielert, Wilhelm, 1994. "Kostenminimale Gestaltung von finanziellen Nebenleistungen für Führungskräfte," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 347, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    • Handle: RePEc:zbw:cauman:347
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    References listed on IDEAS

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