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Wertorientierte Steuerung – Teil 1 – Eine schematische Analyse der Kennzahl Return on Capitel Employed (ROCE)

Author

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  • Becker, Marco

Abstract

Auch wenn die Orientierung am Shareholder-Value-Ansatz in den letzten Jahren immer weiter aus der Mode gekommen ist, erfreut sich die wertorientierte Steuerung von Unternehmen – insbesondere in ihrer nachhaltigen Variante mit dem Fokus auf alle Stakeholder – einer zunehmenden Beliebtheit. Mit diesem Artikel wird der Return on Capital Employed (ROCE) als eine zentrale Kennzahl der nachhaltig wertorientierten Steuerung einer schematischen Untersuchung unterzogen.

Suggested Citation

  • Becker, Marco, 2022. "Wertorientierte Steuerung – Teil 1 – Eine schematische Analyse der Kennzahl Return on Capitel Employed (ROCE)," EconStor Preprints 249172, ZBW - Leibniz Information Centre for Economics.
    • Handle: RePEc:zbw:esprep:249172
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    More about this item

    Keywords

    BWL; Controlling; Kennzahl; ROCE;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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