IDEAS home Printed from https://ideas.repec.org/p/zbw/tufwps/200411.html
   My bibliography  Save this paper

Der Eigenkapitalbeitrag in der Marktzinsmethode

Author

Listed:
  • Körnert, Jan
  • Rossaro, Fabiana

Abstract

Dem Eigenkapital von Unternehmen kommt eine herausragende Bedeutung zu, weil es den Unternehmen Verfügungsmacht über Haftungspotentiale verschafft. Insbesondere gilt dies für Banken, da sie eine zentrale Stellung in den Zahlungs- und Haftungsbeziehungen einer Volkswirtschaft einnehmen und die Eigenkapitalquote von Banken gering ist. Der Einsatz von Eigenkapital bei schlagenden Risiken stellt eine letzte Verteidigungslinie dar, die Fremdkapitalgeber vor Verlusten schützt. Daher ist es notwendig, die rechnerische Erfassung bankbetrieblicher Leistungsprozesse so zu gestalten, daß die Erfolgsbeiträge, die auch durch den Einsatz von Eigenkapital entstehen, vollständig offengelegt werden. Nur so kann sichergestellt werden, daß die dem Eigenkapital immanenten Leistungen korrekt entlohnt werden und nicht vom Markt verschwinden. Der Aufsatz hat den gesonderten Ausweis eines Eigenkapitalbeitrags zum Ziel. Wie dieser Eigenkapitalbeitrag in das System der Erfolgsbeiträge der Marktzinsmethode zu integrieren ist, wird an einem Beispiel gezeigt.

Suggested Citation

  • Körnert, Jan & Rossaro, Fabiana, 2004. "Der Eigenkapitalbeitrag in der Marktzinsmethode," Freiberg Working Papers 2004/11, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
  • Handle: RePEc:zbw:tufwps:200411
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/48362/1/504007602.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Michael Fritsch, 2003. "Does R&D-Cooperation Behavior Differ between Regions?," Industry and Innovation, Taylor & Francis Journals, vol. 10(1), pages 25-39.
    2. David Audretsch & Michael Fritsch, 2002. "Growth Regimes over Time and Space," Regional Studies, Taylor & Francis Journals, vol. 36(2), pages 113-124.
    3. Michael Fritsch, 2003. "How and Why Does the Efficiency of Regional Innovation Systems Differ?," Advances in Spatial Science, in: Johannes Bröcker & Dirk Dohse & Rüdiger Soltwedel (ed.), Innovation Clusters and Interregional Competition, chapter 5, pages 79-96, Springer.
    4. Michael Fritsch, 2002. "Measuring the Quality of Regional Innovation Systems: A Knowledge Production Function Approach," International Regional Science Review, , vol. 25(1), pages 86-101, January.
    5. Körnert, Jan & Wolf, Cornelia, 2002. "Das Ombudsmannverfahren des Bundesverbandes deutscher Banken im Lichte von Kundenzufriedenheit und Kundenbindung," Freiberg Working Papers 2002/01, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    6. Fritsch, Michael, 2003. "Von der innovationsorientierten Regionalförderung zur regionalisierten Innovationspolitik," Freiberg Working Papers 2003/06, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    7. Egon Franck & Christian Opitz, 2004. "Zur Filterleistung von Hochschulsystemen–Bildungswege von Topmanagern in den USA, Frankreich und Deutschland," Schmalenbach Journal of Business Research, Springer, vol. 56(1), pages 72-86, February.
    8. Johannes Bröcker & Dirk Dohse & Rüdiger Soltwedel (ed.), 2003. "Innovation Clusters and Interregional Competition," Advances in Spatial Science, Springer, number 978-3-540-24760-9, February.
    9. Fritsch, Michael & Franke, Grit, 2004. "Innovation, regional knowledge spillovers and R&D cooperation," Research Policy, Elsevier, vol. 33(2), pages 245-255, March.
    10. Michael Fritsch, 2000. "Interregional Differences in R&D Activities—An Empirical Investigation," European Planning Studies, Taylor & Francis Journals, vol. 8(4), pages 409-427, August.
    11. Franck, Egon, 2001. "Warum gibt es Stars? Drei Erklärungsansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 81(1), pages 59-64.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Felden, Carsten & Bock, Heiko & Gräning, André & Molotowa, Lana & Saat, Jan, 2006. "Evaluation von Algorithmen zur Textklassifikation," Freiberg Working Papers 2006/10, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    2. Enke, Margit & Greschuchna, Larissa, 2005. "Aufbau von Vertrauen in Dienstleistungsinteraktionen durch Instrumente der Kommunikationspolitik - dargestellt am Beispiel der Beratung kleiner und mittlerer Unternehmen -," Freiberg Working Papers 2005/06, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    3. Fritsch, Michael & Stützer, Michael, 2006. "Die Geografie der Kreativen Klasse in Deutschland," Freiberg Working Papers 2006/11, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    4. Minuk, Olga & Rossaro, Fabiana & Walther, Ursula, 2005. "Zur Reform der Einlagensicherung in Weißrussland - Kritische Analyse und Vergleich mit dem Deutschen Einlagensicherungssystem," Freiberg Working Papers 2005/12, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    5. Jacob, Dieter & Uhlig, Tilo & Stuhr, Constanze, 2005. "Bewertung der Immobilien von Akutkrankenhäusern der Regelversorgung unter Beachtung des neuen DRG-orientierten Vergütungssystems für stationäre Leistungen," Freiberg Working Papers 2005/02, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    6. Rogler, Silvia, 2006. "Vergleichbarkeit von Gesamt- und Umsatzkostenverfahren: Auswirkungen auf die Jahresabschlussanalyse," Freiberg Working Papers 2006/06, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    7. Grosse, Diana & Ullmann, Robert & Weyh, Enrico, 2006. "Die Führung innovativer Teams unter Berücksichtigung rechtlicher und psychologischer Aspekte," Freiberg Working Papers 2006/05, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    8. Fritsch, Michael, 2004. "Technologietransfer durch Unternehmensgründungen: Was man tun und realistischerweise erwarten kann," Freiberg Working Papers 2004/08, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    9. Franz Tödtling & Michaela Trippl, 2013. "Innovation and Knowledge Links in Metropolitan Regions: The Case of Vienna," Advances in Spatial Science, in: Johan Klaesson & Börje Johansson & Charlie Karlsson (ed.), Metropolitan Regions, edition 127, chapter 0, pages 451-472, Springer.
    10. Tom Broekel & Thomas Brenner, 2007. "Measuring Regional Innovativeness - A Methodological Discussion and an Application to One German Industry," Jena Economics Research Papers 2007-065, Friedrich-Schiller-University Jena.
    11. Tödtling, Franz & Trippl, Michaela, 2004. "One size fits all? Towards a differentiated policy approach with respect to regional innovation systems," SRE-Discussion Papers 2004/01, WU Vienna University of Economics and Business.
    12. Fritsch, Michael, 2003. "Do regional systems of innovation matter?," Freiberg Working Papers 2003/03, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    13. Todtling, Franz & Trippl, Michaela, 2005. "One size fits all?: Towards a differentiated regional innovation policy approach," Research Policy, Elsevier, vol. 34(8), pages 1203-1219, October.
    14. Tom Broekel & Nicky Rogge & Thomas Brenner, 2018. "The innovation efficiency of German regions – a shared-input DEA approach," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 38(1), pages 77-109, February.
    15. Tödtling, Franz & Trippl, Michaela & Lengauer, Lukas, 2008. "Towards regional knowledge economics. Routes and policy options," SRE-Discussion Papers 2008/05, WU Vienna University of Economics and Business.
    16. Michael Fritsch, 2003. "How and Why Does the Efficiency of Regional Innovation Systems Differ?," Advances in Spatial Science, in: Johannes Bröcker & Dirk Dohse & Rüdiger Soltwedel (ed.), Innovation Clusters and Interregional Competition, chapter 5, pages 79-96, Springer.
    17. Michael Fritsch & Viktor Slavtchev, 2007. "Universities and Innovation in Space," Industry and Innovation, Taylor & Francis Journals, vol. 14(2), pages 201-218.
    18. Slavtchev, Viktor & Fritsch, Michael, 2005. "The Role of Regional Knowledge Sources for Innovation: An Empirical Assessment," Freiberg Working Papers 2005/15, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    19. Michael Fritsch & Viktor Slavtchev, 2005. "The Role of Regional Knowledge for Innovation," ERSA conference papers ersa05p623, European Regional Science Association.
    20. Michael Fritsch & Viktor Slavtchev, 2007. "What determines the efficiency of regional innovation systems?," Jena Economics Research Papers 2007-006, Friedrich-Schiller-University Jena.

    More about this item

    Keywords

    Bankcontrolling; Marktzinsmethode; Bank controlling; market-interest-rate-approach;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:tufwps:200411. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/fwfrede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.