Die Rücklagenpolitik Der Unternehmung

Name: Die Rücklagenpolitik Der Unternehmung
Brand: Gabler Verlag
SKU: 9783663003120
Price: 3776.0 INR
Availability: InStock

by Dieter Brunner

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ISBN13: 9783663003120
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1967
Pages: 155
Original Price: EUR 51.39
Language: German
Edition: Softcover Repri
Item Weight: 259 grams
BISAC Subject(s): Economics / General

About The Book

Der erzielte JahresiiberschuB ist Gegenstand sowohl riicklagen- als auch dividendenpolitischer 'Oberlegungen. Beide Entscheidungsbereiche beein- flussen sich wechselseitig und sind daher auch untrennbar miteinander ver- bunden. In der Praxis wird jedoch der Dividendenpolitik erheblich mehr Beachtung als der Riicklagenpolitik geschenkt. Dies wird aus den veroffent- lichten Jahresabschliissen deutscher Industrieaktiengesellschaften deutlich. Den Abschliissen ist zu entnehmen, daB die Riicklagen in aller Regel eine Folge der Realisierung einer bestimmten Ausschiittungskonzeption sind, anstatt das Ergebnis besonderer betriebswirtschaftlicher 'Oberlegungen zu sein. Dieser Residuum-Charakter der Riicklagen steht in einem echten MiB- verhaltnis zu ihrer Bedeutung fiir die Unternehmung. Nur unter der Voraussetzung der Entscheidungsfreiheit des Vorstandes, wie sie das Aktiengesetz von 1937 gewahrte, erscheint diese undifferenzierte Behandlung der Riicklagen ohne Nachteil fiir die Belange des Unternehmens vertretbar. Durch das inzwischen in Kraft getretene Aktiengesetz von 1965 wurde jedoch der Freiheitsgrad der Entscheidungen des Vorstandes hin- sichtlich Gewinnausweis und Gewinnverwendung zugunsten der Hauptver- sammlung eingeengt. Es ist somit der auBere AnstoB gegeben, die Riicklagen- gestaltung neu zu iiberdenken und eine eigenstandige Riicklagenpolitik zu konzipieren. Dies erfordert vor allem eine klare Formulierung der Motive fiir die Riicklagenbildung. Ihre Kenntnis bildet dann die Basis fiir eine betriebswirtschaftlich zweckmaBige Riicklagenentscheidung. Die vorliegende Arbeit entstand auf Anregung meines verehrten Lehrers, Herrn Prof. Dr. K. Mellerowicz. Ihm mochte ich an dieser Stelle fiir seine Unterstiitzung wahrend meiner Tatigkeit am Institut fiir Industrie- und Handwerkswirtschaft an der Technischen Universitat Berlin herzlich danken.

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Die Rücklagenpolitik Der Unternehmung

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