Die Quality-Function-Deployment-gestützte Erarbeitung eines Risikoprofils zur Bestimmung der Eigenkapitalkosten
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Inhaltsangabe: Inhaltsverzeichnis: Inhaltsverzeichnis: AbkürzungverzeichnisIV AbbildungsverzeichnisVI FormelverzeichnisVII I.Einleitung1 II.Bestimmung der Eigenkapitalkosten3 II.1Der traditionelle Ansatz4 II.2Die Kapitalmarktmethoden5 II.2.1Prämissen5 II.2.2Das Capital Asset Pricing Model6 II.2.3Die Arbitrage Pricing Theory10 II.3Ableitung einer Eigenkapitalkostenformel12 III.Die Risikogrö e13 III.1Das Risiko eines Geschäftsbereichs14 III.1.1Finanzielles Risiko14 III.1.2Geschäftsrisiko15 III.1.2.1Marktrisiko16 III.1.2.2Geschäftsbereichsspezifisches Risiko17 III.2Risikoquantifizierung17 III.2.1Problematik der Risikoquantifizierung18 III.2.2Berücksichtigung von Marktinformationen18 III.2.3Berücksichtigung von Unternehmensinformationen19 III.3Die Erstellung eines Risikoprofils21 IV.Risikoprofilerstellung mit Hilfe der Quality-Function-Deployment Methode22 IV.1Die Quality-Function-Deployment Methode23 IV.1.1Aufgabe und Ziel des Quality Function Deployment23 IV.1.2Verfahrensweise24 IV.1.3Begründung einer Anwendung der QFD-Methode für die Risikoprofilentwicklung27 IV.2Entwicklung eines QFD-Modells zur Risikoprofilermittlung28 IV.2.1Der QFD-Proze mit dem House of Quality28 IV.2.2Berechnung des Risikowertes mit der entwickelten Methode31 IV.2.3Definition der verwendeten Grö en33 IV.3Anwendung des entwickelten Modells an einem fiktiven Beispiel34 IV.3.1Die Anwendung des House of Quality34 IV.3.2Berechnung der Kennzahlenwerte38 IV.3.3Benchmarking mit Hilfe des House of Quality39 IV.3.4Interpretation und Bewertung der Ergebnisse40 V.Schlu bemerkung41 AnhangVIII LiteraturverzeichnisX Eidesstattliche ErklärungXXI
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