Gewinn Und Rentabilität

Name: Gewinn Und Rentabilität
Brand: Gabler Verlag
SKU: 9783663005889
Price: 3776.0 INR
Availability: InStock

by Werner Kirsch

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ISBN13: 9783663005889
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1968
Pages: 119
Original Price: EUR 51.39
Language: German
Edition: Softcover Repri
Item Weight: 209 grams
BISAC Subject(s): Economics / General

About The Book

Die vorliegende Untersuchung versucht eine Antwort auf die Frage zu geben, ob das erwerbswirtschaftliche Ziel einer Unternehmung im Streben nach einem absoluten Gewinn oder im Streben nach einem auf eine KapitalgroBe relativierten Gewinn seinen adaquaten Ausdruck findet. Diese Frage hat in der betriebswirtschaftlichen Diskussion in jiingster Zeit eine gewisse Bedeu- tung erlangt. Es wird ein Modell des Zielbildungsprozesses in der Gesell- schafterunternehmung dargelegt, das zu einer gewissen Verfeinerung der Aussagen iiber den Giiltigkeitsbereich alternativer Zielfunktionen fiihrt. In- sofern ist die vorliegende Untersuchung ein Beitrag zur Theorie der Unter- nehmungsziele. Es ware auch denkbar, sie als Beitrag zur Theorie der Unter- nehmungsfinanzierung zu bezeichnen. Die Bestimmung der optimalen Kapi- talstruktur oder des optimalen Verschuldungsgrades zieht sich wie ein roter Faden durch die gesamte Arbeit. Mit der Arbeit wird nicht versucht, die Bedeutung des Erwerbsstrebens im Rahmen eines umfassenden Zielsystems der Unternehmung zu wiirdigen. Desgleichen wird - von einigen Ausnahmen abgesehen - darauf verzichtet, das hier vorgetragene Modell des kollektiven Zielbildungsprozesses mit den vielfaltigen sozialwissenschaftlichen Thesen zu diesem Problemkreis zu kon- frontieren. Hierzu sei auf die Arbeit Heinens iiber "Das Zielsystem der Unternehmung - Grundlagen betriebswirtschaftlicher Entscheidungen" ver- wiesen, die als erster Band dieser Schriftreihe erschienen ist und einen um- fassenden V'berblick iiber die moderne sozialwissenschaftliche Diskussion dieser Probleme - vor allem im angelsachsischen Schrifttum - gibt. Die wesentlichsten "Aufgaben, Methoden und Ergebnisse der betriebswirtschaft- lichen Zielforschung" sind zudem in der Einfiihrung des Herausgebers zum Problemkreis der vorliegenden Untersuchung zusammengefaBt.

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