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Der Fortführungswert in der Unternehmensbewertung: Ansätze by Stefan Drefke PDF

By Stefan Drefke

ISBN-10: 3658154756

ISBN-13: 9783658154752

Im vorliegenden Buch werden Ansätze vorgestellt, die eine Offenlegung der Prämissen der ewigen Rente erlauben und eine sachgerechte Ermittlung des Fortführungswertes darlegen. Bei Anwendung des sog. Zukunftserfolgswertkonzeptes stellt der Fortführungswert zumeist die dominierende Komponente des gesamten Unternehmenswertes dar. Die Berechnung erfolgt regelmäßig unter Anwendung der ewigen Rente, bei der eine Vielzahl an impliziten Prämissen durch den Bewertenden getroffen wird. Der Autor verdeutlicht seine Ausführungen anhand eines umfangreichen, konstruierten Fallbeispiels. 

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Der Fortführungswert in der Unternehmensbewertung: Ansätze zur Operationalisierung des Gleichgewichtszustandes (German Edition) by Stefan Drefke


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