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Zusammenfassung der Ergebnisse

  • 2021
  • OriginalPaper
  • Chapter
Published in:
Author
Carolin Maria Lohse
Published in
Das Residualgewinnverfahren aus Sicht der funktionalen Unternehmensbewertung
Publisher
Springer Fachmedien Wiesbaden

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Abstract

Obgleich die Wurzeln des Residualgewinnverfahrens weit in die Vergangenheit zurückreichen, hat es erst zu Beginn der 90er Jahre eine verstärkte Aufmerksamkeit in Theorie und Praxis erfahren. Ab diesem Zeitpunkt wurde die primär von PREINREICH und LÜCKE begründete Grundform des Residualgewinnverfahrens mehrfach aufgegriffen und variiert, woraus die von den verschiedenen Beratungsgesellschaften zur periodenbezogenen „Performancemessung“ empfohlenen Residualgewinnvarianten resultierten. Während sich die stärkere Beachtung des Residualgewinnverfahrens damit zunächst nur auf seine Eignung zur Messung der Wertsteigerungspotenziale einer Periode beschränkte, erlangte nach und nach auch die Unternehmensbewertung anhand von Residualgewinnen eine zunehmende Bedeutung.

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previous chapter Residualgewinnverfahren in finanzierungstheoretischer Ausprägung
Title
Zusammenfassung der Ergebnisse
Author
Carolin Maria Lohse
Copyright Year
2021
Book
Das Residualgewinnverfahren aus Sicht der funktionalen Unternehmensbewertung

Print ISBN: 978-3-658-34139-8

Electronic ISBN: 978-3-658-34140-4

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-658-34140-4_5

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