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Der Eigenkapitalbeitrag in der Marktzinsmethode

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  • Körnert, Jan
  • Rossaro, Fabiana
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    Abstract

    Dem Eigenkapital von Unternehmen kommt eine herausragende Bedeutung zu, weil es den Unternehmen Verfügungsmacht über Haftungspotentiale verschafft. Insbesondere gilt dies für Banken, da sie eine zentrale Stellung in den Zahlungs- und Haftungsbeziehungen einer Volkswirtschaft einnehmen und die Eigenkapitalquote von Banken gering ist. Der Einsatz von Eigenkapital bei schlagenden Risiken stellt eine letzte Verteidigungslinie dar, die Fremdkapitalgeber vor Verlusten schützt. Daher ist es notwendig, die rechnerische Erfassung bankbetrieblicher Leistungsprozesse so zu gestalten, daß die Erfolgsbeiträge, die auch durch den Einsatz von Eigenkapital entstehen, vollständig offengelegt werden. Nur so kann sichergestellt werden, daß die dem Eigenkapital immanenten Leistungen korrekt entlohnt werden und nicht vom Markt verschwinden. Der Aufsatz hat den gesonderten Ausweis eines Eigenkapitalbeitrags zum Ziel. Wie dieser Eigenkapitalbeitrag in das System der Erfolgsbeiträge der Marktzinsmethode zu integrieren ist, wird an einem Beispiel gezeigt. -- Equity capital is of substantial importance to firms, because it enables them to exercise control over risk bearing potentials. To an even larger extent, this is true for banks, since they play a key role in the functioning of today's economies. Moreover, the share of banks' equity capital is usually rather small. If risk occurs, banks’ equity capital can be used as one of the last lines of defence, shielding depositors from losses. Therefore, it is necessary to create a cost accounting system that considers equity capital as well as all other factors employed in the production of banks' output. Including an equivalent amount for the contributions of equity capital in the prices of banks' output may help to pay for the input of equity capital as well as preventing it from disappearing. We attempt to separate a special contribution for banks' equity capital from the financial returns. An example illustrates how the separated contribution of banks' equity capital can be incorporated in the market-interest-rate-approach.

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    Bibliographic Info

    Paper provided by TU Bergakademie Freiberg, Faculty of Economics and Business Administration in its series Freiberg Working Papers with number 2004,11.

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    Date of creation: 2004
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    Handle: RePEc:zbw:tufwps:200411

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    Keywords: Bankcontrolling; Marktzinsmethode; Bank controlling; market-interest-rate-approach;

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    References

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    1. Körnert, Jan & Wolf, Cornelia, 2002. "Das Ombudsmannverfahren des Bundesverbandes deutscher Banken im Lichte von Kundenzufriedenheit und Kundenbindung," Freiberg Working Papers 2002,01, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    2. Fritsch, Michael, 2002. "Does R&D-cooperation behavior differ between regions?," Freiberg Working Papers 2002,04, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    3. David Audretsch & Michael Fritsch, 2002. "Growth Regimes over Time and Space," Regional Studies, Taylor & Francis Journals, vol. 36(2), pages 113-124.
    4. Franck, Egon, 2001. "Warum gibt es Stars? Drei Erklärungsansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1998 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 81(1), pages 59-64.
    5. Michael Fritsch, 2002. "Measuring the Quality of Regional Innovation Systems: A Knowledge Production Function Approach," International Regional Science Review, , vol. 25(1), pages 86-101, January.
    6. Michael Fritsch, 2000. "Interregional Differences in R&D Activities—An Empirical Investigation," European Planning Studies, Taylor & Francis Journals, vol. 8(4), pages 409-427, August.
    7. Fritsch, Michael, 2002. "How and why does the efficiency of regional innovation systems differ?," Freiberg Working Papers 2002,05, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    8. Fritsch, Michael, 2003. "Von der innovationsorientierten Regionalförderung zur regionalisierten Innovationspolitik," Freiberg Working Papers 2003,06, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
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