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Die Gewinnausschüttung als Schlüsselstelle zwischen Unternehmen und Unternehmerfamilie

In: Gewinnverwendung und Vermögen

Author

Listed:
  • Hermut Kormann

Abstract

Zusammenfassung Die Ausschüttungspolitik ist in fast jedem Familienunternehmen der zweiten oder folgenden Generationen ein „Thema“. Es gilt, das rechte Maß der Ausschüttung zu bestimmen. Diese Abwägung sollte alle Interessen erfassen, die auf das Unternehmen gerichtet sind. Der Ausgangspunkt der Interessenabwägung ist die Höhe des Gewinns. Alle Funktionen des Gewinns – die der Wertfindung, der Finanzierung, der Kommunikation und der Orientierung – sind auch für die Bestimmung der Ausschüttung relevant.

Suggested Citation

  • Hermut Kormann, 2026. "Die Gewinnausschüttung als Schlüsselstelle zwischen Unternehmen und Unternehmerfamilie," Springer Books, in: Gewinnverwendung und Vermögen, edition 2, chapter 1, pages 3-39, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-49386-8_1
    DOI: 10.1007/978-3-658-49386-8_1
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