IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

Anreizkompatible Entlohnung mithilfe von Bonusbanken auf Basis des Residualen Ökonomischen Gewinns

Listed author(s):
  • Schultze, Wolfgang


    (University of Jena, Faculty of Economics)

Registered author(s):

    Wertorientierte Steuerungskennzahlen sollen den Zielerreichungsgrad bezüglich der Zielsetzung der Steigerung des Vermögens der Eigentümer wiedergeben. Sie müssen aber auch die spätere Erwirtschaftung der geplanten Überschüsse sicherstellen. Um dezentrale Manager zu zielkonformem Verhalten anzureizen, basiert deren variable Vergütung häufig auf diesen Steuerungsgrößen. Zielkongruente Steuerungssysteme werden bislang in der Literatur im Wesentlichen auf Basis von Residualgewinnen kombiniert mit speziellen Gewinnermittlungsregeln gesucht. Hier wird ein Vorschlag unterbreitet, wie dies mit einer speziellen Kennzahl Residualer Ökonomischer Gewinn und einem speziellen Auszahlungsplan für die darauf basierenden Boni, einer sog. Bonusbank, gelingen kann. Summary: Value based performance measures are intended to capture increases in shareholder wealth. At the same time they have to measure the realization of the returns initially planned for. To provide incentives for management to act in the interest of owners, bonus payments are of-ten based on these performance measures. Goal congruent performance measurement sys-tems are mostly sought for in the literature using residual income and specific rules for the determination of profit. In this paper we argue that this can be achieved by a specific per-formance measure and its combinations with the concept of a bonus bank.

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below under "Related research" whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Paper provided by Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultät in its series Jenaer Schriften zur Wirtschaftswissenschaft with number 05/2006.

    in new window

    Date of creation: 12 Jan 2006
    Handle: RePEc:jen:jenasw:2006-05
    Contact details of provider: Postal:
    Carl-Zeiss-Strasse 3, 07743 JENA

    Phone: +049 3641/ 9 43000
    Fax: +049 3641/ 9 43000
    Web page:

    More information through EDIRC

    Order Information: Postal: If a paper is not downloadable, please contact the author(s) or the library of University of Jena, not the archive maintainer.

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:jen:jenasw:2006-05. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.