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Anreizkompatible Entlohnung mithilfe von Bonusbanken auf Basis des Residualen Ökonomischen Gewinns


  • Schultze, Wolfgang

    () (University of Jena, Faculty of Economics)


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.

Suggested Citation

  • Schultze, Wolfgang, 2006. "Anreizkompatible Entlohnung mithilfe von Bonusbanken auf Basis des Residualen Ökonomischen Gewinns," Jenaer Schriften zur Wirtschaftswissenschaft (Expired!) 05/2006, Friedrich-Schiller-Universität Jena, Wirtschaftswissenschaftliche Fakultät.
  • Handle: RePEc:jen:jenasw:2006-05

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    Cited by:

    1. Andreas Haaker, 2007. "Wertorientierte Kontrolle und Abweichungsanalyse auf Basis des Goodwill-Impairment-Tests nach IFRS," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 18(1), pages 83-108, April.


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