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Der Eigenkapitalbeitrag in der Marktzinsmethode

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  • Körnert, Jan
  • Rossaro, Fabiana

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.

Suggested Citation

  • Körnert, Jan & Rossaro, Fabiana, 2004. "Der Eigenkapitalbeitrag in der Marktzinsmethode," Freiberg Working Papers 2004,11, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
  • Handle: RePEc:zbw:tufwps:200411
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    References listed on IDEAS

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    1. Fritsch, Michael, 2003. "Von der innovationsorientierten Regionalförderung zur regionalisierten Innovationspolitik," Freiberg Working Papers 2003,06, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    2. Michael Fritsch, 2003. "Does R&D-Cooperation Behavior Differ between Regions?," Industry and Innovation, Taylor & Francis Journals, vol. 10(1), pages 25-39.
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    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. 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.
    8. Franck, Egon, 2001. "Warum gibt es Stars? Drei Erklärungsansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 81(1), pages 59-64.
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    More about this item

    Keywords

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

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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