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Wert- und risikoorientierte Portfoliokonzepte : Modelle zur Ableitung von Restrukturierungsanlässen

Title data

Loy, Thomas:
Wert- und risikoorientierte Portfoliokonzepte : Modelle zur Ableitung von Restrukturierungsanlässen.
In: Zeitschrift Führung + Organisation. Vol. 85 (October 2016) Issue 5 . - pp. 348-354.
ISSN 0722-7485

Official URL: Volltext

Abstract in another language

Unternehmen krisenfest zu machen, bevor sich offensichtliche Krisenanzeichen andeuten, ist eine der entscheidenden Managementaufgaben. Kombinierte wert- und risikoorientierte Portfoliokonzepte können eingesetzt werden, um sowohl dem Shareholder-Value-Gedanken als auch dem Krisenpräventionsgedanken gerecht zu werden. Diese lassen sich in bestehende Controllingsysteme implementieren und sind daher in höchstem Maße praxisrelevant.

Abstract in another language

Restructuring is an essential element of organizational
development. It should be applied preemptively before
profitability or even liquidity are severely impaired. Common value-based portfolio matrixes disregard the risk
perspective. This paper discusses two combined value and
risk-based portfolio approaches. Especially the
Risk-Return Matrix provides valuable insights into potential
opportunities to restructure the corporate portfolio. It
combines stand-alone chances and risks of each separate
business segment with their influence on the corporations
combined earning power and risk structure. It can
be shown that similar business segments might improve
earnings power through synergies and cluster effects but
might exhibit similar, correlated business patterns increasing the corporation’s combined risk profile. As a result, management benefits from differentiated analyses
that are easily implemented into existing accounting information systems.

Further data

Item Type: Article in a journal
Refereed: Yes
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing > Junior Professorship Auditing - Juniorprof. Dr. Thomas Loy
Profile Fields > Emerging Fields > Governance and Responsibility
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Junior Professorship Auditing
Profile Fields
Profile Fields > Emerging Fields
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 10 Oct 2016 12:32
Last Modified: 10 Oct 2016 12:32
URI: https://eref.uni-bayreuth.de/id/eprint/34863