at Google ScholarTitle data
Loy, Thomas:
Wert- und risikoorientierte Portfoliokonzepte : Modelle zur Ableitung von Restrukturierungsanlässen.
In: Zeitschrift Führung + Organisation.
Vol. 85
(2016)
Issue 5
.
- pp. 348-354.
ISSN 0722-7485
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 > Former Professors > Junior Professor Auditing and Financial Reporting - 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 Professor Auditing and Financial Reporting Profile Fields Profile Fields > Emerging Fields Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Former Professors |
| Result of work at the UBT: | Yes |
| DDC Subjects: | 300 Social sciences > 330 Economics |
| Date Deposited: | 10 Oct 2016 12:32 |
| Last Modified: | 26 Jan 2022 13:05 |
| URI: | https://eref.uni-bayreuth.de/id/eprint/34863 |