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New Publication: "Covid-19 – Impacts on Society and Economy"

Since the turn of the year 2019/2020, Covid-19 has determined large parts of public and private life worldwide. The restrictions are causing social and economic issues in all areas of life. This working paper attempts to quantify and qualify some impacts on our society and our economy and to analyse in more detail some of the effects.

Neue Publikation: "Wertorientierte Steuerung – Teil 1 – Eine schematische Analyse der Kennzahl Return on Capitel Employed (ROCE)"

Auch wenn die Orientierung am Shareholder-Value-Ansatz in den letzten Jahren immer weiter aus der Mode gekommen ist, erfreut sich die wertorientierte Steuerung von Unternehmen – insbesondere in ihrer nachhaltigen Variante mit dem Fokus auf alle Stakeholder – einer zunehmenden Beliebtheit. Mit diesem Artikel wird der Return on Capital Employed (ROCE) als eine zentrale Kennzahl der nachhaltig wertorientierten Steuerung einer schematischen Untersuchung unterzogen.

New Publication: "Wertorientierte Steuerung – Teil 1 – Eine schematische Analyse der Kennzahl Return on Capitel Employed (ROCE)"

Even though the orientation towards the shareholder value approach has increasingly gone out of fashion in recent years, value-based management of companies - especially in its sustainable variant with a focus on all stakeholders - is enjoying increasing popularity. This article provides a schematic analysis of return on capital employed (ROCE) as a key indicator of sustainable value-based management.

New Publication: "Strategische Instrumente wertorientierter Unternehmenssteuerung für KMU in der Zukunft – Implikationen der Covid-19-Pandemie"

The worldwide Corona pandemic has had a strong impact on the global economy and continues to have a firm grip; almost all sectors are affected. Small and medium-sized enterprises (SMEs), which form the heart of the German economy with a share of over 99% of all companies, are also affected by the consequences. They are struggling with falling demand and supply bottlenecks, and in some cases even entire supply chains have collapsed in the meantime. Small and medium-sized enterprises are particularly struggling with the consequences of the pandemic because, in contrast to large corporations such as Lufthansa AG, SMEs have not received billions in state aid or been rescued. Also, the state's aid often arrived and still arrives at SMEs with a considerable delay. The financial strength of SMEs is mainly fed by the owners' equity. For them, the long-term and sustainable increase in company value therefore plays a particularly important role as an important strategic goal. But how widespread is value-based corporate management as a strategic instrument in German SMEs, and how will its use develop in the future, also against the background of the current pandemic?

News

New Publication: "Covid-19 – Impacts on Society and Economy"

Since the turn of the year 2019/2020, Covid-19 has determined large parts of public and private life worldwide. The restrictions are causing social and economic issues in all areas of life. This working paper attempts to quantify and qualify some impacts on our society and our economy and to analyse in more detail some of the effects.

Neue Publikation: "Wertorientierte Steuerung – Teil 1 – Eine schematische Analyse der Kennzahl Return on Capitel Employed (ROCE)"

Auch wenn die Orientierung am Shareholder-Value-Ansatz in den letzten Jahren immer weiter aus der Mode gekommen ist, erfreut sich die wertorientierte Steuerung von Unternehmen – insbesondere in ihrer nachhaltigen Variante mit dem Fokus auf alle Stakeholder – einer zunehmenden Beliebtheit. Mit diesem Artikel wird der Return on Capital Employed (ROCE) als eine zentrale Kennzahl der nachhaltig wertorientierten Steuerung einer schematischen Untersuchung unterzogen.

New Publication: "Wertorientierte Steuerung – Teil 1 – Eine schematische Analyse der Kennzahl Return on Capitel Employed (ROCE)"

Even though the orientation towards the shareholder value approach has increasingly gone out of fashion in recent years, value-based management of companies - especially in its sustainable variant with a focus on all stakeholders - is enjoying increasing popularity. This article provides a schematic analysis of return on capital employed (ROCE) as a key indicator of sustainable value-based management.

New Publication: "Strategische Instrumente wertorientierter Unternehmenssteuerung für KMU in der Zukunft – Implikationen der Covid-19-Pandemie"

The worldwide Corona pandemic has had a strong impact on the global economy and continues to have a firm grip; almost all sectors are affected. Small and medium-sized enterprises (SMEs), which form the heart of the German economy with a share of over 99% of all companies, are also affected by the consequences. They are struggling with falling demand and supply bottlenecks, and in some cases even entire supply chains have collapsed in the meantime. Small and medium-sized enterprises are particularly struggling with the consequences of the pandemic because, in contrast to large corporations such as Lufthansa AG, SMEs have not received billions in state aid or been rescued. Also, the state's aid often arrived and still arrives at SMEs with a considerable delay. The financial strength of SMEs is mainly fed by the owners' equity. For them, the long-term and sustainable increase in company value therefore plays a particularly important role as an important strategic goal. But how widespread is value-based corporate management as a strategic instrument in German SMEs, and how will its use develop in the future, also against the background of the current pandemic?

Publications

Here you will find the publications of the Institute of Management Accounting, Control & Financial Management sorted by the current year of publication.

Start-up consultation

The start-up consultation takes place every third Wednesday of the month, at 4:00 p.m. in the Quarree Study Center - currently via MS teams.


Interested students please register at the following e-mail address: becker[at]nbs.de

Publikationen

Hier finden Sie die Veröffentlichungen des Instituts für Unternehmensrechnung, Controlling & Finanzmanagement sortiert nach dem aktuellen Erscheinungsjahr. 

IUCF WISSEN vor ACHT

Die Veranstaltungsreihe "IUCF WISSEN vor ACHT" wurde ins Leben gerufen, um sich mit den Auswirkungen der vergangenen zwei (Pandemie-)Jahre auf unser tägliches Leben auseinanderzusetzen.

Die Veranstaltung richtet sich sowohl studierengangsuebergreifend als auch semesteruebergreifend an alle Studierenden der NBS und findet ausschliesslich in Praesenz statt.

Eine Anmeldung ist nicht erforderlich - kommen Sie einfach vor bei (Kaffee und Franzbroetchen werden Sie vorfinden) - wir freuen uns auf Sie. 

Mehr zur Veranstaltungsreihe "IUCF WISSEN vor ACHT"

Existenzgründersprechstunde

Die Existenzgründersprechstunde findet jeden dritten Mittwoch im Monat, jeweils um 16:00 Uhr im Studienzentrum Quarree - zurzeit via MS-Teams - statt.

Interessierte Studierende melden sich bitte unter folgender E-Mail Adresse an: becker[at]nbs.de

Die erste Veranstaltung "IUCF WISSEN vor ACHT" hat am Mittwoch, den 15. Juni 2022, um 07:40 Uhr, im Studienzentrum Wandsbek Quarree stattgefunden.

Das Thema lautete "Inflation  Deflation  Stagflation/Quo Vadis Europa?". Dort gab Prof. Dr. Carl Heinz Daube einen Einblick in die Thematik inklusive historischer Herleitung der aktuellen Situation. 

Die nächste Veranstaltung "IUCF WISSEN vor ACHT" findet am Mittwoch, den 06. Juli 2022, um 07:40 Uhr, erneut im Studienzentrum Wandsbek Quarree statt.

Dann spricht Prof. Dr. Marco Becker zu dem Thema "Spritpreisbremse - wirksame Entlastung oder Subvention für die Mineralölindustrie?"