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Die Entwicklung der wert-orientierten Unternehmenssteuerung im DAX

Utz Schäffer/Ulrich Lewerenz

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Notes

  1. Zu diesen Konzepten zählen z. B. EBIT after Cost of Capital, Cash Value Added, Return on Net Assets, Economic Profit, ROCE im Vergleich mit einem Value Added.

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Authors and Affiliations

  1. Institut an der WHU – Otto Beisheim School of Management, Burgplatz 2, 56179, Vallendar, Deutschland

    Utz Schäffer & Ulrich Lewerenz

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  1. Utz Schäffer
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  2. Ulrich Lewerenz
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Schäffer, U., Lewerenz, U. Die Entwicklung der wert-orientierten Unternehmenssteuerung im DAX. Z Control Manag 55, 295–298 (2011). https://doi.org/10.1007/s12176-011-0088-5

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  • DOI: https://doi.org/10.1007/s12176-011-0088-5

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