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Analyse der Ursache ausgewählter Bilanzdelikte

Analyse der Ursache ausgewählter Bilanzdelikte


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About the Book

Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Fachhochschule Bonn-Rhein-Sieg, Sprache: Deutsch, Abstract: Die von Manfred Schmider und Klaus Kleiser 1983 gegründete Tiefbaufirma "Flowtex", mit Sitz in Ettlingen, konzentrierte sich mit dem Vertrieb von sogenannten "Horizontal-Bohrgeräten", für das sie 1986 ein Patent erhielt. Mit diesen Bohrgeräten können unterirdische Bohrungen vorgenommen werden, um z.B. Kabel zu verlegen, ohne dabei die Oberfläche oder Straßen aufreißen zu müssen. Schmider gelang es, innerhalb weniger Jahre ein Imperium aufzubauen, zu dem neben einer Beteiligungsgesellschaft mit mehreren Tochterfirmen auch unabhängige Strohfirmen gehörten. Das Unternehmensgeflecht von Flowtex bestand aus 90 Unternehmen, die durch die Unterstützung von Banken und Leasingunternehmen finanziert wurden. Schmider und Kleiser kamen dann 1990 auf die Idee, den Unternehmenserfolg mit kriminellen Mitteln nachzubessern. Schmider kaufte nicht existierende Bohrgeräte, bei dem sich der Stückpreis zwischen 0,5 und 1 Millionen belief, von Strohfirmen und gleichzeitig auch Tochterunternehmen KSK, um diese wiederum an Endkunden zu vermieten. Um diese Bohrgeräte finanzieren zu können, schloss Schmider Leasingverträge mit Banken und Leasingunternehmen ab. Die Einnahmen der Strohfirma KSK gingen als zusätzliche liquide Mittel bei der Firma Flowtex ein. Die Leasingraten wurden dadurch finanziert, dass immer wieder neue Verträge abgeschlossen wurden (siehe Abbildung 6). Schmider und Kleiser entwickelten ein klassisches Schneeballsystem: Flowtex kaufte Bohrgeräte von der KSK, die in Wirklichkeit nie existierten. Diese Geräte wurden von Banken und Leasingverträgen finanziert, um sie weitervermieten zu können. Dabei hat Schmider bei der Besichtigung der Bohrgeräte die Vertreter von Banken und Leasingunternehmen ausgetrickst. Schmider führte den Vertretern immer wieder dieselben Bohrgeräte vor, indem er diese von der einen zur näc


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Product Details
  • ISBN-13: 9783640737765
  • Publisher: Grin Publishing
  • Sub Title: Versuch einer Kategorisierung
  • ISBN-10: 3640737768
  • Publisher Date: 31 Oct 2010


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