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Kreditrating durch Bilanzanalyse - Möglichkeiten und Grenzen

Kreditrating durch Bilanzanalyse - Möglichkeiten und Grenzen


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About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,3, Technische Universität Chemnitz, Sprache: Deutsch, Abstract: Bei einer immer größer werdenden Transaktionsdichte im Kreditbereich nimmt der Prüfungs- und Verwaltungsaufwand für Banken ständig zu. Verstärkt wird die Zunahme dieses Arbeitsaufwandes durch Änderung der gesetzlichen Rahmenbedingungen. An dieser Stelle kann z. B. auf das Konsultationspapier "A New Capital Adequacy Framework" 1 des Baseler Ausschlusses verwiesen werden. Allgemeinere Bekanntheit erlangte dieses Konsultationspapier unter der Bezeichnung "Basel II". Zusätzlich zu den Vorgaben von Basel I, die u.a. besagen, dass Kreditinstitute maximal das 12,5 fache des Ihnen zur Verfügung stehenden Eigenkapitals ausleihen dürfen, spielt nun mit Inkrafttreten von Basel II das individuelle Ausfallrisiko des Kunden ebenfalls eine wichtige Ro lle. Dies bedeutet zum Beispiel, dass zukünftig die Bonität eines einzelnen Kunden die Eigenkapitalbelastung eines Kreditinstitutes beeinflussen wird. Die individuelle Kundenbonität wird durch Ratings beurteilt. Auf Grund des großen Umfanges bei den Prüfungshandlungen durch die Mitarbeiter eines Kreditinstitutes und den immer weiter ansteigenden Personalkosten ist es erforderlich, Systeme einzuführen, welche die Bonität der Kunden überprüfen, um auf diesem Wege Kosten einzusparen. Außerdem muss sichergestellt sein, dass objektive Ergebnisse bei der Bewertung der Unternehmen erzielt werden. Im Folgenden geht diese Arbeit auf die Möglichkeiten und Grenzen des Kreditratings durch Bilanzanalyse ein. Dabei soll gezeigt werden, wie ein verlässliches Urteil über die Kundenbonität mit Hilfe verschiedener zum Teil in der Praxis bewährter Verfahren erzielt werden kann. Es werden die Funktionsweisen der Modelle aufgezeigt und anschließend die Kritikpunkte zu dem entsprechenden Verfahren diskutiert. 1 Vgl. Baseler Ausschuss für Bankenaufsicht (Capital Adequacy Framework 1999).


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Product Details
  • ISBN-13: 9783638707091
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3638707091
  • Publisher Date: 20 Feb 2008
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Weight: 132 gr


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