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Unternehmens-Insolvenz

Unternehmens-Insolvenz


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About the Book

Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,0, Hochschule Deggendorf, Sprache: Deutsch, Abstract: Meldungen über neue Höchststände von eröffneten Insolvenzverfahren erreichen uns beinahe täglich. Ein großes Problem stellt dabei die schwache Wirtschaftsentwicklung und die erfahrungsgemäß steigende Zahl der Insolvenzen zum Ende einer Rezessionsphase dar, weil viele Firmen dann die liquiden Mittel für die Entwicklung neuer Produkte oder für die Werbung nicht mehr besitzen. Der Verlauf einer Unternehmenskrise ist in der Regel idealtypisch, dennoch werden den Anzeichen einer Krise nur wenig oder keine Beachtung geschenkt. Sollte nun die Krise trotz aller Interventionsmaßnahmen zur Insolvenz führen, ist dies in der Regel mit weitreichenden Pflichten und Konsequenzen verbunden. In dieser Arbeit wird versucht, den Ablauf für die Erstellung einer Fortführungsprognose darzustellen. Dabei wird auf einzelne Punkte, die in der Literatur wenig diskutiert werden, wie Ansatz und Bewertung, ein besonderes Augenmerk gelegt. Ist die Insolvenz des Unternehmens nun nicht mehr abwendbar, sind kompetente Partner, wie Verwertungsgesellschaften, unerlässlich. Sie führen wichtige Vorarbeiten, wie Inaugenscheinnahme, Sicherungsmaßnahmen und Bewertung, durch. Ziel ist die objektive Bewertung aller Sachverhalte und Gegenstände. Das rasante Wachstum des weltumspannenden Internets ermöglicht auch neue Handlungsmöglichkeiten bei der Verwertung von Insolvenzwaren, was nicht nur einen finanziellen Aspekt hat, sondern sich auch in effizienter Zusammenarbeit zwischen den Beteiligten zeigt. Nicht zu vergessen sind jedoch die Gefahren, die durch den Verkauf von Gütern aus insolventen Unternehmen entstehen. Diese haben durch die Schuldrechtsmodernisierung, die zum 01.01.2002 in Kraft getreten ist, zusätzliche Schärfe erhalten, wobei besonders der Bereich der Sachmängelhaftung zu nennen ist. Im ersten Abschnitt wird die Fortbestehensprognose nach dem Institut de


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Product Details
  • ISBN-13: 9783638704113
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 204
  • Series Title: German
  • Sub Title: Fortbestehensprognose und Insolvenzverwertung. Chancen und rechtliche Probleme bei der Verwertung durch E-Marketplaces
  • Width: 148 mm
  • ISBN-10: 3638704114
  • Publisher Date: 10 Aug 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Weight: 326 gr


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