haku: @author Albach, H. / yhteensä: 43
viite: 17 / 43
| Tekijä: | Albach, H. Schmidt, A. |
| Otsikko: | Belegschaftskapital statt Investitionsrücklage. |
| Lehti: | Zeitschrift für Betriebswirtschaft
1990 : MAR, VOL. 60:3, p. 247-259 |
| Asiasana: | SMALL BUSINESS MEDIUM-SIZED BUSINESSES FINANCIAL PLANNING PENSION SCHEMES |
| Kieli: | ger |
| Tiivistelmä: | Due to their low number of employees, small and medium-sized enterprises are under financial handicap with regard to the capital that is tied within company pension schemes. There is a strong impact on the liquidity and the profitability of the small firm. Economic policy measures with the intention to restore competition balance are suggested and discussed. On the basis of data of the Industriebank the disadvantage of small and medium sized enterprises is qualified regarding their profitability and liquidity. Some measures are suggested and discussed that provide an equality of chances in the competition between small and large enterprises in the field of financing by company pension capital. |
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