,

Inhaltsverzeichnis

$ENU]XQJVYHU]HLFKQLV,, $EELOGXQJVYHU]HLFKQLV ,,, (LQOHLWXQJ 9RUVWHOOXQJ.08 8QWHUQHKPHQVJUQGXQJ *UQGXQJVIRUPHQ *UQGXQJVPRGHOOH =HLWOLFKHU+RUL]RQW 'LH*UQGHUSHUV|QOLFKNHLW 5HFKWVIRUP *UQGXQJVILQDQ]LHUXQJ )LQDQ]LHUXQJVTXHOOHQ

(LJHQILQDQ]LHUXQJ %XVLQHVV$QJHOV

gIIHQWOLFKH)|UGHUSURJUDPPH )LQDQ]LHUXQJVSUREOHPH $EJUHQ]XQJGHU,QVWLWXWLRQHQ|NRQRPLH 7UDQVDNWLRQVNRVWHQDQVDW] 3URSHUW\5LJKWV$QVDW] $JHQF\$QVDW] )LQDQ]LHUXQJVSUREOHPHLP$JHQF\$QVDW] $JHQF\$QVDW]YRU)LQDQ]LHUXQJ $JHQF\$QVDW]QDFK)LQDQ]LHUXQJ 6FKOXVVEHWUDFKWXQJ $QODJHQ,9 /LWHUDWXUYHU]HLFKQLV9 ,QWHUQHWTXHOOHQ 9,,

,,

Abkürzungsverzeichnis

$EE «««««$EELOGXQJ

%$ «««««%XVLQHVV$QJHO

«««««%H]LHKXQJVZHLVH E]Z

«««««HEHQGD HEG

«««««(XURSHDQ5HFRYHU\3URJUDP (53

«««««XQGDQGHUH HWDO

I «««««IROJHQGH

II «««««IRUWIROJHQGH (9&$ «««««(XURSHDQ3ULYDWH(TXLW\DQG9HQWXUH&DSLWDO$VVRFLDWLRQ KWWS «««««+\SHUWH[W7UDQVIHU3URWRFRO

«««««LQGHU5HJHO LG5

«««««.UHGLWDQVWDOWIU:LHGHUDXIEDX .I:

«««««.OHLQHXQGPLWWHOVWlQGLVFKH8QWHUQHKPHQ .08

«««««0DQDJHPHQW%X\,Q 0%,

«««««0DQDJHPHQW%X\2XW 0%2

«««««0LOOLRQHQ 0LR

«««««0LOOLDUGHQ 0UG

3( «««««3ULYDWH(TXLW\

V «««««VLHKH

6 «««««6HLWH

«««««8QLIRUP5HVVRXUFH/RFDWRU 85/

«««««XQWHUDQGHUHP XD

«««««XQWHU8PVWlQGHQ X8

,,,

Abbildungsverzeichnis

$EE3KDVHQGHV(QWZLFNOXQJVSUR]HVVHVYRQ8QWHUQHKPHQVJUQGXQJHQ6

$EE6\VWHPDWLVLHUXQJYRQ)LQDQ]LHUXQJVIRUPHQ6

1. Einleitung

9RQ GHU *HVFKlIWVLGHH EHU]HXJW GDV 7HDP VWHKW GHU (QWVFKOXVV LVW JHIDVVW (LQ 8QWHUQHKPHQ VROO JHJUQGHW ZHUGHQ 6SlWHVWHQV DE GLHVHP =HLWSXQNW WULWW IU GHQ RGHU GLH *UQGHU HLQH ZHVHQWOLFKH +HUDXVIRUGHUXQJ ]XWDJH :HU ILQDQ]LHUW 8QWHUQHKPHQVJUQGXQJ 2UJDQLVDWLRQVDXIEDX 3URGXNWHQWZLFNOXQJ RGHU

0DUNWHLQIKUXQJ" :HOFKH 0|JOLFKNHLWHQ JLEW HV GLHVH XQWHUQHKPHULVFKH (QWVFKHLGXQJZLUWVFKDIWOLFK]XXQWHUVWW]HQ"

8QWHUQHKPHQVJUQGXQJHQ JHQLH‰HQ GXUFK GLH 6FKDIIXQJ QHXHU $UEHLWVSOlW]H RGHU GLH(UK|KXQJGHU YRONVZLUWVFKDIWOLFKHQ:HWWEHZHUEVIlKLJNHLWHLQHQLPPHUK|KHUHQ 6WHOOHQZHUW ,QVEHVRQGHUH MXQJH XQG LQQRYDWLYH 8QWHUQHKPHQ JHOWHQ DOV 0RWRU XQG .HLP]HOOH HLQHV VLFK LP ZLUWVFKDIWOLFKHQ WHFKQRORJLVFKHQ XQG VR]LDOHQ :DQGHOV EHILQGOLFKHQ6\VWHPV'RFKQW]WGDVYLHOYHUVSUHFKHQGVWH*UQGXQJVNRQ]HSWZHQLJ ZHQQGDVHUIRUGHUOLFKH*HOGIUHLQH5HDOLVLHUXQJIHKOW'HUQRWZHQGLJHILQDQ]LHOOH (LQVDW] HLQHU VROFKHQ *UQGXQJ LVW LG5 VR KRFK GDVV HU EHU GDV YRUKDQGHQH (LJHQNDSLWDOKLQDXVJHKWXQGGHU(LQVDW]ZHLWHUHUILQDQ]LHOOHU0LWWHOYRQ1|WHQLVW

'LH YRUOLHJHQGH 6HPLQDUDUEHLW YHUDQVFKDXOLFKW DXV *UQGHQ HLQHU ZLUNOLFKNHLWVJHWUHXHQZLUWVFKDIWOLFKHQ%HWUDFKWXQJVZHLVHEDVLHUHQGDXIGHP$QVDW] GHU ,QVWLWXWLRQHQ|NRQRPLH GLH )LQDQ]LHUXQJVSUREOHPH PLW GHQHQ VLFK *UQGXQJVXQWHUQHKPHQ IUK]HLWLJ DXVHLQDQGHU]XVHW]HQ KDEHQ %HYRU GLHVHU +DXSWWHLOLQ.DSLWHO YHUDQVFKDXOLFKWZLUGVWHOOWGDV.DSLWHO.08 YRU6RZRKO HLQH 9RUVWHOOXQJ GHU VHKU YLHOIlOWLJHQ XQG XPIDQJUHLFKHQ

)LQDQ]LHUXQJVP|JOLFKNHLWHQ DOV DXFK HLQH $EJUHQ]XQJ GHV %HJULIIV GHU 8QWHUQHKPHQVJUQGXQJIROJHQ .RPSOHWWLHUWZLUGGLHVH$UEHLWLQ.DSLWHODQKDQG HLQHU 6FKOXVVEHWUDFKWXQJ 'LHVH 6HPLQDUDUEHLW HQWVWHKW LP 5DKPHQ GHV 6FKZHUSXQNWIDFKV Ä8QWHUQHKPHQVIKUXQJ LP 0LWWHOVWDQG³ 6RPLW ZLUG LP )ROJHQGHQDXIGHQ%HUHLFKGHU.08HLQJHJDQJHQ

¹ Victor-Marie Hugo (französischer Schriftsteller, 1802 J 1885).

,P)ROJHQGHQZLUGQXUYRQHLQHP*UQGHUJHVFKULHEHQZREHLDXFKGLH0|JOLFKNHLWHLQHV

*UQGHUWHDPVEHVWHKW

.OHLQHXQGPLWWHOVWlQGLVFKH8QWHUQHKPHQ

2.Vorstellung KMU

.OHLQH XQG PLWWHOVWlQGLVFKH 8QWHUQHKPHQ JHOWHQ DOV Ä]HQWUDOH 6lXOH GHU GHXWVFKHQ :LUWVFKDIW³ $NWXHOOH'DWHQXQG)DNWHQLP :LUWVFKDIWVEHUHLFKGHU%XQGHVUHSXEOLN 'HXWVFKODQG XQG ,KUH $EJUHQ]XQJ JHJHQEHU *UR‰XQWHUQHKPHQ DQKDQG HLQHU YRQ YLHOHQP|JOLFKHQDNWXHOOHQ'HILQLWLRQ ZHUGHQLP)ROJHQGHQDXIJH]HLJW

,Q 'HXWVFKODQG H[LVWLHUHQ 0LR PLWWHOVWlQGLVFKH 8QWHUQHKPHQ PLW HLQHP -DKUHVXPVDW]YRQELV]X0LR6LH«

‡ VWHOOHQ3UR]HQWDOOHU8QWHUQHKPHQ

3UR]HQW GHU JHVDPWHQ %UXWWRDQODJHLQYHVWLWLRQHQ XQG 3UR]HQW DQ GHQ JHVDPWHQ8QWHUQHKPHQVLQYHVWLWLRQHQ

‡ EHVFKlIWLJHQ0LRRGHUHWZD]ZHL'ULWWHODOOHU(UZHUEVWlWLJHQ

‡ ELOGHQPLW0LR$XV]XELOGHQGHQUXQGDOOHU$XV]XELOGHQGHQDXV

‡ VWHOOHQ EHL .OHLQVWXQWHUQHKPHQ PLW ZHQLJHU DOV %HVFKlIWLJWHQ HLQ JXWHV 'ULWWHO3UR]HQWGHU$UEHLWVSOlW]HLP0LWWHOVWDQG]XU9HUIJXQJ

,KUH0HUNPDOHVLQGQLFKWHLQGHXWLJGHILQLHUW(LQDNWXHOOHV%HLVSLHOV$QODJH

‡ .OHLQVWXQWHUQHKPHQELV]X0LWDUEHLWHUHLQ-DKUHVXPVDW]YRQK|FKVWHQV 0LR(XURXQGHLQH-DKUHVELODQ]VXPPHYRQELV0LR(XUR

‡ .OHLQXQWHUQHKPHQELV]X0LWDUEHLWHUHLQ-DKUHVXPVDW]YRQK|FKVWHQV 0LR(XURXQGHLQH-DKUHVELODQ]VXPPHYRQELV]X0LR(XUR

‡ 0LWWHOXQWHUQHKPHQ ELV ]X 0LWDUEHLWHU HLQ -DKUHVXPVDW] YRQ K|FKVWHQV 0LR(XURXQGHLQH-DKUHVELODQ]VXPPHYRQELV]X0LR(XUR

*(5.(6

9JO85/KWWSZZZNIZPLWWHOVWDQGVEDQNGH'(B+RPH.I:B0LWWHOVWDQGVEDQN$NWXHOOHV3')

'RNXPHQWH67%B0LWWHOVWDQGBB5=B,QWHUQHWSGI6WDQG

9JO85/KWWSZZZIRHUGHUODQGGH0IEKWPO6WDQG