Das Residualgewinnverfahren aus Sicht der funktionalen Unternehmensbewertung

Although the residual income approach has a long history, its classification within the canon of available business valuation methods remains contentious to this day. Its clear classification as a combination or overall valuation method is crucial for answering the question of what valuation purposes it can be used for: decision-making, mediation, or argumentation. In this context, Carolin Lohse not only classifies the residual income approach but also analyzes it from the perspective of functional business valuation. The author demonstrates that the application areas of the residual income approach are particularly seen in its argumentative function and explains how residual income-based valuation concepts can be utilized for negotiation purposes.