Phantom Stock

Phantom Stock

Bei einer Phantomaktie (engl. Phantom Stock) handelt es sich um eine moderne variable Vergütungsmethode, in der die Arbeitnehmer je nach Leistung mit imaginären Wertpapieren bezahlt werden[1].

Ausgangspunkt sämtlicher Phantomaktien ist, dass die Begünstigten hierbei keine echten, sondern nur fiktive Aktien erhalten. Diese Aktien stellen also imaginäre Anteile am Wert eines Unternehmens dar. Der Wert des Unternehmens wird auf verschiedene Weisen (etwa nach dem Wert am Kapitalmarkt oder nach der Discounted Cash flow-Methode) berechnet. Durch diese Methode können somit auch nicht börsennotierte Unternehmen diese Form der Vergütung nutzen. Die Anteilseigner der Phantomaktien können somit ihr Gehalt durch gute Arbeit selber steigern, was einen enormen Motivationsfaktor darstellt.

Teilweise werden auch Dividenden auf die Phantomaktien ausbezahlt, um die Angestellten unmittelbar am Unternehmensgewinn teilhaben zu lassen.

Siehe auch

Einzelnachweise

  1. Phantom Stock, Golden Handcuffs und Dilution

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