Risikomanagement im herstellenden Mittelstand – Verschwendungen durch Über- oder Untersteuerung von Risiken erkennen

Neyer B, Hofeditz M

Abstract

This paper analyses the risk management efforts of mid-sized industrial companies. We in-vestigate the phenomenon of risk over- and understeering, i.e. the divergence of risk man-agement efforts and its actual relevance. Understeered areas are often beyond the company’s control or caused by a lack of appropriate instruments. Oversteered areas on the other hand are often characterized by a high impact of a potential loss. Further research is needed to broaden the focus to other economic sectors.