Wertbezogene

Wertbezogene is a German adjective meaning value-related or value-based. It is used to describe approaches, criteria, or analyses that focus on the value or worth of something, rather than on costs, processes, or purely technical aspects. The term is common in business, economics, marketing, accounting, and ethical discourse, often in contrast to more cost- or risk-oriented framings.

In economic and business contexts, wertbezogene considerations emphasize the value generated for stakeholders. Phrases such as wertbezogene Kennzahlen (value-based metrics), value-based management, or wertschöpfung (value creation) appear in discussions about strategic decisions, investment appraisal, and performance measurement. The idea is to align decisions with the objective of increasing or preserving value over time, rather than merely reducing expenses.

In marketing and pricing, wertbezogene Ansätze are associated with value-based pricing, where prices reflect the perceived value to customers rather than historical costs. Wertbezogene Marktanalysen assess how customers value different features or benefits, guiding product development and positioning.

In accounting and valuation, der Wert is central to concepts like wertbezogene Bewertung, fair value, or value in use. Here, assets are assessed according to the value they provide, not solely by their cost or book value, influencing financial reporting and impairment testing.

In ethics and decision theory, wertbezogene Kriterien consider intrinsic or instrumental value when choosing between alternatives, prioritizing options with higher overall value to stakeholders or societal welfare.

See also: value-based management, value-based pricing, value concept, intrinsic value.