Home > Business & Economics > Economics > Die Industrielle Investitionsentscheidung: Eine Theoretische Und Empirische Untersuchung Zum Investitionsverhalten in Industrieunternehmungen
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Die Industrielle Investitionsentscheidung: Eine Theoretische Und Empirische Untersuchung Zum Investitionsverhalten in Industrieunternehmungen

Die Industrielle Investitionsentscheidung: Eine Theoretische Und Empirische Untersuchung Zum Investitionsverhalten in Industrieunternehmungen

          
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18 Bedeutung. Der Einfluß dieser Faktoren soll daher nach Ansicht der mei- sten Autoren bei der Investitionsentscheidung in einer der Investitionsrech- nung folgenden Überlegung berücksichtigt werden. 14 Die Entscheidungspha- se wird somit in eine rechnerische, sich ausschließlich mit quantitativen Größen beschäftigende und eine sich mit qualitativen Faktoren beschäftigen- de Stufe aufgespalten. Die sogenannten imponderablen Faktoren, die nicht in die Modelle der Inve- stitionsrechnung eingehen, können ausschlaggebend für die Investitionsent- scheidung sein. "Ebenso wichtig für die Beurteilung des Unterschiedes zwi- sehen zwei oder mehreren Investitionen sind die für die Investitionen cha- rakteristischen Faktoren, die keinen quantitativen Charakter besitzen und deshalb nicht monetär ausgedrückt werden können., 15 Damit sind der Investitionsrechnung bezüglich des Erklärungswertes und des Einflusses auf die Investitionsentscheidung Grenzen gesetzt. 16 Dieser Nachteil verstärkt sich noch, wenn die Methoden der Investitionsrechnung auf wirklichkeitsfremden Grundlagen beruhen. Um diesen Mängeln zu begegnen, sind in der neueren Literatur zwei Bestre- bungen zu erkennen. Einmal wird versucht, die Methoden der Investitions- rechnung so zu vervollkommnen, daß sie für die Praxis anwendbar sind. 17 Diese neuen Methoden beruhen vor allem auf der Grundlage der mathemati- schen Programmierung und bedienen sich simultaner Lösungsansätze. Die nicht wägbaren Faktoren bleiben in diesen Modellen aber weiterhin weitge- hend ausgeschaltet, so daß diese Methoden nur den rechenbaren Teil der Entscheidungsphase lösen können. Andere Autoren versuchen, auch impon- derable Faktoren in die Modelle einzubeziehen, lB d. h. sie richten ihr Augen- 14 Vgl. dazu z. B.: E. SCHNEIDER, Wlrtschaftlichkeitsrechnung, 4.


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Product Details
  • ISBN-13: 9783322983817
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Weight: 285 gr
  • ISBN-10: 3322983811
  • Publisher Date: 01 Jan 1969
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 166
  • Series Title: Betriebswirtschaftliche Forschung Zur Unternehmensführung
  • Sub Title: Eine Theoretische Und Empirische Untersuchung Zum Investitionsverhalten in Industrieunternehmungen
  • Width: 170 mm


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