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dynamische Investitionsrechnung. Grundlagen und Methoden

dynamische Investitionsrechnung. Grundlagen und Methoden

          
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About the Book

Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Investition und Finanzierung, Note: 1,3, Sprache: Deutsch, Abstract: Inhaltsverzeichnis I 1 Einleitung 1 1.1 Problemstellung 1 1.2 Begriffsabgrenzung 1 2 Grundlagen der Investitionsrechnung 2 2.1 Investitionsarten 2 2.2 Entscheidungsprozess 3 2.3 Bewertungsverfahren 4 3 Dynamische Investitionsrechnungsverfahren 5 3.1 Kapitalwertmethode 5 3.2 Interne Zinsfußmethode 8 3.3 Annuitätenmethode 9 3.4 Dynamische Amortisationszeit 10 3.5 Vor- und Nachteile der Investitionsrechnungsverfahren 12 4 Zusammenfassung 13 Literaturverzeichnis II Anhang III Die Arbeit setzt sich mit den Methoden für eine dynamische Investitionsrechnung auseinander. Neben der Entscheidung, ob ein Investitionsprojekt überhaupt realisiert werden soll, stellt sich bei mehreren Alternativen häufig auch die Frage, welche davon durchgeführt werden sollte. Um diese Entscheidung fundierter zu gestalten, haben sich in der Praxis entsprechende Verfahren durchgesetzt. Dynamische Investitionsrechnungsverfahren weisen, aufgrund ihrer höheren Aussagekraft, in der Praxis eine große Popularität auf. Dies hängt insbesondere damit zusammen, dass dynamische Verfahren mehrere Perioden berücksichtigen, wohingegen statische Verfahren jeweils nur eine Periode betrachten. Somit werden im Rahmen dieser Seminararbeit ausschließlich die dynamischen Verfahren behandelt und anhand von Beispielen verdeutlicht. Mit der Kapitalwertmethode wird geprüft, ob eine geplante Investition vorteilhaft ist. Eine zentrale Rolle nimmt hierbei das Barwertprinzip ein. Beim Barwertprinzip wird die Summe aus künftigen Ein- und Auszahlungen mit einem Abzinsungsfaktor (auch Diskontfaktor genannt) auf den heutigen Zeitpunkt abgezinst, um die möglicherweise in unterschiedlicher Höhe und zu unterschiedlichen Zeitpunkten anfallenden Zahlungen vergleichbar zu machen. Einleitung: Unternehmen sehen sich regelmäßig Investitionsentscheidungen gegenüber. Diese gehen mit erheblichem Kapitaleinsatz un


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Product Details
  • ISBN-13: 9783346210623
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346210626
  • Publisher Date: 08 Sep 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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