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Statische vs. dynamische Verfahren der Investitionsrechnung: Gewinn-, Kosten- und Renditevergleichsrechnung, Amortisationsrechnung, Kapitalwertmethode

Statische vs. dynamische Verfahren der Investitionsrechnung: Gewinn-, Kosten- und Renditevergleichsrechnung, Amortisationsrechnung, Kapitalwertmethode

          
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About the Book

Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Investition und Finanzierung, Note: 2,3, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: In der Betriebswirtschaftstheorie, genauer in der Investitionstheorie, gibt es verschiedene Verfahren der Investitionsrechnung. Man spricht von statischen und dynamischen Verfahren. Beiden Verfahren gemein ist, dass sie das Ziel haben auf Grundlage verschiedener Berechnungen Investitionsentscheidungen zu fundieren. Die statischen und dynamischen Verfahren der Investitionsrechnung unterscheiden sich jedoch in den Berechnungen selbst und in den Daten auf Grundlage derer sie durchgeführt werden. Dies bedeutet, dass beide Verfahren für eine Investitionsentscheidung durchaus unterschiedliche Ergebnisse liefern können und die Investitionsentscheidung somit auch positiv oder negativ beeinflussen können. Die unterschiedlichen Ergebnisse der Verfahren werfen also die Frage auf, wann welches Verfahren anzuwenden ist, wie die Wahl des Verfahrens die Investitionsentscheidung beeinflusst und bis zu welchen kritischen Größen beide Verfahren identische Ergebnisse liefern. Im ersten Teil der Arbeit werden die statischen und dynamischen Verfahren der Investitionsrechnung zunächst vorgestellt. Dabei werden bei den statischen Verfahren die Gewinnvergleichsrechnung, die Kostenvergleichsrechnung, die Renditerechnung und die Amortisationsrechnung vorgestellt. Die einzelnen Methoden der statischen Verfahren der Investitionsrechnung werden dann anhand eines beispielhaften Szenarios charakterisiert. Es werden anhand dieses Szenarios die Vor- und Nachteile sowie die Grenzen dieser Methoden dargestellt. Für die Kapitalwertmethode, als Methode der dynamischen Verfahren der Investitionsrechnung wird die oben genannte Vorgehensweise entsprechend angewandt. Im Hauptteil der Arbeit werden die beiden Verfahren mit Hilfe einer Grenzwertanalyse verglichen. Auf Grundlage dieser Analyse soll ermittelt werden, bis zu welchen kritischen G


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Product Details
  • ISBN-13: 9783668546233
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 58
  • Spine Width: 4 mm
  • Weight: 86 gr
  • ISBN-10: 3668546231
  • Publisher Date: 16 Oct 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Gewinn-, Kosten- und Renditevergleichsrechnung, Amortisationsrechnung, Kapitalwertmethode
  • Width: 148 mm


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Statische vs. dynamische Verfahren der Investitionsrechnung: Gewinn-, Kosten- und Renditevergleichsrechnung, Amortisationsrechnung, Kapitalwertmethode
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