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Marktzinsmethode zur Beurteilung von Investitionen: Ihre Komplexität einfach und kompakt dargestellt(German)

Marktzinsmethode zur Beurteilung von Investitionen: Ihre Komplexität einfach und kompakt dargestellt(German)

          
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About the Book

Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Controlling, Note: 1,0, Universität Hohenheim (Financial Management), Veranstaltung: Seminar zum Investitionscontrolling, Sprache: Deutsch, Abstract: Nicht jeder weiß mit dem Begriff "Controlling" etwas anzufangen, geschweige denn, ihn richtig zu verstehen. Der herrschenden Lehre folgend, ist Controlling eine Führungsfunktion, die für die Koordination innerhalb und zwischen den anderen betrieblichen Führungsteilfunktionen zuständig ist. Dies umfasst insbesondere die Abstimmung zwischen dem betrieblichen Zielbildungsprozess, der Planung und Entscheidungsfindung, sowie der damit verbundenen rechentechnischen Vorbereitung. Investitionsentscheidungen sind hierfür ein bedeutsames Praxisbeispiel, die aus der professionellen Controlling-Tätigkeit nicht mehr wegzudenken sind. Im Sinne der entscheidungsorientierten Informationsbereitstellungsfunktion des Controlling gilt es den Manager bei seiner Entscheidung zielgerichtet zu unterstützen. Dabei hat sich herausgestellt, dass umso entscheidungslogischer das interne Rechnungswesen - ein Schwerpunktbereich des Controlling - vorgeht, d.h. nach dem Teilkostenprinzip arbeitet, desto stärker zeigt sich die Tragweite von Investitionen. Denn als fixe oder gar irreversibel vordisponierte Kosten können sie die späteren Handlungsalternativen maßgeblich beeinflussen. Dementsprechend erklärt sich die Bedeutung korrekter Investitionsrechnungen. Investitionen beziehen sich heute nicht mehr ausschließlich auf Grundstücks- oder Anlagenkäufe. Stattdessen ist es so, dass die Methodik der Investitionsentscheidung auf ein breites Anwendungsfeld im Bereich der Bewertung betrieblicher Projekte trifft. Deshalb sind Investitionsrechnungen im Allgemeinen als entscheidungsbezogene Projektrechnungen zu verstehen. Trivial ist, dass Investitionsprojekte häufig in Konkurrenz zueinander stehen. Das heißt es bedarf geeigneter (Rechen-)Verfahren um sie beurteilen und Vorteilhaftigkeitsaussagen zielsetzun


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Product Details
  • ISBN-13: 9783668352926
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Weight: 54 gr
  • ISBN-10: 3668352925
  • Publisher Date: 07 Dec 2016
  • Height: 254 mm
  • No of Pages: 20
  • Series Title: German
  • Sub Title: Ihre Komplexität einfach und kompakt dargestellt
  • Width: 178 mm


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Marktzinsmethode zur Beurteilung von Investitionen: Ihre Komplexität einfach und kompakt dargestellt(German)
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Marktzinsmethode zur Beurteilung von Investitionen: Ihre Komplexität einfach und kompakt dargestellt(German)
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