Der vollständige Finanzplan als Alternative zur Investitionsrechnung. Potentiale und Schwächen
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Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Investition und Finanzierung, Note: 2,3, Hochschule für Wirtschaft und Umwelt Nürtingen-Geislingen; Standort Nürtingen, Sprache: Deutsch, Abstract: Der vollständige Finanzplan (engl. Visualization of Financial Implications) stellt laut Literatur eine Alternative zur "klassischen formelorientierten Investitionsrechnung dar". Im Folgenden soll untersucht werden, welchem Bereich der Investitionsrechnung der vollständige Finanzplan zuzuordnen ist, wie er sich aufbaut, inwiefern er sich als Instrument für Investitionsentscheidungen eignet und welche Schwächen er hat. Im Jahr 2008 haben deutsche Unternehmen Investitionen in Höhe von 311,6 Milliarden Euro getätigt. Das entspricht 12,5 % des deutschen Bruttoinlandsprodukts 2008. Auch die staatlichen Bruttoinvestitionen betrugen im Jahr 2008 mehr als 470 Milliarden Euro. Diese immensen Summen zeigen, was für eine gro e Bedeutung Investitionen bzw. Investitionsentscheidungen im öffentlichen und privaten Bereich haben. Da es bei Investitionen von Unternehmen oder auch im öffentlichen Bereich in der Regel um viel Geld geht, das langfristig an das jeweilige Projekt oder die jeweilige Anschaffung gebunden ist, sind Investitionsentscheidungen mit aller Sorgfalt vorzubereiten. Verschiedene Investitionsalternativen sind von den Verantwortlichen häufig nach dem Kriterium zu beurteilen, welche Investition den höheren Rückfluss zu einem bestimmten Zeitpunkt in der Zukunft liefert.
Der Autor studierte International Finance & Management an der Hochschule für Wirtschaft und Umwelt sowie der London Metropolitan University. Nach Absolvierung eines konzerneigenen Trainee Programms mit Stationen im In- und Ausland ist Jochen Henze seit mehreren Jahren im kapitalmarktnahen Umfeld tätig.
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