Kostenerfassung der statischen und dynamischen Investitionsrechnung: Methodische Ansätze
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Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Investition und Finanzierung, Sprache: Deutsch, Abstract: Diese Arbeit beschäftigt sich mit der Kostenerfassung in den verschiedenen Methoden oder statistischen und dynamischen Investitionsrechnung. Ziel ist es dabei, genauer darzustellen, in welchen Situationen welches Verfahren angewendet werden soll und welches der Verfahren ein realitätsnahes Ergebnis aufweist. Die Investitionstheorie beinhaltet verschiedene Verfahren der Investitionsrechnung. Zum einen gibt es statische Verfahren und zum anderen dynamische Verfahren. Beiden Verfahren haben das Ziel auf Basis von Berechnungen, Investitionsentscheidungen zu belegen. Ziel dieser Arbeit ist es, die einzelnen Methoden der Investitionsrechnung darzustellen und genauer zu erläutern wie Kosten in den verschiedenen Verfahren erfasst werden. Im Hauptteil dieser Arbeit werden die statistischen und dynamischen Verfahren der Investitionsrechnung erläutert und anhand von Beispielen verdeutlicht. Im Anschluss daran werden Vor- und Nachteile beider Methoden aufgezeigt.
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