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Möglichkeiten und Probleme der Einbeziehung externer Effekte in erweiterte Wirtschaftlichkeitsanalysen by Rüger, Torsten

Möglichkeiten und Probleme der Einbeziehung externer Effekte in erweiterte Wirtschaftlichkeitsanalysen

by Torsten Rüger
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Book cover type: Paperback
  • ISBN13: 9783838614243
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 96
  • Original Price: GBP 62.9
  • Language: German
  • Edition: N/A
  • Item Weight: 137 grams
  • BISAC Subject(s): Management

Inhaltsangabe: Gang der Untersuchung: In Kapitel 2 erfolgt eine Charakterisierung externer Effekte als betriebswirtschaftlicher Problemstellung der Arbeit. Die Notwendigkeit der Internalisierung externer Effekte wird verdeutlicht. Darauf aufbauend wird im 3. Kapitel untersucht, wie externe Effekte nach ihrer Erfassung bewertet werden können. Verschiedene Verfahren zur Bewertung externer Effekte werden dargestellt und einer kritischen Würdigung anhand von Anforderungen unterzogen. Die Untersuchung erfolgt im Hinblick auf die Möglichkeit, die Bewertungsverfahren in erweiterte Wirtschaftlichkeitsanalysen einbeziehen zu können. Dabei werden nur erweiterte Wirtschaftlichkeitsanalysen zur Entscheidung zwischen alternativen Investitionsprojekten betrachtet. Am Ende wird die anforderungsbezogene Auswahl eines Verfahrens vorgenommen. Kapitel 4 beinhaltet eine Darstellung von Verfahren der erweiterten Wirtschaftlichkeitsanalyse zur Entscheidung zwischen alternativen Investitionsprojekten. Auch diese Verfahren werden anhand von Anforderungen einer kritischen Würdigung unterzogen. Als Anforderung gilt dann auch die Möglichkeit, das Ergebnis der Bewertung externer Effekte einbeziehen zu können. Am Ende steht die anforderungsbezogene Auswahl eines Verfahrens. Danach erfolgt im 5. Kapitel die Einbeziehung des Ergebnisses der Bewertung externer Effekte in ein Verfahren der erweiterten Wirtschaftlichkeitsanalyse. Abschlie end werden Ansatzpunkte für mögliche Weiterentwicklungen aufgezeigt. Inhaltsverzeichnis: Inhaltsverzeichnis: Abkürzungs- und AkronymverzeichnisIV SymbolverzeichnisVI AbbildungsverzeichnisIX Tabellenverzeichnis X 1.Aufbau der Arbeit1 2.Externe Effekte als betriebswirtschaftliche Problemstellung2 2.1Charakterisierung externer Effekte2 2.2Umweltbelastungen als externe Effekte3 2.3Internalisierung externer Effekte4 3.Verfahren zur Bewertung externer Effekte6 3.1Aufbau einer Bewertung externer Effekte6 3.2Anforderungen an Verfahren zur Bewertung extern

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