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Investition Und Liquidität

Investition Und Liquidität


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About the Book

Untersuchungen über das Investitionsverhalten der Unternehmer haben ge- zeigt, daß die betriebliche Investitionsplanung häufig ihren Niederschlag in Investitionsbudgets findet. Dabei handelt es sich um eine Gegenüberstellung von Investitionsbedarf und Finanzierungsmöglichkeiten. In der Praxis weilsen solche Investitionsbudgets durchaus unterschiedliche Formen und Ausgestaltungen auf. Stets aber sollen sie dem Ziel dienen, durch Vor- nahme von Investitionen die RentabiJität des Unternehmens zu erhöhen; ohne dabei die Liquidität zu gefährden. Die Gestaltung des Investitionsbudgets ist nicht nur für die Praxis von großer Wichtigkeit, sie ist auch für die betriebswirtschaftliche InViestitioIliS- theorie bedeutsam. Die besondere Struktur der Investitionsentscheidungen stellte die traditionelle Theorie vor erhebliche Schwierigkeiten. Erst die moderne Planungsrechnung hat Methoden aufgezeigt, die dem Wesen sol- cher Planungsaufgaben besser gerecht zu werden vermögen. Ich habe ver- sucht, die Frage nach der gegenseitigen Abhängigkeit zwischen Investitions- bedarf und Finanzierungsmöglichkeit herauszuarrbeiten und nachzuweisen, daß die dabei auftretenden Probleme mit den modernen Methoden der Planungsrechnung gelöst werden können, ohne daß so wirklichkeitsfremde Annahmen, wie sie der traditionellen Investitionstheorie zugrunde liegen, oder so grobe Vereinflachungen, wie sie in der Praxis vielfach üblich sind, gemacht werden müssen. Die bisher bekanntgewordenen Anwendungen dieser Methoden in der Pr, axi!s der Investitionsplanung scheinen die An- nahme zu bestätigen, daß die in dieser Untersuchung benutzten Verfahren für die Aufstellung von Investitionsbudgets den traditionellen Methoden überlegen sind. Das mathematische Vedahren, das hier zur Bestimmung des optimalen Investitionsbudgets angewandt wird, ist im mathematischen Anhang wieder- gegeben.


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Product Details
  • ISBN-13: 9783663030706
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 332
  • Series Title: German
  • Sub Title: Die Planung Des Optimalen Investitionsbudgets
  • Width: 170 mm
  • ISBN-10: 3663030709
  • Publisher Date: 01 Jan 1962
  • Edition: Softcover Reprint of the Origi ed.
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Weight: 589 gr


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