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Betriebliche Investition

Betriebliche Investition


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About the Book

Die Bedeutung der Investitionen für die moderne, meist kapitalintensive Wirtschaft nimmt beständig zu. Sowohl zwecks Schaffung zusätzlicher Kapazitäten wie auch zwecks Erzielung einer höheren Produktivität ist ein ständiger Anstieg zu verzeichnen. So berichtet die Dortmund-Hörder- HüttenunionAG, daßsieineinerEnde 1957 in Betrieb genommenen Mittel- eisenstraße 1 Million DM je Beschäftigten investiert hat (1). Für die ame- rikanische Sumide Refining Company ergibt die Division der ausgewiesenen Aktiva durch die Gesamtzahl der Beschäftigten den Betrag von 139. 000, -- Dollar (583. 800, --DM) (2). Die vorliegende Arbeit hat sich deshalb das Ziel gesetzt, einen betriebs- wirtschaftlichen Investitionsbegriff zu entwickeln und sodann, von diesem ausgehend, eine Gliederung der Investitionen in Investitionsarten vorzuneh- men. Ursprünglich war geplant, nur eine Gliederung zu geben. Es stellte sich jedoch sehr schnell heraus, daß die bis heute in der Literatur anzu- treffenden Ausführungen zum betriebswirtschaftliehen Investitionsbegriff nicht umfassend und nicht detailliert genug sind, um als Grundlage dieser Arbeit verwandt werden zu können. Die Gliederung eines so komplexen Sachverhalts, wie ihndie Investition darstellt, kann nur dann vorgenommen werden, wenn dieser Sachverhalt zunächst genau bestimmt und abgegrenzt wurde. Im Anschluß an eine Darstellung der wichtigsten bis heute in der Literatur entwickelten Investitionsbegriffe wird deshalb im 1. Teil der Arbeit versucht, einen Investitionsbegriff zu entwickeln und zu formulieren, der die Grundlage dieser Arbeit darstellen soll. Derselbe wird verhältnis- mäßig weit gefaßt, damit nicht bei der anschließend durchzuführenden Gliederung wichtige Investitionsarten von vorneherein durch eine zu enge Begriffsfassung ausgeschlossen werden.


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Product Details
  • ISBN-13: 9783663127536
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 195
  • Series Title: Fachbücher Für Die Wirtschaft
  • Sub Title: Begriff -- Funktion -- Bedeutung -- Arten
  • Width: 156 mm
  • ISBN-10: 3663127532
  • Publisher Date: 01 Jan 1966
  • Edition: 0002-2. Aufl. 1966
  • Language: German
  • Returnable: N
  • Spine Width: 11 mm
  • Weight: 340 gr


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