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Bewertung unternehmensbergreifender IT-Investitionen

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Springer Nature
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9783835057081
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Product Description

Die herausragende Bedeutung moderner Informationstechnologien beim Austausch zwischen wirtschaftlichen Akteuren manifestiert sich heute insbesondere im zwischenbetrieblichen Umfeld. Eigenstndige Unternehmen nutzen diese Technologien beispielsweise, um in engen Kooperationen gemeinsame Marktleistungen zu erbringen. Bei der Investitionsbewertung der hierfr notwendigen Infrastruktur erweisen sich klassische, monetre Verfahren allerdings hufig als ungeeignet. Christoph Hirnle zieht zwei anerkannte organisationskonomische Theorien (Principal-Agent und Property-Rights) zur weiterfhrenden Bewertung der Investitionen heran. Mit Hilfe dieser Konzepte ermittelt er unter anderem, welchem Kooperationspartner welche Kosten- und Nutzeffekte entstehen. Am Fallbeispiel des global fhrenden Luftverkehrsverbands Star Alliance veranschaulicht er seine theoretisch fundierte Bewertung gemeinsamer IT-Investitionen und zeigt auf, wie die Ergebnisse praktisch einsetzbar sind.

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