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Realoptionsmodelle und Investitionscontrolling im Mittelstand

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783824481514
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New
Product Description

Flexibilitt zhlt zu den Wettbewerbsvorteilen kleiner und mittelstndischer Unternehmen (KMU). Auch im Rahmen von Entscheidungen zu umweltfokussierten Investitionen verfgt der mittelstndische Akteur ber eine Reihe von Handlungsmglichkeiten, durch deren Gestaltung er kologisch und konomisch nachhaltige Wirkungen erzielen kann. David Mller nutzt das rationalittsorientierte Investitionscontrolling als theoretische Grundlage zur bewussten Wahrnehmung und Integration der Flexibilitt im Verlauf von Investitionsfhrungsprozessen in KMU. Durch die Verwendung von Realoptionsmodellen in allen Lebenszyklusphasen umweltfokussierter Investitionen wird die Quantifizierung und Bercksichtigung der Flexibilitt mglich. Auf dieser Basis entwickelt der Autor Entscheidungskriterien und Bewertungsprogramme fr Realoptionen in KMU. Fallstudien besttigen die theoretischen berlegungen und unterstreichen die konsequente Anwenderorientierung der Untersuchung.

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