Investment and Economic-Efficiency Calculation
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Learning outcomes of course unit
Students apply business-related key profitability figures in order to prepare and justify investment decisions for projects and other alternative economic decision-making processes. They are familiar with company assessment procedures and options for contract design with various types of contracting between provider and customer. They use digital methods for the execution of profitability assessments.
prerequisites and co-requisites
The preparation and justification of an investment decision in the entrepreneurial environment is described as a process for which the following procedures and methods apply. Static and dynamic procedures for the investment calculation allow for a rational assessment of calculable investment aspects. They quantify financial investment consequences and solidify these in various key profitability figures of the economic-efficiency calculation as a basis for investment decisions. They utilize digital methods for the execution of economic-efficiency calculations.
Scenario analyses and sensitivity analyses allow for the assessment of risks. This is firstly applied in investment case examples in production and distribution network areas as well as for sales and customer projects. Company assessment and investment in company shareholding represent a second application for key profitability figures. The depiction of contracting from the viewpoint of the provider and customer provides a third application for key profitability figures as students are introduced to the topic of contract design for various contracting models between provider and customer.
recommended or required reading
Olfert K.: Investition, 13. Auflage, Friedrich Kiehl Verlag, 2015
Däumler K. D.; Grabe J.: Grundlagen der Investitions- und Wirtschaftlichkeitsrechnung, 13. Auflage, NWB Verlag, 2014
Hack, M.: Energie Contracting: Energiedienstleistungen und dezentrale Energie- versorgung, 3. Auflage, C.H. Beck Verlag, 2015
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