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| Author: | Siegwart, H. Singer, U. |
| Title: | Neues Verfahren fur die Wirtschaftlichkeitsbeurteilung von Investitionen in neue Produktionstechnologien (A new method of determining the efficiency of investments in new technologies) |
| Journal: | Kostenrechnungs Praxis
1991 : NR. 2, p. 63-70 |
| Index terms: | INVESTMENT APPRAISAL |
| Language: | ger |
| Abstract: | Fully automated technologies are strongly embedded into corporate processes and traditional investment efficiency calculation cannot take this fact into account. A two-stage investment efficiency calculation procedure is developed, which in its first stage determines optimal output volume and in the second selects the most efficient technology variant. |
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