Rufen Sie uns einfach an, und wir beraten Sie gerne zu unserem Seminar- und Studienangebot.
Unsere Ansprechpartner:
Michael Rabbat, Dipl.-Kfm.
MBA Chief Operating Officer
Claudia Hardmeier
Kunden-Center
Studienbetreuung
Besides strategic strategic or political considerations, the economic value of an IP the moot important answer to the investors question if an investment is sustainable and profitable.
The economic value can be calculated through methods of capital budgeting (investment appraisal)6. Methods for capital budgeting include static calculation techniques and dynamic techniques. The static methods base on accounting earnings and accounting rules and consider only average values of a period for their calculation. The dynamic techniques base on the expected future cash flow in multiple periods over the project life time.
| Static methods | Dynamic methods |
|---|---|
|
|
Table 3: Overview of different methods of capital budgeting7
6 Volckart p 278ff
7 Volckart p 279