Abstract
After the determination of the tasks of Investment Controlling in the control phase, it is necessary to present in the following target-orientated control instruments. The respective concept of investment-ex post-analysis to control efficiency depends on the applied methods of investment planning analysis. A total control must be such conceived that the respective basic decision criteria, such as net present value, internal rate of return, dynamic pay-off period or costs, machine hour rates, profits, and profitabilities are permanently controlled during the entire duration of the project. Moreover,, it is required to compare the standard data, which are included in the efficiency analysis, to the actual data and, furthermore, to carry through a deviation analysis. The first results of this analysis are going to be revised data for the remaining operating life of the investment object.
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© 1997 Springer-Verlag Berlin Heidelberg
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Reichmann, T. (1997). Concepts of investment control. In: Controlling. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-60769-1_19
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DOI: https://doi.org/10.1007/978-3-642-60769-1_19
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-642-64546-4
Online ISBN: 978-3-642-60769-1
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