Static amortization calculation

Statische Amortization calculation ist ein statisches Verfahren der Investitionsrechnung, das Investitionsprojekte nach ihrer Kapitalrückflusszeit (Amortisationsdauer, Kapitalwiedergewinnungsdauer, Pay-Back-Periode), d.h. nach dem Zeitraum beurteilt, innerhalb dessen das ursprünglich eingesetzte Kapital über die (zusätzlichen) Erlöse der produzierten Erzeugnisse abzüglich der (zusätzlichen) Kosten dem Unternehmen voraussichtlich wieder zugeflossen sein wird.
The return flow of capital is calculated from the sum of the expected annual project profits or, in the case of rationalization investments, the project cost savings, the ("earned") imputed depreciation and, if necessary - if project-related financing assumptions are made in the form of external financing components standardized by the investment controlling or also effective external financing components - the additional imputed interest on equity (= "project cash flow").

Using the average method, the amortization period can be determined as the quotient of the capital employed (acquisition value) and the average return flow of capital. According to the accumulation method, on the other hand, the amortization period results as the period in which the accumulated, annually different capital returns correspond to the capital employed. An investment is considered advantageous if the amortization period is less than the maximum amortization period considered to be permissible.

Aus der Sicht des Investitionscontrolling sollte die Amortisationsdauer grundsätzlich nach der dynamischen Methode berechnet werden ( Dynamic amortization calculation).

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