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Abschreibungen bei Preisänderungen in stationären und nicht stationären Märkten

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  • Knieps, Günter
  • Küpper, Hans-Ulrich
  • Langen, René

Abstract

Die Bestimmung planmäßiger Abschreibungen gewinnt gegenwärtig auf regulierten Märkten eine besondere Bedeutung, weil sich die Genehmigung von Preisen auch an den Kosten orientiert. Im Zentrum dieser Untersuchung stehen daher Gesichtspunkte für die ökonomische Fundierung von Abschreibungsplänen. Hierfür werden aus einer Analyse wichtiger Bestimmungsgrößen Prinzipien der Abschreibungsermittlung abgeleitet. Sie bilden die Basis für einen Vergleich verschiedener Abschreibungsverfahren, bei dem ein Schwerpunkt auf dem Einfluss von Preisänderungen bei den Anlagegütern liegt und stationäre Bedingungen unterstellt werden. Letzteres besagt, dass die Unternehmung über (ausreichend) zuverlässige Erwartungen verfügt. Dabei zeigt sich, dass die bisher wenig beachtete ökonomische Abschreibung den formulierten Prinzipien in besonderem Maße entspricht. Das zentrale Merkmal der ökonomischen Abschreibung liegt darin, dass in jeder Periode die Differenz zwischen den Tagesgebrauchtwerten abgeschrieben wird. Im Fall nicht stationärer Bedingungen, bei denen keine zuverlässigen Annahmen über die künftige Entwicklung möglich sind, wird die Unterscheidung zwischen geschlossenen und offenen Abschreibungsplänen wichtig. Im Gegensatz zu geschlossenen Abschreibungsplänen, die zu Beginn des Planungshorizonts den gesamten Abschreibungsverlauf festlegen und daran festhalten, sind offene Abschreibungspläne dadurch gekennzeichnet, dass fortwährend neu verfügbare Informationen durch eine Anpassung der Abschreibungspläne berücksichtigt werden. Das Fallbeispiel der Telekommunikation erscheint besonders geeignet, um die Vorzüge eines offenen Abschreibungsplanes zu demonstrieren.

Suggested Citation

  • Knieps, Günter & Küpper, Hans-Ulrich & Langen, René, 2000. "Abschreibungen bei Preisänderungen in stationären und nicht stationären Märkten," Discussion Papers 71, University of Freiburg, Institute for Transport Economics and Regional Policy.
  • Handle: RePEc:zbw:aluivr:71
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    References listed on IDEAS

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    1. William J. Baumol, 1971. "Optimal Depreciation Policy: Pricing the Products of Durable Assets," Bell Journal of Economics, The RAND Corporation, vol. 2(2), pages 638-656, Autumn.
    2. Littlechild, S C, 1970. "Marginal-cost Pricing with Joint Costs," Economic Journal, Royal Economic Society, vol. 80(318), pages 323-335, June.
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    2. Rothengatter, Werner, 2005. "Motorways and motorway finance in germany and austria," Research in Transportation Economics, Elsevier, vol. 15(1), pages 75-91, January.

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