Innovation performance accounting Financing Decisions and Risk Asses
For successful innovation in business the responsible managers need a consistent view of the individual processes as well as an assessment of key projects in all phases of the development. Generating new ideas, fast examination of its feasibility requires
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Wilhelm Schmeisser · Hermann Mohnkopf · Matthias Hartmann · Gerhard Metze Editors
Innovation Performance Accounting Financing Decisions and Risk Assessment of Innovation Processes
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Editors Prof. Wilhelm Schmeisser Hochschule für Technik und Wirtschaft, HTW University of Applied Sciences Treskowallee 8 10318 Berlin Germany [email protected] [email protected]
Prof. Matthias Hartmann Hochschule für Technik und Wirtschaft, HTW University of Applied Sciences Treskowallee 8 10318 Berlin Germany [email protected]
Prof. Hermann Mohnkopf Rolls-Royce Deutschland Ltd. & Co. KG and Hochschule für Technik und Wirtschaft, HTW University of Applied Sciences Eschenweg 11 15827 Dahlewitz Germany [email protected] [email protected] Prof. Gerhard Metze Hochschule München University of Applied Sciences Lothstr. 64 80335 München Germany [email protected]
ISBN 978-3-642-01352-2 e-ISBN 978-3-642-01353-9 DOI 10.1007/978-3-642-01353-9 Springer Heidelberg Dordrecht London New York Library of Congress Control Number: 2010924291 © Springer-Verlag Berlin Heidelberg 2010 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Cover design: eStudio Calamar S.L. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Foreword
Innovation Profitability Analysis: A Challenge for Business Research and Entrepreneurial Practice In 2007 Professor Werner Pfeiffer, the doyen of German innovation and technology management, celebrated his 75th birthday. His most well-known works are the “Allgemeine Theorie der technischen Entwicklung als Grundlage einer Planung und Prognose des technischen Fortschritts” (“General theory of technological development as the basis for planning and predicting technological progress”), Göttingen 1971, and the “Technologie-Portfolio zum Management strategischer Zukunftsgeschäftsfelder” (“Technology portfolio for the management of strategic future business areas”), Göttingen 1982, which he co-authored with G. Metze, W. Schneider and R. Amler. His two students, a grandson and a follower of the “Pfeiffer School”, wanted through this book, “Innovation profitability analysis”, to write a new chapter in innovation research. Innovation profitabili
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