Overview of costs and benefits of virtual reality, potential savings, aspects and models for cost-effectiveness assessment, created by the Virtual Dimension Center (VDC) in Fellbach.
2. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Content
Motivation
General advantages of VR technologies
Benefit aspects of VR
Cost aspects of VR
Models economic evaluation, amortization
Content
Models economic evaluation, amortization
Indicators
Literature & Sources
3. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Motivation economic evaluation of VR
Use of virtual reality possibly important for many companies
Investment costs in VR are well determinable
Traditional business management:
Cost and benefit streams are considered cost center-related, not across-the-board
Problematic: cost allocation, if these costs and benefits and the assigned cost
Motivation
Problematic: cost allocation, if these costs and benefits and the assigned cost
centers are away from the application area of VR ( benefit)
Evaluation of new technologies in product development:
Variety of procedures, from classical investment calculation to benefit analyzes
Traditional benefit assessment is based on time-cost-quality
Due to their future effect, investment decisions are among others the
most important and difficult decisions which a company has to make
4. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Frontloading, Assessment of costs vs. Cost incurrence
Motivation
Example [Source: Munroe & Associates]
(Gemeinkosten)
5. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
General advantages of VR technologies
VR can do some things at all or better than traditional WIMP systems
(WIMP = windows-icon-menu-pointer), e.g.
Enabling not only higher-dimensional (3-6DOF), but also spatial interaction for
manipulation and navigation
Evaluation of manual assembly suitability by means of haptics, force feedback
Evaluation of olfactory exposure by means of odorant emitters
General Advantages
Evaluation of olfactory exposure by means of odorant emitters
Portable odorant emitter
for firefighter trainingInspection
mountability
geometry data
Spatial
interaction
6. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
General advantages of VR technologies
Handling more graphic and acoustic depth criteria
General Advantages
Virtual Reality
[Source: Run07]
7. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
General advantages of VR technologies: Research results
Positioning in space, shaping in space [Sca03, Gau04,
Rös98, Wan98, Hin96]
Spatial modeling tasks, with positioning and
alignment aspects [Lia93]
Spatial search [Pau93, War93]
Navigation [Pau93, Bow02, Dee92]
General Advantages
Navigation [Pau93, Bow02, Dee92]
Assessment of spatial point clouds [Nel98]
Auditory assessment [Kur04]
Assembly sequence planning [Ye99]
Cooperation support [Fje04]
Creativity support [Rös98] Robot programming, evaluation in CAVE
8. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Example 1: Effectiveness use of mouse/Windows systems
in comparison with VR environment [Source: Gau04]
Basic task:
Placement of 4 bodies on 4 specific surfaces
General conditions:
o 6DOF device, no haptic feedback, no stereo vision, no snap
o 6DOF device, no haptic feedback, stereo vision, no snap
o 6DOF device, haptic feedback, no stereo vision, no snap
General Advantages
o 6DOF device, haptic feedback, no stereo vision, no snap
o 6DOF device, haptic feedback, no stereo vision, snap
o 6DOF device, haptic feedback, stereo vision, no snap
o 6DOF device, haptic feedback, stereo vision, snap
o 3DS Max
Measurement of the number of clicks
Visualization and evaluation of the clicks in
3DS Max
20% of the clicks have to be spent to switch
between modes of movement, about 40 clicks per task
9. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Example 2: Comparison of productivity and quality in design ^ŽƵƌĐĞ͗ ^͘ dĂŶŽ͕ :ĂƉĂŶ
Task:
Design of a new car
11 designers
3 methods
60 minutes/ method
Review column 2 and 3 by senior
designer
Tools # Sketch # Ideas
Quality
(5: max)
Paper & Pen
6.7
(2 – 21)
4.2
(1 – 8)
4.0
(3 – 5)
3D – CAD
1.2
(1 – 2)
0.4
(0.3 – 0.5)
1.6
(1 – 2)
Godzilla
5.7 0.9 2.2
Legend: average
(min – max)
General Advantages
designer
Result:
Regarding sketches paper and
Godzilla are similarly comfortable
More useful ideas using the sketching tool compared to 3D-CAD
Godzilla
(2D/3D
sketch tool)
5.7
(1 – 12)
0.9
(0.5 – 1)
2.2
(1 – 3)
3D-CADPaper & Pen Sketching tool
10. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Benefit definition
Measure for the satisfaction of needs through the use and
consumption of goods [Gab97]
Satisfaction of needs against the background of the respective target system
Distinction directly - indirectly - strategically
Benefit
Benefit categories
Comparison of
benefit categories
[Run06]
Benefit categories
Direct Indirect Strategic
Criteria
Enterprise level
allocation
Operative level Tactical level –
department
manager
Strategic level –
higher management
Quantifiability Monetarily
assessable
Quantifiable, not
monetarily
assessable
Not quantifiable
Measurability Can be calculated Calculable Can be decided
Time horizon Short-term Medium-term Long-term
11. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Market research [Dec02, Klo03, Les96] (user survey) identifies the following perceived
advantages of VR application: Competitive advantages through
Support of success factors
Faster and more efficient processes
Higher planning quality and reliability
Cost savings through error reduction and
thus avoiding consequential costs
Zeit
VR
Benefit
Time
In detail:
[Klo03] (in order of relevance / approval): easier for non-experts, increased transparency of complex products and thus reduction of errors, improved
internal communication (across departments), VR as a discussion platform for technical questions, increase of product quality, reduction of iteration
loops in product development, optimization of the product development process, intuitive interaction with the product, improved understanding of
the product through immersion, true-to-scale consideration of the products in early product development stages, saving of physical prototypes,
improved integration of the individual product development phases, increased product acceptance by the customer, improved external
communication (data exchange), improved handling of higher number of variants, more creative product development process
[Dec02] (in order of relevance / approval): visualization of malfunctions, visualization of product functions, determination of customer requirements,
quoting, operating ergonomics, design optimization, generation of design alternatives, quality improvements, development time reduction, cost
reduction
thus avoiding consequential costs
Kosten Qualität
VR
Costs Quality
12. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Savings with VR: Savings – Findings out of surveys and interviews
Klocke, Fraunhofer IPT [Klo03]
lists:
Troubleshooting costs
Product quality
Iteration loops
Prototype construction costs
Process quality
Development time
Belker, Siemens Transportation [Bel08] lists:
Development:
o Reduction of construction support
o Reduction of alteration costs
o Elimination of 2D production drawings
Production Planning:
o Reduction of alteration costs
o Reduction of production support
o Reduction of production resource investments
o Reduction of production resource planning
Grimm, ICIDO [Gri09] lists:
Development:
Reduction of product defects
Production:
o Increase of productivity
o Optimization of work processes,
buildability, ergonomics
Sales & Marketing:
o Avoidance of false products
Benefit
Development time
Cycle time
Development costs
o Reduction of production resource planning
Manufacturing:
o Reduction of error
o Reduction of overhead costs
o Reduction of start-up times/ production start-up
costs
Logistics:
o Reduction of coordination/ voting costs
o Logistics planning
Local Manufacturing:
o Optimization training
o Optimization training materials
o Optimization support
o Avoidance of false products
o (Avoidance theft of ideas)
o Reduction of logistic problems
Aftersales:
o Reduction of service errors
o Reduction of operating errors
o Reduction of installation errors
o Reduction of product recalls
13. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Relevance: Example 1 – Alteration costs
Benefit
Alteration costs
State of knowledge in
product development
Errors and alteration costs
Reasons for high alteration costs:
•Costs are increasing progressively with the
progress of the project
[Source: Vis03]
Alteration costs/ possibility for modification in
product development (Source: TU Ilmenau)
Possibility for
modification
progress of the project
•Most of the errors are detected too late
Alteration costs Frequency of change
14. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Relevance: Example1 – Alteration costs depending on product complexity
[Abe06]
Benefit
Abe06]
Intensity of VR usage depending on product
complexity according to a survey by the
Fraunhofer IPT [Source: Klo03]
15. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Relevance: Example 2- Product recalls
The number of product recalls increases
Benefit
Other Toys
[Source: Rapex]
The Rapid Exchange of Information System (RAPEX) is an EU rapid alert
system for consumer protection. Via RAPEX information from member
states about dangerous or potentially dangerous consumer goods are
exchanged (excluding food and pharmaceutical products and medicines):
http://ec.europa.eu/consumers/dyna/rapex/rapex_archives_en.cfm
Electric
devices
Vehicles
Textile,
Fashion
Children´s items
16. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Relevance: Example 3 – Accidents at work [Gri09]
Every year there are about 51,000
accidents on machines
1/3 of them can be traced to technical
causes
Many others can be traced on poor
usability
Benefit
usability
Costs (direct and indirect) of an
accident at work amount to an
average of 25,000 euros
On average, 40 accidents per 1000
workers happen every year
EU project IMOSHION (IMproving
Occupational Safety & Health in
European SMEs with help of simulatION
and Virtual Reality).
17. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Cost aspects: Separation in one-time costs and running costs
Part 1: one-off costs
Preparatory works
o Consulting & Planning
o System selection
o Process Reengineering
o Restructuring of the information flow
Plannable follow-up and expansion
investments in
o VR-SW/HW
o Infrastructure
o Additional SW
Costs
o Restructuring of the information flow
o Feasibility studies, etc.
Software
Hardware: VR, infrastructure
Complementary software
o Conversion software
o Modelers, reducers
o Model libraries, texture libraries
o Interfaces, plug-ons, etc.
Additional SW
Adjustment programming, interface
development
Internal marketing &
communication
Initial education
Specialists recruitment
18. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Cost aspects: Separation in one-time costs and running costs
Part 2: running costs
Maintenance work for the VR system
and for additional SW / HW
Regular adjustments
Continuous integration with internal
and external applications (e.g. CAD,
Regular adjustment of business
processes
Costs of VR operation and
required supervisor
Continuous further training and
Costs
and external applications (e.g. CAD,
CAE, PLM, standard software),
development of suitable interfaces
Data transfer from other systems to
the VR system, data preparation, data
search:
o working time
o computing time
Communication costs (networks)
Continuous further training and
user consulting
Participation in conferences and
user groups
Rental rates, leasing fees
Repairs
20. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Model of economic evaluation
2 cost categories: one-off – running
3 benefit categories: direct – indirect – strategic
Following:
Assignment of benefit categories to assessment
procedures. Here:
o Strategic: Balanced Scorecard
Models
o Indirect: Process cost calculation
o Direct: Net present value method
Assignment of cost categories to assessment
procedures. Here:
One-off and running: Total Cost of Ownership
Further aspects which are necessary for evaluation:
Assignment of cost savings/ benefits potential
to benefit categories
Integration into an overall model of economic evaluation
22. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Actual state analysis and target concept: Transfer in a specification
sheet
Company characteristics
Actual state of the planned areas of application
Objectives and expectations
System requirements
Technical requirements
Hardware / software requirements
Models
Hardware / software requirements
Quantity structure
Employees
Future users
Non-company employees
Project organization
Temporal implementation framework
Requirements for the system provider
Desires regarding the offering structure and content
23. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Example from the VDC network: Work with prospective (ex-ante) values:
Additional quantity
through better completion rates,
o As market requirements are getting better fulfilled
o Through additional value-to-customer
Loss of sales per additional day
Time-to-Market (in €)
Time savings
Reduction of number of change orders
o Concept phase
o Detailled design phase
o Production phase
through better coordination (in %)
Reduction of personnel and material costs
for
Models
o Concept phase
o Detailed design phase
o Production planning phase
o Production phase
through better coordination (in %)
Remarks:
Fast, transparent, simple, success is measurable
Estimates, transferable empirical values
Estimating the impact of strategic benefits on measurable monetary areas (sales figures)
No consideration of non-time-saving efficiency increases (e.g. higher project throughput/ time)
No consideration of contribution to strategic corporate goals (quality leader, innovation leader, ...)
o Warranty cases with virtual validation
o Manufacturing devices with virtual training
o Prototypes per year (in €)
24. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Amortization
Rule of thumb:
Procurement costs VR system:
from the supplier´s documents
Follow-up costs/ year : at least 45% of
the investment sum from
o 20% depreciation over 5 years
Profitability improvement:
Start with high marginal product/ marginal
profit
- Start with low investment and highest
possible benefit, later expansion
- Distribute several constant investments over
the project duration (avoidance the
Models
o 20% depreciation over 5 years
o Annual maintenance and new
software versions: 10-20%
o Insurance and operationg costs: 3-5%
Additional running costs:
(slide 18)
the project duration (avoidance the
compounding of initial investments)
Implement several areas of application
Maximize capacity utilization
25. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Amortization
Models
Areas of application of VR
Engineering
AV
Obstacles to full time capacity utilization of VR systems according to a
survey by the Fraunhofer IPT [Klo03]
Source: Siemens Transportation [Bel08]
AV
construction
AV assembly
Training
Marketing/
Sales
Maintenance
26. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Amortization
Models
Length of the amortisation period according to a survey
by the Fraunhofer IPT [Klo03]
Source: Siemens Transportation [Bel08]
Holistic implementation
enables amortization within 2
years
27. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
View on processes
Problem of recording benefits:
Increases in productivity often only become
visible in subsequent areas
Cost center problem
therefore:
Extensively assess processes in the affected
Conditions:
Adaptation of processes to increased
communication
Changeover employee´s way of working
Conversion management structure
Consistency in the combination of data
Models
Extensively assess processes in the affected
areas
Create comparability, for example
Before-after considerations or
Initially develop only one product family with
new methods
Comparison
Spreading the new methods
Consistency in the combination of data
Process integration = process change
Alteration costs, time delay
have to be taken into account
28. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Project management: Budget
Models
Reasons for the failure of IT-projects according to
a survey of the GPM e.V. [Engel 2006]
Allocate budget safely in the long term!
Problems of SMEs regarding the implementation of software projects according to a
survey of the project SÍKEBA [Jansen 2008]
29. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Conclusion: When should considerations be made?
Indicators need for action
Length of development time
Number of correction loops
Number of voting meetings and business trips
Reworks on offers and order correction
Late detected problems in manufacturing and
Indicators
Conclusion: VR AR
offer good oppurtunities
for the industry
Conclusion: VR AR
offer good oppurtunities
for the industry
Number of namings for the
point of occurence
Late detected problems in manufacturing and
assembly
Production and assembly time, throughput time
Number of accidents at work
Number of errors in operation, service,
installation
Number of recalls
Customer satisfaction
Plagiarism
Assessment of the Berlin circle on the
probability of wide use of VR [Gau06]
The probability of occurence was
assessed as middle-high
30. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
References
Bel08 Belker, Reinhard: Virtuelle Produkt- und
Produktionsentwicklung, Siemens AG, Siemens
Transportation, Krefeld 2008
Bow02 Bowman, D.: Principles for the Design of Performance-
oriented Interaction Techniques. In: Stanney, K. M. (Edit.):
Handbook of Virtual Environments. Design, Implementation
and Applications. 2002. New Jersey, USA: Lawrence
Erlbaum Associates Inc. Publishers 2002, pp. 277-300
Dee92 Deering, M.: High Resolution Virtual Reality. International
Conference on Computer Graphics and Interactive
Techniques. Proceedings of the 19th Annual Conference on
Computer Graphics and Interactive Techniques; 26 (1992)
No. 2, pp. 195-202
Dec02 Decker R.; Bödeker, M.; Franke, K.: Potentiale und Grenzen
von Virtual Reality-Technologien auf industriellen
Anwendermärkten. Possibilities of virtual reality
Gau06 Gausemeier, J.: Augmented Reality und Virtual Reality in der
Produktentwicklung. In: VEC Innovation Days, 11.-
12.7.2006, Stuttgart. Stuttgart: DaimlerChrysler AG, 2006
Gri09 Grimm, Sebastian: Icido Virtual Reality. Risikominimierung
mit Virtual Reality, EuroMold, Demat: Frankfurt 2009
Hin96 Hinckley, K.: Haptic Issues for Virtual Manipulation.
Dissertation, University of Virginia, 1996
Jan08 Jansen, A.; Stein, B.; Müller, C.; Ehlbeck, I.: SIKEBA -
Software-Einführung in kmU - eine Bestandsaufnahme. URL:
http://www.bao.de/docdown/vortrag_workshop_sikeba.pdf
(21.08.2008)
Klo03 Klocke, F.: Vorsprung durch Virtual Reality; Eine Studie über
den industriellen Einsatz von VR. Aachen: Fraunhofer-Institut
für Produktionstechnologie IPT, 2003
Kur04 Kurniawan, S. H.; Sporka, A. J.; Nemec, V.; Slavik, P.: Design
Pau93 Pausch, R., Shackelford, M. A., Proffitt, D.: A User Study
Comparing Head-Mounted and Stationary Displays.
Proceedings IEEE Symposium on Research Frontiers in Virtual
Reality, October 1993
Rös98 Rössler, A.; Blach, R.; Braczyk, H.-J.:
Kreativitätsunterstützung durch Erfahrung in virtuellen
Umgebungen. Landesmuseum für Technik und Arbeit,
Mannheim; Akademie für Technikfolgenabschätzung in
Baden-Württemberg, Stuttgart: Kreativität als Chance für
den Standort Deutschland. Berlin: Springer-Verlag 1998
Run07 Runde, C.: Konzeption und Einführung von Virtueller
Realität als Komponente der Digitalen Fabrik in
Industrieunternehmen. Heimsheim : Jost-Jetter Verlag, 2007
Run06 Runde, C. ; Westkämper, E. ; Kunst, S.: Ein Modell zur
Wirtschaftlichkeitsbewertung des Einsatzes von Virtual
Reality für Aufgaben in der Digitalen Fabrik. In: Gausemeier,
Literature
Anwendermärkten. Possibilities of virtual reality
technologies, University Bielefeld. IM Information
Management Consulting (2002) Band 17
Eng06 Engel, C.; Menzer, M.; Nienstedt, D.: GPM Deutsche
Gesellschaft für Projektmanagement e.V. (Hrsg.) / PA
Consulting Group (Hrsg.): Projektmanagementstudie 2006.
Ergebnisse der Projektmanangementstudie Konsequente
Berücksichtigung weicher Faktoren, Frankfurt / München,
2006
Fje04 Fjeld, M.; Morf, M.; Krueger, H.: Activity theory and the
practice of design: evaluation of a collaborative tangible user
interface. International Journal of Human Resources
Development and Management 4 (2004) No. 1, pp. 94-116
(Switzerland)
Gab97 N. N.: Gablers Wirtschaftslexikon. 14. vollständig
überarbeitete und erweiterte Auflage. Wiesbaden: Gabler-
Verlag 1997
Gau04 Gauldie, D.; Wright, M.; Shillito, A. M.: 3D Modelling is not
for WIMPs Part II: Stylus/Mouse Clicks. In: Proceedings of
EuroHaptics 2004, München, 2004
and evaluation of computer-simulated spatial sound. In:
Proceedingsof the second Cambridge Workshop on
Universal Access and Assistive Technology, Cambridge, UK,
22.03.–24.03.2004. Cambridge: Cambridge University Press
2004, pp. 137-146
Les96 Leston, J.; Ring, K.; Kyra, E.: Virtual reality. Business
applications, markets and opportunities. London: Ovum Ltd.
1996
Lia93 Liang, J.; Green, M.: JDCAD: A Highly Interactive 3D
Modelling System. 3rd International Conference on CAD
and Computer Graphics, Beijing, China, August 1993, pp.
217-222
Nel98 Nelson, L.; Cook, D.; Cruz-Neira, C.: XGobi vs the C2: An
Experiment Comparing Data Visualization in an Immersive
Virtual Environment with a 2-D Workstation Display. In:
Cruz-Neira, C.; Riedel, O. (Edit.): 2nd International
Immersive Projection Technology Workshop, Iowa State
University, Ames, USA, 11.05.–12.05.1998
Reality für Aufgaben in der Digitalen Fabrik. In: Gausemeier,
J.: Augmented Virtual Reality in der Produktentstehung :
5. Paderborner Workshop, 31. Mai und 1. Juni 2006,
Paderborn
Sca03 Scali, S.; Wright, M.; Shillito, A. M.: 3D-Modelling is not for
WIMPs. In: Volume 2 of the Proceedings of HCI International
2003, 10th International Conference on Human-Computer
Interaction, Kreta, Griechenland, 2003
Vis03 Visintin, Gabi: Return on Investment bei VR- und
Simulationslösungen. In: cad-cam, Carl-Hander-Verlag, 2003
Wan98 Wang, Y.; MacKenzie, C. L.: The Structure of Object
Transportation and Orientation in Human-Computer
Interaction. In: CHI ’98 Proceedings. New York: ACM Press
1998, pp. 312-319
War93 Ware, C.; Arthur, K.; Booth, K. S.: Fish Tank Virtual Reality.
INTERCHI’93, pp. 37 – 41
Ye99 Ye, Nong; Banerjee, P.; Banerjee, A.; Dech, F.: A
Comparative Study of Assembly Planning in Traditional and
Virtual Environments. In: IEEE Transactions on Systems, Man
and Cybernetics - Part C: Applications and Reviews, Vol. 29,
No. 4, November 1999
31. Motivation BenefitGeneral Advantages LiteratureCosts Models IndicatorsContent
Further literature
N.N.: The transition from 2D drafting to 3D
modeling benchmark report, 2006. Hrsg: Aberdeen
Group. URL: http://images.autodesk.com/
emea_apac_main/files/aberdeen_3dmodeling_benc
hmark.pdf (21.8.2008)
Fahlbusch, M.: Einsatz von Simulation und Virtual
Reality als Lehrunterstützung in der Fabrikplanung.
In: Schulze, T.; Lorenz, P.; Hinz, V. (Hrsg.):
Simulation und Visualisierung 2000, Tagungsband
„Simulation und Visualisierung 2000“ am Institut
für Simulation und Graphik der Otto-von-Guericke-
Universität, 2000, Magdeburg. Erlangen: SCS-
Verlag 2000
Michel, R.; Torspecken, H.-D.; Jandt, J.: Neuere
Formen der Kostenrechnung mit
Prozesskostenrechnung – Kostenrechnung II. 4.
erweiterte Auflage. München: Carl Hanser-Verlag
1998
N. N.: Richtlinie VDI 2216, 1994-11:
Datenverarbeitung in der Konstruktion –
Einführungsstrategien und Wirtschaftlichkeit von
CAD-Systemen. Düsseldorf: VDI-Verlag 1994
Nagel K.: Nutzen der Informationsverarbeitung:
Methoden zur Bewertung von strategischen
Wettbewerbsvorteilen,
Produktivitätsverbesserungen
Porter, M. E.: Towards a Dynamic Theory of
Strategy. Strategic Management Journal 12 (1991),
pp. 95-112 (Hoboken, NJ/USA)
Potthof, I.: Kosten und Nutzen der
Informationsverarbeitung – Analyse und Beurteilung
von Investitionsentscheidungen. Wiesbaden:
Deutscher Universitätsverlag 1998
Schabacker, M.: Bewertung der Nutzen neuer
Technologien in der Produktentwicklung. In: Vajna,
S. (Hrsg.): Buchreihe „Integrierte
Produktentwicklung“. Reihe für die Dissertationen
des Lehrstuhls für Maschinenbauinformatik, Otto-
von-Guericke-Universität Magdeburg, Band 1,
Literature
Verlag 2000
Heitsch, J.-U.: Multidimensionale Bewertung
alternativer Produktionstechniken: Ein Beitrag zur
technischen Investitionsplanung. Dissertation.
Aachen: Shaker-Verlag 2000
Hippelein, T.: Wirtschaftlichkeit von Portalprojekten.
Diplomarbeit, Lehrstuhl für Betriebswirtschaftslehre,
Universität Erlangen-Nürnberg, 2004
Joosten, H.; Mersinger, M.; Runde, C.; Stallkamp, J.:
Integrieren mit Virtueller Realität – Virtuelle Realität
als Integrationsplattform für Planung,
Inbetriebnahme und Betrieb. wt Werkstattstechnik
online 91 (2001) Nr. 6, S. 315–319. Internetadresse:
www.werkstattstechnik.de Düsseldorf: Springer-
VDI-Verlag
Produktivitätsverbesserungen
und Kosteneinsparungen. München: Oldenbourg-
Verlag 1988
Nohr, H.: Steuerung und Erfolgsmessung im
Wissensmanagement mit der Balanced Scorecard.
Internetadresse:
www.wissensmanagement.net/online/archiv/2001/0
8_0901/balanced_scorecard.shtml. Stand:
02.11.2005
Olfert, K.: Einführung in die
Betriebswirtschaftslehre. 6. Auflage. Ludwigshafen:
Friedrich Kiehl Verlag 1992
Pietsch, T.: Bewertung von Informations- und
Kommunikationssystemen. 2. neu bearbeitete und
erweiterte Auflage. Berlin: Erich Schmidt Verlag
2003
von-Guericke-Universität Magdeburg, Band 1,
Magdeburg, 2001
Schiefer, J. u.a.: ProFounD – Eine praxiserprobte
Methode zur ganzheitlichen Bewertung und
Steuerung von Investitionsvorhaben. Stuttgart: Star
Publishing GmbH 2003
Singer, U.: Die Beurteilung der Wirtschaftlichkeit
von Investitionen in Neue Produktionstechnologien.
Dissertation, Bamberg, 1990
Wildemann, H.: Strategische Investitionsplanung –
Methoden zur Bewertung neuer
Produktionstechnologien. Wiesbaden: Gabler-
Verlag 1987