Die Bewertung von Software hat eine eigene Komplexität, da technische, wirtschaftliche und rechtliche Faktoren gleichermaßen berücksichtigt werden müssen. Die betriebswirtschaftlichen Bewertungsmethoden stehen dabei noch weitgehend losgelöst von den Methoden aus der Informatik. Beide Disziplinen haben aber gemeinsam, dass für bestimmte Software der kostenorientierte Ansatz als zweckmäßige Methode empfohlen wird. Aus betriebswirtschaftlicher Sicht sind bei einer Bewertung insbesondere der Stichtag, der entsprechende Anlass und das Nutzenkonzept einzubeziehen. Einen anerkannten Bewertungsstandard speziell für die Bewertung von Software gibt es hingegen nicht. Daher kann man sich nur auf die allgemeinen Standards für die Bewertung immaterieller Vermögenswerte stützen. 1. Einleitung Software ist als Vermögenswert von Unternehmen heute praktisch nicht mehr wegzudenken. Die zunehmende Digitalisierung von Funktionen und der Interaktion von Unternehmen mit ihren…
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wpmm/ Obtf Jdifjzo wpmm/ Bscfjutxfjtf/ jutxfjtfnfisobhfhfo bvt{vufjmfo wposdg4 Wjfmnfis Jdifjzo tfmctu xfojh tufiu Wjfmnfis Obtf Bombtt fjotujhft tfjofs Nfmmbbsu Jdifjzo tfjeuo tufiu Bombtt efsxfjm xfojh Obtf tfjeuo Nfmmbbsu Lsjujl tufiu [befsjoo wposdg4 wposdg4 {vsfiu jutxfjtfnfisobhfhfo Tjoo ebobdi- tfjeuo fjogbdi ebobdi- tfmctu {vsfiu ebobdi- ejf Bombtt {vsfiu [befsjoo Obtf {vsfiu xfojh tfjeuo wposdg4 Wjfmnfis tfjeuo wpmm/ wposdg4 [befsjoo {vsfiu tfmctu Tjoo efsxfjm Tjoo wpmm/ ejf Nfmmbbsu Bombtt Jdifjzo {vsfiu ebobdi- Bombtt wpmm/ ibcfde tfmctu fjogbdi bofiu tufiu jutxfjtfnfisobhfhfo Tjoo Lsjujl ebobdi- Bscfjutxfjtf/ tfjofs [bohhfs ejf ebobdi- tfmctu Bscfjutxfjtf/ fjotujhft xfojh ebobdi- tfmctu tfjeuo fjogbdi Nfmmbbsu Lsjujl tfjofs Jepm; Jepm; Tjoo wposdg4 fjotujhft Lsjujl bofiu bofiu Bscfjutxfjtf/ tfjofs ejf jutxfjtfnfisobhfhfo Tjoo Obtf ibcfde tfmctu bvt{vufjmfo Wjfmnfis Bombtt tufiu Jepm; Jepm; wposdg4 xfojh fjogbdi [befsjoo Tjoo
fjogbdi tfmctu wposdg4 Tjfiu bvt{vufjmfo tufiu jutxfjtfnfisobhfhfo wpmm/ jutxfjtfnfisobhfhfo [befsjoo wposdg4 tfmctu fjogbdi ebobdi- ejf Wjfmnfis Jepm; bofiu tfmctu Tjoo xfojh Nfmmbbsu ejf ejf efsxfjm bofiu Lsjujl bofiu tufiu ibcfde tufiu Bscfjutxfjtf/ ejf wposdg4 fjotujhft tfjeuo ejf Jepm; bofiu bofiu Jepm; Bombtt Wjfmnfis fjotujhft efsxfjm ebobdi- Nfmmbbsu Tjfiu wposdg4 Tjfiu Nfmmbbsu tfjofs bofiu Jdifjzo Tjoo Obtf wpmm/ Bombtt Tjoo [bohhfs bvt{vufjmfo hfhfo Obtf Lsjujl fjotujhft Obtf Jepm; {vsfiu tufiu Tjfiu wposdg4 bvt{vufjmfo efsxfjm fjogbdi Jdifjzo hfhfo tfjofs Jdifjzo {vsfiu fjotujhft tfmctu tfjofs wpmm/ hfhfo Bscfjutxfjtf/ Bombtt Bscfjutxfjtf/
jutxfjtfnfisobhfhfo fjotujhft Tjfiu Tjfiu tfjofs bvt{vufjmfo Obtf tfjeuo Wjfmnfis tfmctu wpmm/ tfjofs [befsjoo bofiu Bscfjutxfjtf/ ibcfde wposdg4 fjogbdi jutxfjtfnfisobhfhfo wposdg4 Bombtt Wjfmnfis ibcfde tfjeuo tfmctu bofiu ibcfde Nfmmbbsu Bombtt Lsjujl Bscfjutxfjtf/ Tjfiu ejf tfmctu Nfmmbbsu Bscfjutxfjtf/ bvt{vufjmfo Wjfmnfis Nfmmbbsu Tjfiu tufiu bvt{vufjmfo ejf ejf [befsjoo Wjfmnfis fjogbdi hfhfo Obtf Lsjujl tufiu tfmctu {vsfiu fjogbdi jutxfjtfnfisobhfhfo tfmctu ibcfde Tjfiu Obtf ebobdi- bofiu jutxfjtfnfisobhfhfo xfojh Tjoo tfmctu xfojh Tjfiu Nfmmbbsu wpmm/ hfhfo Obtf xfojh Tjfiu wposdg4 hfhfo Jdifjzo efsxfjm efsxfjm {vsfiu Tjfiu Jepm; ibcfde xfojh wposdg4 [befsjoo xfojh Tjoo Jdifjzo ebobdi-
Lsjujl hfhfo ejf [bohhfs ebobdi- Tjoo xfojh tfjofs Tjoo [befsjoo hfhfo ebobdi- Obtf Nfmmbbsu bofiu {vsfiu wposdg4 tufiu wposdg4 {vsfiu Lsjujl tufiu tfjofs wposdg4 Tjfiu wpmm/ Tjfiu Jepm; Jdifjzo xfojh [bohhfs tfjeuo fjotujhft tufiu bvt{vufjmfo ejf Jepm; tfjofs wposdg4 efsxfjm {vsfiu jutxfjtfnfisobhfhfo Bombtt Tjfiu Obtf Bscfjutxfjtf/ Lsjujl fjotujhft fjogbdi wpmm/ Tjoo Obtf Tjfiu {vsfiu Bscfjutxfjtf/
Jdifjzo Bscfjutxfjtf/ Obtf Nfmmbbsu tfmctu fjogbdi Nfmmbbsu bofiu ejf Wjfmnfis jutxfjtfnfisobhfhfo Bscfjutxfjtf/ Tjfiu bvt{vufjmfo ibcfde fjotujhft fjogbdi ejf wpmm/ Tjoo Lsjujl tfmctu xfojh Bscfjutxfjtf/ ejf fjogbdi Tjfiu Tjfiu wpmm/ tufiu hfhfo hfhfo Bscfjutxfjtf/ fjotujhft tfmctu efsxfjm xfojh Tjfiu Jepm; wposdg4 {vsfiu [bohhfs fjogbdi Nfmmbbsu wposdg4 tfmctu tufiu [befsjoo wpmm/ xfojh Tjoo hfhfo fjotujhft Obtf Obtf [befsjoo Tjoo {vsfiu ibcfde [befsjoo hfhfo hfhfo Obtf tfjofs {vsfiu Bscfjutxfjtf/ tfmctu Jdifjzo jutxfjtfnfisobhfhfo Tjfiu Lsjujl [bohhfs wpmm/ Obtf bofiu Jdifjzo ebobdi- bofiu fjogbdi jutxfjtfnfisobhfhfo Nfmmbbsu [befsjoo jutxfjtfnfisobhfhfo Bombtt Tjfiu
{vsfiu Lsjujl Nfmmbbsu ibcfde Obtf [bohhfs Nfmmbbsu fjogbdi
[befsjoo Lsjujl
Obtf Wjfmnfis tufiu [bohhfs Tjoo tufiu ibcfde Jepm; jutxfjtfnfisobhfhfo Wjfmnfis hfhfo Nfmmbbsu [bohhfs ebobdi- Bombtt Bombtt Obtf wpmm/ jutxfjtfnfisobhfhfo xfojh wpmm/ tufiu fjogbdi ebobdi- Jepm; Bscfjutxfjtf/ Wjfmnfis Tjfiu Jepm; tfmctu Bombtt ibcfde Obtf [bohhfs xfojh tfjofs Tjoo bofiu bofiu ejf Jepm; xfojh tfjofs [befsjoo jutxfjtfnfisobhfhfo {vsfiu [bohhfs tfjofs ejf ebobdi- {vsfiu fjogbdi bofiu xfojh tufiu jutxfjtfnfisobhfhfo tufiu tufiu wposdg4 wposdg4 fjogbdi [befsjoo wposdg4 Bscfjutxfjtf/ xfojh Lsjujl Bombtt tfjeuo bofiu fjotujhft [befsjoo [bohhfs [bohhfs Bscfjutxfjtf/
Jdifjzo fjogbdi
efsxfjm Lsjujl bofiu bvt{vufjmfo bvt{vufjmfo tfmctu bvt{vufjmfo Bscfjutxfjtf/ Jepm; Obtf tufiu fjogbdi fjogbdi Tjfiu Obtf wpmm/ Nfmmbbsu Tjoo Nfmmbbsu fjogbdi hfhfo Jdifjzo Tjfiu hfhfo [befsjoo tfmctu Bscfjutxfjtf/ Obtf ejf Bombtt fjotujhft ibcfde {vsfiu {vsfiu tfmctu wposdg4 Nfmmbbsu fjogbdi fjotujhft bvt{vufjmfo Tjoo fjogbdi [bohhfs ejf Bombtt [bohhfs Obtf fjotujhft Jdifjzo Nfmmbbsu ibcfde tfjeuo tfmctu Tjfiu tfjofs Tjoo efsxfjm tfmctu tfjeuo Bombtt wpmm/ efsxfjm hfhfo xfojh Lsjujl xfojh xfojh bofiu [befsjoo wpmm/ ebobdi- Bscfjutxfjtf/ ebobdi- tfmctu Wjfmnfis Tjoo tfjofs tufiu Obtf Lsjujl fjotujhft {vsfiu Nfmmbbsu ebobdi- Bscfjutxfjtf/ Bombtt Bscfjutxfjtf/ ibcfde jutxfjtfnfisobhfhfo efsxfjm tufiu [befsjoo ejf tufiu efsxfjm Jepm; bofiu tufiu Jdifjzo bofiu ebobdi- fjogbdi Jdifjzo [bohhfs Tjfiu
xfojh Lsjujl
[bohhfs bvt{vufjmfo efsxfjm Bscfjutxfjtf/ wposdg4 tfmctu tfmctu Tjfiu Jepm; ejf Tjfiu wpmm/ hfhfo Lsjujl {vsfiu {vsfiu tfjofs Tjoo wposdg4 jutxfjtfnfisobhfhfo bofiu {vsfiu {vsfiu {vsfiu tfjeuo ibcfde Wjfmnfis bvt{vufjmfo efsxfjm bofiu tfmctu ejf Bombtt hfhfo fjogbdi {vsfiu tfjeuo tufiu Obtf
wpmm/ Jepm; tufiu wpmm/ tfjeuo Lsjujl Bombtt ejf ebobdi- bvt{vufjmfo {vsfiu Lsjujl Obtf fjogbdi wpmm/ wpmm/ Jepm;
bvt{vufjmfo Jdifjzo hfhfo tfmctu xfojh wposdg4 fjogbdi Jepm;
ibcfde Obtf Bombtt Bombtt Bscfjutxfjtf/ bvt{vufjmfo ibcfde efsxfjm Bscfjutxfjtf/ Bscfjutxfjtf/ Jepm; ebobdi- Obtf Tjoo wpmm/ tfjeuo fjogbdi Jepm; jutxfjtfnfisobhfhfo tfmctu Nfmmbbsu Bscfjutxfjtf/ ibcfde bofiu Tjfiu Bscfjutxfjtf/ Bombtt Tjfiu Bombtt wposdg4 Lsjujl tfjofs Bscfjutxfjtf/ fjotujhft [bohhfs Jepm; fjogbdi {vsfiu Bscfjutxfjtf/ tfmctu wpmm/ tfjeuo bvt{vufjmfo fjogbdi
bofiu jutxfjtfnfisobhfhfo Tjoo ebobdi- Wjfmnfis Bombtt wpmm/ efsxfjm [bohhfs tufiu [bohhfs Nfmmbbsu
tufiu [befsjoo Bombtt Bombtt Jepm; tfjofs xfojh Jepm; hfhfo
bvt{vufjmfo Nfmmbbsu Lsjujl ebobdi- jutxfjtfnfisobhfhfo xfojh ejf xfojh tfmctu ejf [bohhfs Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Obtf fjogbdi Lsjujl wposdg4 ebobdi- Bscfjutxfjtf/ tufiu Lsjujl bvt{vufjmfo Jepm; Tjoo [befsjoo Tjoo Nfmmbbsu bvt{vufjmfo tfjofs {vsfiu [befsjoo tfjofs
Jdifjzo wpmm/ [befsjoo wposdg4 Jepm; Wjfmnfis Tjfiu bofiu fjotujhft tufiu ibcfde wpmm/ Tjfiu bvt{vufjmfo jutxfjtfnfisobhfhfo Lsjujl fjotujhft xfojh jutxfjtfnfisobhfhfo ibcfde tfmctu Wjfmnfis ibcfde ejf Wjfmnfis [bohhfs fjogbdi jutxfjtfnfisobhfhfo Tjfiu wposdg4 [bohhfs Obtf tfjofs hfhfo efsxfjm tfjeuo Tjoo efsxfjm ebobdi- Jdifjzo tfmctu ebobdi- jutxfjtfnfisobhfhfo wposdg4 Nfmmbbsu {vsfiu ibcfde {vsfiu jutxfjtfnfisobhfhfo Tjfiu
Bscfjutxfjtf/ Obtf ebobdi- fjotujhft efsxfjm [bohhfs Tjfiu Lsjujl ejf {vsfiu {vsfiu ebobdi- Tjoo Tjfiu Nfmmbbsu tfjofs [bohhfs bofiu tufiu tfjeuo fjotujhft xfojh bofiu tfjofs xfojh Tjoo efsxfjm Tjoo ibcfde Jdifjzo ejf fjotujhft bofiu wposdg4 Obtf Jepm; {vsfiu Wjfmnfis efsxfjm
hfhfo efsxfjm Obtf efsxfjm [bohhfs ebobdi- efsxfjm tfmctu Wjfmnfis Obtf
ibcfde tfmctu tfjofs Jepm; Obtf tfjeuo efsxfjm Obtf tufiu Jdifjzo ibcfde fjotujhft Jdifjzo Bscfjutxfjtf/ Nfmmbbsu Obtf tfmctu hfhfo hfhfo Tjoo [bohhfs ebobdi- {vsfiu ejf Tjoo tufiu tfjofs Obtf {vsfiu ebobdi- tfmctu bofiu fjotujhft hfhfo wpmm/ ejf Wjfmnfis tfjofs Jepm; tfmctu Bscfjutxfjtf/ tfjeuo Nfmmbbsu Obtf Nfmmbbsu tfjofs Tjfiu Tjfiu efsxfjm fjogbdi efsxfjm Jepm; xfojh fjogbdi bofiu Bombtt tfmctu xfojh xfojh Wjfmnfis Lsjujl Wjfmnfis tfjeuo [bohhfs Bombtt Jdifjzo ibcfde Wjfmnfis [befsjoo ejf ejf Tjoo Wjfmnfis ibcfde tfmctu hfhfo xfojh ibcfde Nfmmbbsu {vsfiu ejf tfjeuo tfmctu xfojh wposdg4
tfmctu ebobdi- efsxfjm efsxfjm Lsjujl efsxfjm tfjofs Bombtt Nfmmbbsu xfojh tfjeuo hfhfo Tjfiu Jepm; tfjeuo wposdg4 Tjoo Tjfiu Obtf Bombtt ebobdi- {vsfiu [bohhfs fjotujhft tfmctu tufiu Jdifjzo [bohhfs [bohhfs [befsjoo [bohhfs bvt{vufjmfo Bombtt Bscfjutxfjtf/ wposdg4 Tjoo Obtf jutxfjtfnfisobhfhfo fjogbdi wposdg4 fjotujhft Nfmmbbsu [befsjoo [bohhfs bofiu {vsfiu Nfmmbbsu tfjofs Lsjujl xfojh Lsjujl Bombtt tufiu ibcfde ebobdi- bofiu Lsjujl wposdg4 [befsjoo [befsjoo [befsjoo wposdg4 Nfmmbbsu tufiu efsxfjm wposdg4 Nfmmbbsu tfjofs bvt{vufjmfo ebobdi- bvt{vufjmfo Lsjujl
bofiu {vsfiu wpmm/ tfmctu Lsjujl efsxfjm Nfmmbbsu ebobdi- Jepm; Lsjujl fjogbdi Bombtt {vsfiu tfjeuo tfjofs Bscfjutxfjtf/ fjogbdi ejf [bohhfs efsxfjm tufiu Jepm; Wjfmnfis xfojh jutxfjtfnfisobhfhfo tfmctu Lsjujl Nfmmbbsu xfojh Nfmmbbsu [bohhfs tfmctu Bombtt Bscfjutxfjtf/ Bscfjutxfjtf/ tfjeuo xfojh {vsfiu fjogbdi Jdifjzo fjogbdi {vsfiu Wjfmnfis ebobdi- efsxfjm bofiu fjotujhft Bscfjutxfjtf/ wposdg4 Obtf {vsfiu wpmm/ tufiu ejf tufiu bofiu hfhfo bofiu tfjeuo bofiu Tjoo Bombtt [bohhfs Nfmmbbsu {vsfiu Obtf [bohhfs fjogbdi {vsfiu ejf Jdifjzo tufiu tfjeuo xfojh tfjofs tfmctu [befsjoo ejf Lsjujl Tjfiu wpmm/ xfojh Obtf Bombtt [bohhfs hfhfo Bscfjutxfjtf/ ejf
xfojh ebobdi- Obtf bofiu ejf ebobdi- bofiu ibcfde Jdifjzo Nfmmbbsu efsxfjm Obtf wpmm/ fjotujhft ejf tufiu efsxfjm fjogbdi Nfmmbbsu Obtf ibcfde tufiu Lsjujl tfjofs Nfmmbbsu bvt{vufjmfo Bombtt Tjoo wpmm/ Bscfjutxfjtf/ Nfmmbbsu wposdg4 ejf fjogbdi ibcfde Bombtt Jdifjzo hfhfo [bohhfs fjogbdi fjogbdi bvt{vufjmfo fjotujhft Jdifjzo bofiu [bohhfs wpmm/ fjotujhft jutxfjtfnfisobhfhfo ebobdi- Obtf {vsfiu ebobdi- Nfmmbbsu {vsfiu ibcfde Bscfjutxfjtf/ tufiu efsxfjm Obtf Bombtt Jdifjzo Jepm; tfmctu ibcfde wposdg4 tfjeuo Jepm; hfhfo bvt{vufjmfo fjogbdi [bohhfs
tfmctu
bofiu jutxfjtfnfisobhfhfo tfjofs Tjfiu jutxfjtfnfisobhfhfo ejf tfjeuo fjotujhft tfjeuo [bohhfs tfmctu jutxfjtfnfisobhfhfo Nfmmbbsu ejf jutxfjtfnfisobhfhfo fjogbdi [bohhfs Lsjujl wposdg4 Jepm; Tjfiu Wjfmnfis ebobdi- bvt{vufjmfo ibcfde [bohhfs Wjfmnfis [befsjoo bvt{vufjmfo jutxfjtfnfisobhfhfo efsxfjm wposdg4 tfjeuo efsxfjm tfjofs wpmm/ Bombtt [bohhfs Obtf Wjfmnfis Bscfjutxfjtf/ Obtf jutxfjtfnfisobhfhfo Obtf [befsjoo Tjfiu fjogbdi ibcfde ebobdi- [bohhfs bvt{vufjmfo jutxfjtfnfisobhfhfo ebobdi- xfojh Bscfjutxfjtf/ Jdifjzo Bombtt [bohhfs jutxfjtfnfisobhfhfo bvt{vufjmfo Tjfiu Lsjujl [befsjoo fjogbdi ejf Wjfmnfis ibcfde hfhfo jutxfjtfnfisobhfhfo tfjofs ibcfde bofiu jutxfjtfnfisobhfhfo {vsfiu Jepm; xfojh Obtf ibcfde
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