Investitionssumme

Investitionssumme is a German term used in finance and budgeting to denote the total amount of capital required for a specific investment project or for a portfolio of investments. It represents the outlay necessary to acquire, install and make an asset or program ready for use, including all relevant costs that contribute to the project’s capital expenditure.

Typically, the Investitionssumme includes the purchase price of assets, installation and commissioning costs, transportation and handling, taxes and fees, and other directly attributable costs such as permits, engineering services, and contingency allowances. In some contexts, it may also encompass financing costs that are capitalized as part of the project’s capital budget, although ongoing interest payments are often categorized separately as financing expenses (OPEX or CAPEX depending on accounting treatment).

In budgeting and financial analysis, the Investitionssumme is a key input for evaluating project feasibility, capital planning, and funding strategies. It is commonly reported as capital expenditure (CAPEX) for a given period and is used in calculations of net present value (NPV), internal rate of return (IRR), and payback period. The term helps distinguish one-time or initial outlays from ongoing operating costs (OPEX).

Contextual usage varies: in corporate finance, it refers to the sum invested in assets like machinery or IT infrastructure; in public sector and municipal planning, it covers infrastructure and community projects. Related concepts include Investitionsvolumen (investment volume) and Investitionskosten (investment costs), which are closely linked but emphasize different perspectives on the same financial outlay.