workplace security Netto investment / Decrease of workplace incidents Social goals Optimisation/improvement of the workplace environment Decrease of envorimental damage Ecological goals Economical handling of scarce resources Economic goals Replacement investments Expansion investments Rationalisationinvestment Investments into other sectors for risk spreading Restructioninvestments Nettoinvestition (80.000,00 - 5.000,00) / 10 = (80.000,00 + 5.000,00) / 2 = 7.500,00 12.500,00 42.500,00 37.500,00 1 2 3 4 5