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Analyse der Anwendbarkeit von Methoden zur Verrechnungspreisbestimmung

Analyse der Anwendbarkeit von Methoden zur Verrechnungspreisbestimmung

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Controlling, Note: 1,7, Universität Hohenheim (ABWL und Controlling), Veranstaltung: Controlling Seminar, 39 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Dieser Abschnitt beschreibt schwerpunktmäßig betriebswirtschaftliche Verrechnungspreismethoden, analysiert ihre Vor- und Nachteile und damit ihre Anwendbarkeit. Die Anforderungen an effiziente Verrechnungspreise wurden u.a. von EWERT/WAGENHOFER definiert und umfassen, neben einer einfachen Methodik sowie der Akzeptanz durch die Bereichsmanager, vor allem die Erfüllung der beiden internen Hauptfunktionen. Die Hauptfunktionen wurden bereits im Rahmen einer allgemeinen Funktionsbetrachtung im vorangegangenen Abschnitt beschrieben und mit der Koordinations- sowie der Erfolgsermittlungsfunktion klar abgegrenzt. Die Analyse der Funktionserfüllung durch die dargestellten Verrechnungspreismethoden stellt neben der Methodenbeschreibung den wichtigsten Teil dieses Abschnitts dar. Die Bewertung des Erfüllungsgrads der Hauptfunktionen wirft alsbald die Frage auf, welcher Maßstab genutzt werden soll. Als Bemessungsgrundlage dazu dienen die Optima der Definitionen der Funktionen selber. Demnach ist die Koordinationsfunktion bestmöglich erfüllt, wenn die Entscheidungen der dezentral agierenden Manager so koordiniert werden, dass sich ein gesamtzieloptimales Unternehmensergebnis, im Sinne einer First-Best Lösung, einstellt. Eine optimale Erfüllung der Erfolgsermittlungsfunktion ist dann gewährleistet, wenn die Verrechnungspreismethoden in der Lage sind, den Erfolg der Unternehmensbereiche realistisch darzustellen und klar abzugrenzen. Die Erfolge sollen realistisch ausgewiesen werden, weil die Bereichsmanager in der Regel in Abhängigkeit von deren Höhe vergütet werden und diese somit eine Maximierung der Bemessungsgrundlage ihrer Vergütung anstreben. Eine Optimierung der Bereichsergebnisse führt wiederum zu einer erhöhten Zielerreichung auf Ebene des Gesamtunte


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Product Details
  • ISBN-13: 9783640172443
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640172442
  • Publisher Date: 28 Sep 2008
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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Analyse der Anwendbarkeit von Methoden zur Verrechnungspreisbestimmung
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Analyse der Anwendbarkeit von Methoden zur Verrechnungspreisbestimmung
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