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Anreizwirkungen von Verrechnungspreisen

Anreizwirkungen von Verrechnungspreisen

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: Sehr Gut, Johannes Kepler Universität Linz (Management Accounting), Sprache: Deutsch, Abstract: Ungeachtet des Facettenreichtums der Ausprägungen und Gestaltungsarten von Verrechnungspreisen gibt es ein Charakteristikum, das alle Ansätze gemein haben: adäquat eingesetzt, fungieren sie als optimales Verhaltenssteuerungsinstrument, das je nach Zielsetzung unterschiedliche Anreizwirkungen hervorrufen kann. Ein Verrechnungspreis hat Auswirkungen darauf, "... what prompts people to initiate action, what influences their choice of action, and why they persist in that action over time." Verstärkt oder gar überhaupt möglich werden diese Erscheinungen durch dezentrale Organisationsstrukturen, die Entscheidungsautonomie sowie Selbstständigkeit der Divisionen forcieren. Die Bereiche agieren wie Unternehmen in Unternehmen, nutzen Synergievorteile und Handlungsfreiheiten, aber führen auch zu Kontroversen und nichtwahrheitsgemäßer Berichterstattung zu Lasten des Gesamtergebnisses. Hier sollen Verrechnungspreise Abhilfe schaffen und Anreize setzen, um das Handeln der Manager auf die Gesamtziele der Unternehmung zu richten und opportunistisches Verhalten zu dezimieren. Marktorientierte Verrechnungspreise eignen sich aufgrund der externen Indikatoren bestens für eine objektive Ergebnisbewertung und -zurechnung und somit zur Entwicklung von Anreizen. Kritisch betrachtet wird diese Thematik aber aufgrund ihrer illusorischen Annahme von perfekten Märkten und Informationssymmetrien. Kostenorientierte Verrechnungspreise sind einfach bestimmbar, weil sie sich unkompliziert aus der internen Kostenrechnung deduzieren lassen. Der wohl bekannteste Vertreter, Hirshleifer, besagt, dass der optimale Verrechnungspreis auf Basis von Grenzkosten gebildet wird. Dies führt allerdings zum "Dilemma der pretialen Lenkung", das bereits 1903 von Schmalenbach aufgezeigt wurde. Verhandlungsorientierte Verrechnungspreise werden als L


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Product Details
  • ISBN-13: 9783640550982
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640550986
  • Publisher Date: 04 Mar 2010
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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