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Verrechnungspreise in multinationalen Unternehmen - ein Überblick

Verrechnungspreise in multinationalen Unternehmen - ein Überblick

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Controlling, Note: 1,7, Georg-August-Universität Göttingen (Lehrstuhl für Industrielles Management und Unternehmensrechnung ), Veranstaltung: Internationales Controlling, 10 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Der Anteil konzerninternen Lieferungs- und Leistungsverkehrs am Welthandel betrug 1998 bereits geschätzte 60%. Durch die Globalisierung hat diese Zahl noch zugenommen: Unternehmen und Konzerne werden komplexer, es entstehen neue Strukturen. Multinationale Unternehmen sind dabei aufgrund ihrer Komplexität selten zentral organisiert, die Erstellung einer simultanen Gesamtplanung ist nahezu unmöglich geworden. Stattdessen wird durch dezentrale autonome organisatorische Teilbereiche, oft als Profit Center geführt, eine Entlastung der Unternehmensführung angestrebt. Von der organisationstheoretischen Seite her betrachtet ist hierbei dennoch zentrale Koordination notwendig, um zu verhindern, dass nur noch voneinander unabhängige Einzelentscheidungen getroffen und erfolgsbeeinflussende Interdependenzen missachtet werden. Die Entscheidungen aller Akteure müssen so aufeinander abgestimmt werden, dass unternehmenszielkonform gewirtschaftet wird. Dies geschieht durch die Bewertung innerbetrieblicher Leistungen. Von der steuerlichen Seite her betrachtet ergibt sich die Möglichkeit des Gewinntransfers mit Hilfe solcher Verrechnungspreise. Dies ist für rund 85% der Multinationalen Unternehmen deren wichtigste Funktion. Es entsteht dabei international die Problematik einer angemessenen Gewinnabgrenzung für die Besteuerung. Beide Themenbereiche müssen Unternehmen in ihre Verrechnungspreissysteme einbinden - eine Aufgabe, die einiges Kopfzerbrechen bereiten kann. Die folgende Arbeit führt an die damit verbundenen Problematiken heran: sie stellt zunächst in einem kurzen Überblick Grundlagen und Funktionen der innerbetrieblichen Leistungsbewertung dar. Es folgen Erläuterungen zur Funktion der pretiale


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Product Details
  • ISBN-13: 9783638767545
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 363876754X
  • Publisher Date: 24 Aug 2007
  • Height: 216 mm
  • No of Pages: 24
  • Series Title: German
  • Weight: 54 gr


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