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Kostenkontrollmanagement und Verhaltenssteuerung

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Springer Nature
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N/A
Part Number
0
GTIN
9783824467099
Condition
New
Product Description

Die Verhaltenswirkung einer Kostenkontrolle wird allgemein anerkannt, ohne da bisher konkrete Ergebnisse zur verhaltenssteuernden Ausgestaltung vorliegen, die wesentlich ber heuristische Aussagen hinausgehen. Markus Coenen entwickelt unter Anwendung der Principal-Agent-Theorie ein Modell, das die Verhaltenssteuerung durch das Kostenkontrollmanagement eingehend analysiert. Der Autor weist nach, da es fr das Kostenkontrollmanagement vorteilhaft ist, Signale ber den nicht beobachtbaren Arbeitseinsatz des Agenten bereitzustellen. Diese Signale nutzt der Autor, um eine anreizorientierte Ausgestaltung des Kostenkontrollmanagements abzuleiten.

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