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Integratives Kostencontrolling

Integratives Kostencontrolling

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824477630
Condition
New
Product Description

Der Ausweis einer Kostenabweichung beeinflusst das Verhalten des Kostenverantwortlichen. Art und Hhe der Beeinflussung wurden bisher nicht systematisch untersucht. Oliver Lange verbindet entscheidungsuntersttzende Kostenabweichungsanalysen mit einem verhaltenssteuernden Managementanreizsystem der Prinzipal-Agenten-Theorie. Mit der differenziert-proportionalen Kostenabweichungsanalyse auf Minimumbasis entwickelt er ein Kostencontrollinginstrument, welches die Verhaltenswirkungen explizit aufzeigt und steuerbar macht.

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