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Simulationsstudie zur Wirkung steuerinduzierter Lenkpreise

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658213268
Condition
New
Product Description

Diese Simulationsstudie untersucht die Auswirkungen verschiedener steuerinduzierter Lenkpreismodellvarianten bei risikobehafteten Kosten- und Erlskonstellationen auf die Investitions- und Mengenentscheidungen sowie auf die Erfolgsgren eines Konzernverbunds. Die Ausarbeitung liefert Entscheidungshilfen fr das Management zur zuknftigen Gestaltung steuerinduzierter Lenkpreise im internationalen Konzern. Steuerinduzierte Lenkpreise kombinieren die teils kontroversen Wirkungen der internen Koordination und der steuerinduzierten Erfolgsermittlung in Form eines Verrechnungspreises fr konzerninterne Leistungsbeziehungen. Dabei stehen sie in der Praxis aufgrund von Zielkonflikten regelmig im Spannungsfeld zwischen dem Controlling und der Steuerabteilung.

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