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Interdivisionale und intertemporale Kostenallokation zur Konstruktion zielkonsistenter Performancema

Interdivisionale und intertemporale Kostenallokation zur Konstruktion zielkonsistenter Performancema

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Springer Nature
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N/A
Part Number
0
GTIN
9783658102906
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New
Product Description

Arne Eimuth untersucht die Gestaltung zielkonsistenter finanzieller Anreizsysteme zur Steuerung einer nachgelagerten Managementebene bei zentral gettigten und bereichsbergreifenden Investitionen. Hierbei leitet der Autor durch die Integration verschiedener Modelle in einem einheitlichen Analyserahmen erstmals allgemeine Bedingungen an zielkonsistente Anreizsysteme im Fall eines oder mehrerer zu steuernder Manager bei unbekannten Zeitprferenzen her. Ferner zeigt Arne Eimuth die Bedeutung der interdivisionalen und intertemporalen Allokation der Investitionskosten im Rahmen der Performancemessung sowie Mglichkeiten und Grenzen fr das Rechnungswesen bei deren Gestaltung auf.

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