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Kostenoffenlegung in industriellen Abnehmer-Zulieferer-Kooperationen
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Die Offenlegung von sensiblen, betriebsinternen Kosteninformationen in zwischenbetrieblichen Kooperationen birgt ein typisches Controlling-Problem, auch wenn in einem untypischen Anwendungsfall, in sich. Mariya Antoniou prsentiert eine bislang fehlende systematische bertragung und Anpassung des Controlling-Instrumentariums auf eine zwischenbetriebliche Problematik. Aufgrund der gewonnenen fundierten wissenschaftlichen Erkenntnisse zu dieser Grauzone des Rechnungswesens leitet die Autorin konkrete Ausgestaltungsempfehlungen ab.
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