Anreizwirkungen kostenbasierter Verrechnungspreise und die Vergabe von Verfügungsrechten für Investitionen

Lengsfeld, Stephan

doi:10.1007/bf03371662

Cited by 6 publications

(3 citation statements)

References 8 publications

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“…Regarding the decentralized departments of a single company, the implementation of an internal market by using transfer pricing attracts special attention. Relevant theoretical investigations of how decentralized units are coordinated, with respect to specific investments include Edlin and Reichelstein (1995); Baldenius and Reichelstein (1998); Baldenius et al (1999); Baldenius (2000); Wielenberg (2000); Pfeiffer (2002); Sahay (2003);Pfeiffer (2003); Böckem and Schiller (2004); Johnson (2006), and Lengsfeld (2006). In the majority of studies, the upstream production unit can reduce the manufacturing costs and the downstream marketing unit can increase the sales revenue by making specific investments.…”

Section: Literature Reviewmentioning

confidence: 97%

Coordination of supply chain investments and the advantage of revenue sharing

Lohmann

2010

Z Betriebswirtsch

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As examples of the practice show, revenue-sharing agreements between independent companies are arranged to coordinate a supply chain. Using an incomplete contracting model this article identifies conditions under which revenue-sharing agreements as well as pricing agreements are favorable for the involved companies. The main results show that revenue sharing increases the investment tendency of the upstream company to make revenue-affecting specific investments and, under certain circumstances, increases the expected profit of both companies. Therefore, revenue sharing should be used if the success of the supply chain depends on a supply chain-crossing differentiation strategy.

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Section: Literature Reviewmentioning

confidence: 97%

Coordination of supply chain investments and the advantage of revenue sharing

Lohmann

2010

Z Betriebswirtsch

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“…The implementation of an internal market using transfer pricing is of particular interest in cases involving the decentralized departments of a single company. Relevant theoretical investigations into the coordination between decentralized units with respect to specific investments include, for example, the studies of Edlin and Reichelstein (1995), Baldenius and Reichelstein (1998), Baldenius et al (1999), Baldenius (2000), Wielenberg (2000), Pfeiffer (2002), Sahay (2003), Böckem and Schiller (2004), Johnson (2006), Lengsfeld (2006), as well as Pfeiffer and Wagner (2007). In the majority of these studies, the upstream production unit can reduce the manufacturing costs and the downstream marketing unit can increase the sales revenue by making specific investments.…”

Section: Problem Definition and Literature Reviewmentioning

confidence: 99%

Investments in Ski Areas: Effects of Compensation Payments in a Complementary Value Network

Lohmann¹,

Crasselt²

2012

Tourism Economics

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This study focuses on a complementary value network consisting of a snow sports company operating in a ski resort and accommodation businesses located in that resort. If the snow sports company increases the resort's attractiveness by investing in new infrastructure, such as ski lifts or snowmaking facilities, its investment has positive external effects on the revenue of local accommodation businesses. If the cost of these external effects is not compensated by the accommodation businesses, this situation typically creates an underinvestment problem at the expense of the snow sports company. In this context, the authors analyse the extent to which revenue-based and quantitybased compensation payments can mitigate the problem. First, they identify conditions under which such payments increase the profits of both the snow sports company and the accommodation businesses. They further show that a revenue-based compensation payment dominates a quantity-based compensation payment with respect to company profit maximization, because it distorts neither the price nor the quantity decisions of the accommodation businesses.

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“…Abbildung des Investitionsprozess im Rechnungswesen und in der bisherigen Transferpreisliteratur von Baldenius /Reichelstein/Sahay (1999), , Pfeiffer (2002), Sahay (2003), Hofmann/Pfeiffer (2006), Lengsfeld (2006) und Lengsfeld/Pfeiffer/Schiller (2007) untersuchte Fall würde daher dem Wert Eins entsprechen. In diesem Fall werden sämtliche Investitionsauszahlungen unmittelbar nach Entstehung wie Aufwand behandelt und entfalten daher keinerlei Wirkungen in der zweiten Periode.…”

Section: Modellaufbauunclassified

Verbessern Periodenabgrenzungen die Fähigkeit von Verrechnungspreisverfahren zur Lösung spezifischer Investitionsprobleme?

Pfeiffer¹,

Wielenberg

2008

Z. Betriebswirtsch

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Anreizwirkungen kostenbasierter Verrechnungspreise und die Vergabe von Verfügungsrechten für Investitionen

Cited by 6 publications

References 8 publications

Coordination of supply chain investments and the advantage of revenue sharing

Coordination of supply chain investments and the advantage of revenue sharing

Investments in Ski Areas: Effects of Compensation Payments in a Complementary Value Network

Verbessern Periodenabgrenzungen die Fähigkeit von Verrechnungspreisverfahren zur Lösung spezifischer Investitionsprobleme?

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