haku: @indexterm VERTICAL INTEGRATION / yhteensä: 190
viite: 125 / 190
| Tekijä: | Picot, A. |
| Otsikko: | Ein neuer Ansatz zur Gestaltung der Leistungstiefe = A new concept for performance depth |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1991 : APR, VOL. 43:4, p. 336-357 |
| Asiasana: | COST ACCOUNTING ACCOUNTING THEORY VERTICAL INTEGRATION DECISION MAKING COMPANY PERFORMANCE |
| Kieli: | ger |
| Tiivistelmä: | The importance of vertical integration decisions for strategic structures and operational processes of business organisations is outlined. Given this background, transaction cost theory offers a suitable basis for the support of vertical integration decisions. After a short description of that theory a pragmatic translation of this approach for practical decisions on vertical integration is presented. The concept is based on practical experiences derived from empirical research as well as from consulting projects. It is shown that thereby vertical integration decisions can be taken in a differentiated and solid manner without getting lost in accounting data. |
SCIMA