haku: @author Wiese, H. / yhteensä: 6
viite: 3 / 6
| Tekijä: | Wiese, H. |
| Otsikko: | Das Theorie-praxis-paradox der Kostenrechnung aus verhandlungstheoretischer Sicht |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1994 : JUN, VOL. 46:6, p. 525-537 |
| Asiasana: | VARIABLE COSTING BARGAINING ENVIRONMENT |
| Kieli: | ger |
| Tiivistelmä: | Why do firms use full rather than variable costs? A large number of explanations has been brought forth. The author gives yet another explanation based on bargaining theory. It can be shown that, in an uncertain environment, it may not be optional to supply the selling agents with the relevant (variable) cost data. Instead, selling agents might do better for their firm when entering negotiations equipped with higher costs, possibly interpreted as full costs. |
SCIMA