haku: @author Dierkes, S. / yhteensä: 6
viite: 3 / 6
| Tekijä: | Dierkes, S. Hanrath, S. |
| Otsikko: | Steuerung dezentraler Investitions-entscheidungen auf Basis eines modifizierten Residualgewinns |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
2002 : MAY, VOL. 54:3, p. 246-267 |
| Asiasana: | INVESTMENT DECISION MAKING MANAGEMENT PERFORMANCE MEASUREMENT |
| Kieli: | ger |
| Tiivistelmä: | To control decentralized investment decisions about inelastic projects in case of asymmetric information and diverging interests among headquarters and division management it is recommended to give managers a share in residual income following the relative benefit approach. This article shows, that this performance measure fails in case of depreciation based on production units and is only partly suitable for elastic investment projects with depreciation based on time. The modified residual income, which calculates capital costs based on consumption, represents an alternative with advantages in both cases of depreciation (original in German). |
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