haku: @author Maus, S. / yhteensä: 7
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| Tekijä: | Maus, S. |
| Otsikko: | Strategiekonforme Kostenrechnung bei Unsicherheit |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1997 : VOL. 49:12, p. 1019-1046 |
| Asiasana: | COST ACCOUNTING STRATEGIC PLANNING CONTROL AGENCY THEORY INVESTMENTS ACCOUNTING THEORY |
| Kieli: | ger |
| Tiivistelmä: | This article deals with the controlling problem of coordinating long-term and short-term planning. Short- term decisions have to be conformable to business strategies. The investment approach of cost accounting theory provides a solution to this problem: Short-term planning is conformable to strategic planning, if costs are included in the short-term decision criteria, that are derived from net present values of the strategies. Until now this hypothesis is only proved to be valid in a riskless world. In a world with uncertainty this conclusion cannot be hold any longer. Futhermore, a detailed analysis shows that the problem emergers as a typical principal-agent-problem. Therefore the investment approach in the actual formulation cannot solve the considered controlling problem. |
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