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Strategische Kostenrechnung: Eine spieltheoretische Begriffsbildung

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  • Hermann Jahnke

    (Universität Bielefeld)

  • Anne Chwolka

    (Universität Bielefeld)

Abstract

Summary In this paper, a game-theoretic Interpretation of Strategie cost accounting is pro-vided. As an example, we consider the capacity decision by an investor and the pricing decision by a produet manager in a stochastic manufacturing setting. Once installed, the capacity cannot be increased in the short run. If the subsequent pricing decision is based on the product’s marginal cost, an intended Service level can only be achieved by a suboptimal level of inventory. In contrast, if the produet cost also includes cost of capacity, the resulting price is consistent with the preceding capacity decision. This combination of price and capacity forms a sub-game perfect equilibrium which is optimal for the investor. In this sense, the füll costing System is a Strategie costing System.

Suggested Citation

  • Hermann Jahnke & Anne Chwolka, 1998. "Strategische Kostenrechnung: Eine spieltheoretische Begriffsbildung," Schmalenbach Journal of Business Research, Springer, vol. 50(7), pages 656-677, July.
    • Handle: RePEc:spr:sjobre:v:50:y:1998:i:7:d:10.1007_bf03371527
    DOI: 10.1007/BF03371527
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    References listed on IDEAS

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    1. Gal-Or, Esther, 1993. "Strategic Cost Allocation," Journal of Industrial Economics, Wiley Blackwell, vol. 41(4), pages 387-402, December.
    2. Banker, Rajiv D. & Datar, Srikant M. & Kekre, Sunder, 1988. "Relevant costs, congestion and stochasticity in production environments," Journal of Accounting and Economics, Elsevier, vol. 10(3), pages 171-197, July.
    3. Lode Li, 1992. "The Role of Inventory in Delivery-Time Competition," Management Science, INFORMS, vol. 38(2), pages 182-197, February.
    4. Amin H. Amershi & Peter Cheng, 1990. "Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 61-99, September.
    5. Baiman, Stanley, 1990. "Agency research in managerial accounting: A second look," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 341-371.
    6. Jing-Sheng Song, 1994. "The Effect of Leadtime Uncertainty in a Simple Stochastic Inventory Model," Management Science, INFORMS, vol. 40(5), pages 603-613, May.
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    Cited by:

    1. Frank Schuhmacher, 2001. "Verhandlungssichere Finanzierungsverträge im Dyopol," Schmalenbach Journal of Business Research, Springer, vol. 53(2), pages 127-154, March.

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