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Die Rekonstruktion interner Märkte, das Dilemma der pretialen Lenkung und spezifi sche Investitionsprobleme

Author

Listed:
  • Thomas Pfeiffer

    (Universität Wien)

  • Joachim Wagner

    (Universität Wien)

Abstract

Zusammenfassung In der vorliegenden Arbeit wurde das Dilemma der pretialen Lenkung in einer Welt unvollständiger Verträge einer erneuten Untersuchung unterzogen. Als Ergebnis zeigte sich, dass eine zentrale Planung gegenüber einer dezentralen Steuerung mit Verrechnungspreisen überlegen ist, wenn eine hinreichend positive Korrelation zwischen Kosten- und Erlösentwicklung besteht (und vice versa). Darauf aufbauend wurde untersucht, inwieweit Effizienzsteigerungen mit einem hybriden Mechanismus im Sinne von Edlin/Reichelstein (1995) möglich sind, wobei erweiternd davon ausgegangen wurde, dass von den Parteien das ursprünglich geplante Bereichsergebnis im Rahmen ihrer Verhandlungen unterschiedlich stark geltend gemacht werden kann.

Suggested Citation

  • Thomas Pfeiffer & Joachim Wagner, 2007. "Die Rekonstruktion interner Märkte, das Dilemma der pretialen Lenkung und spezifi sche Investitionsprobleme," Schmalenbach Journal of Business Research, Springer, vol. 59(8), pages 958-981, December.
  • Handle: RePEc:spr:sjobre:v:59:y:2007:i:8:d:10.1007_bf03372784
    DOI: 10.1007/BF03372784
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    References listed on IDEAS

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    2. Tim Baldenius & Stefan Reichelstein, 1998. "Alternative Verfahren zur Bestimmung innerbetrieblicher Verrechnungspreise," Schmalenbach Journal of Business Research, Springer, vol. 50(3), pages 236-259, March.
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    7. Christian Hofmann & Thomas Pfeiffer, 2006. "Verfügungsrechte und spezifische Investitionen: Steuerung über Budgets oder Verrechnungspreise?," Schmalenbach Journal of Business Research, Springer, vol. 58(4), pages 426-454, June.
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    Cited by:

    1. Robert Ullmann & Mark Trede, 2015. "Interquartilsbandbreiten bei der Ermittlung von Verrechnungspreisen: Average-Methode und Pooling-Methode," Schmalenbach Journal of Business Research, Springer, vol. 67(3), pages 329-366, September.
    2. Robert F. Göx, 2011. "Innerbetriebliche Verrechnungspreise zur Koordination von Handels- und Investitionsanreizen," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 34-44, January.
    3. Clemens Löffler & Thomas Pfeiffer & Ulf Schiller & Joachim Wagner, 2011. "Zentralisierung, Transferpreise und spezifische Investitionen: Ein selektiver Verfahrensvergleich," Schmalenbach Journal of Business Research, Springer, vol. 63(63), pages 1-33, January.

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    More about this item

    Keywords

    Internal Markets; Prices; Specific Investments;
    All these keywords.

    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • E22 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Investment; Capital; Intangible Capital; Capacity
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure

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