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Transparenz als Erfolgsfaktor der wertorientierten Vertriebs- und Unternehmenssteuerung: das Beispiel Siemens Healthcare

Author

Listed:
  • Michael Sen

    (Siemens AG)

  • Daniel Fallscheer

    (Doktorand im Stab von Michael Sen und am Lehrstuhl für Controlling der Bergischen Universität Wuppertal)

Abstract

Zusammenfassung Ein zunehmend kompetitives und unterschiedlich stark reguliertes Marktumfeld sowie strenge internationale Steuervorschriften stellen für Siemens Healthcare eine besondere Herausforderung bei der Steuerung der Vertriebsaktivitäten dar. Die bisher im Ein-Kreis-Verrechnungspreissystem primär zur Sicherstellung der Tax Compliance verwendeten Verrechnungspreise sind dabei ungeeignet, eine marktorientierte Steuerung zu gewährleisten. Vor diesem Hintergrund hat Siemens Healthcare ein Steuerungssystem konzipiert und implementiert, das auf die Verwendung von Verrechnungspreisen zur Geschäftssteuerung verzichtet. Es verankert die Finanzperspektive im Vertrieb und forciert den Wandel von einer Mengen- zu einer Preis-Kultur. Ferner wird eine Steigerung der Kapitaleffizienz ermöglicht.

Suggested Citation

  • Michael Sen & Daniel Fallscheer, 2013. "Transparenz als Erfolgsfaktor der wertorientierten Vertriebs- und Unternehmenssteuerung: das Beispiel Siemens Healthcare," Schmalenbach Journal of Business Research, Springer, vol. 65(1), pages 97-108, February.
    • Handle: RePEc:spr:sjobre:v:65:y:2013:i:1:d:10.1007_bf03373711
    DOI: 10.1007/BF03373711
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    References listed on IDEAS

    as
    1. Stein, Jeremy C, 1997. "Internal Capital Markets and the Competition for Corporate Resources," Journal of Finance, American Finance Association, vol. 52(1), pages 111-133, March.
    2. Stein, Jeremy C., 2003. "Agency, information and corporate investment," Handbook of the Economics of Finance, in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, edition 1, volume 1, chapter 2, pages 111-165, Elsevier.
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    More about this item

    Keywords

    I11; G31; G32;
    All these keywords.

    JEL classification:

    • I11 - Health, Education, and Welfare - - Health - - - Analysis of Health Care Markets
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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