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Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen

Author

Listed:
  • Michael Brandau

    (Sekretariat der Vereinten Nationen, Palais des Nations)

  • Christoph Endenich

    (Katholische Universität Lille)

  • Andreas Hoffjan

    (Technische Universität Dortmund)

  • Florian Müller

    (Bain & Company Germany, Inc.)

Abstract

Zusammenfassung Die EU-Richtlinie 2009/12/EG bildet seit 2009 eine gemeinsame Basis für die Regulierung von Flughafenentgelten in Europa. Die vorliegende Studie untersucht den Einfluss der Entgeltregulierung auf die Unternehmensplanung europäischer Großflughäfen auf Basis eines Samples, welches 13 europäische Länder und 50% des europäischen Luftpassagieraufkommens umfasst. Einsparungen aufgrund von Regulierungsdruck werden in den untersuchten Flughäfen insbesondere in den Bereichen Dienstleistungen und Personal realisiert. Im Rechnungswesen wird mehrheitlich eine integrierte Kosten- und Erlösrechnung eingesetzt. Die Definition des betriebsnotwendigen Kapitals durch den Regulierer auf Basis historischer Anschaffungskosten wird von den Flughäfen kritisiert, die Verkehrsmengenplanung durch Verhandlungslösungen zwischen den Parteien realistisch abgebildet.

Suggested Citation

  • Michael Brandau & Christoph Endenich & Andreas Hoffjan & Florian Müller, 2014. "Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 242-268, May.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:3:d:10.1007_bf03372898
    DOI: 10.1007/BF03372898
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    References listed on IDEAS

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    More about this item

    Keywords

    L93; L98; M40; O18;
    All these keywords.

    JEL classification:

    • L93 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Air Transportation
    • L98 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Government Policy
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure

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