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Verrechnungspreismanagement in der Unternehmenspraxis

In: Handbuch Controlling

Author

Listed:
  • Stephan Rasch

    (PricewaterhouseCoopers GmbH)

  • Dominik Ilgner

    (Brose Tuscaloosa Inc)

  • Tanja Keser

    (PricewaterhouseCoopers GmbH)

Abstract

Zusammenfassung Die Problematik der Verrechnungspreise ist aus Sicht des Controllings von großer Bedeutung, da ein großer Teil der Transaktionen innerhalb einer Unternehmensgruppe konzerninterne Transaktionen sind. Dabei ergibt sich jedoch ein Zielkonflikt zwischen der steuerlichen Gewinnabgrenzung zwischen den Einheiten eines Konzerns einerseits und der Kontroll- und Koordinationsfunktionen andererseits, die aus betriebswirtschaftlicher Sicht für die Preis- und Margensteuerung von Verrechnungspreisen im Vordergrund stehen.

Suggested Citation

  • Stephan Rasch & Dominik Ilgner & Tanja Keser, 2022. "Verrechnungspreismanagement in der Unternehmenspraxis," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 637-657, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_31
    DOI: 10.1007/978-3-658-26431-4_31
    as

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