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Zur Konsistenz von Abweichungsanalysen in hierarchischen Kennzahlensystemen

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  • Vetschera, Rudolf

Abstract

Hierarchische Kennzahlensysteme stellen eine bedeutende konzeptuelle Grundlage für Management- Informationssysteme dar. In dieser Arbeit wird ein bisher unberücksichtigter Aspekt der Abweichungsanalyse in derartigen Kennzahlensystemen aufgegriffen: die Konsistenz der als signifikant ausgewiesenen Abweichungen über mehrere Hierarchiestufen des Kennzahlensystems hinweg. Es wird gezeigt, daß Zusammenhänge zwischen den auf unterschiedlichen Hierarchiestufen ausgewiesenen Abweichungen nur unter recht einschränkenden Voraussetzungen hergestellt werden können und die Bedeutung derartiger (In-) Konsistenzen für die Abweichungsanalyse wird diskutiert.

Suggested Citation

  • Vetschera, Rudolf, 1993. "Zur Konsistenz von Abweichungsanalysen in hierarchischen Kennzahlensystemen," Discussion Papers, Series I 269, University of Konstanz, Department of Economics.
    • Handle: RePEc:zbw:kondp1:269
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