Kostenorientierte und verhandlungsorientierte Verrechnungspreissysteme im Vergleich
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Diplomarbeit aus dem Jahr 2002 im Fachbereich BWL - Controlling, Note: 2, Martin-Luther-Universität Halle-Wittenberg, Sprache: Deutsch, Abstract: In der betrieblichen Praxis finden unterschiedlichste Verrechnungspreismethoden Anwendung. In vielen wissenschaftlichen Arbeiten wurde bisher die Leistungsfähigkeit von verschiedenen Systemen verglichen. Nach wie vor ist die Bestimmung von innerbetrieblichen Verrechnungspreisen ein viel diskutiertes Thema.1 Dies gilt sowohl für die Wissenschaft, als auch für die Praxis in Unternehmen, die als Profit Center oder Investment Center organisiert sind. In den Untersuchungen wird immer wieder zu erklären versucht, warum es viele verschiedene, je nach vorhandener Organisation und daraus entstehenden Koordinationsproblemen, bevorzugte Systeme zur Bestimmung von Verrechnungspreisen gibt. Die Untersuchungen zeigen, dass es selbst in den einfachsten Modellen nicht den "optimalen" Verrechnungspreis gibt. Vielmehr erfordert kein Betätigungsfeld innerhalb eines dezentralisierten Unternehmens mehr Zeit und Aufwand, als ein akzeptables Verrechnungspreissystem zu etablieren.2 In früherer Literatur lag der Schwerpunkt darauf, Verrechnungspreissysteme dahingehend zu untersuchen, dass sie eine Zielkongruenz zwischen den Interessen der Zentrale und denen der Teilbereiche herstellen. In neuerer Literatur gewinnt ein anderer Aspekt zunehmend an Bedeutung. Es sollen Anreize zu spezifischen Investitionen, die den Wert der innerbetrieblichen Transaktion steigern, geschaffen werden. Diese Investitionen finden in der Frühphase statt und können beispielsweise die variablen Stückkosten des liefernden Bereiches senken. Da dem investierenden Bereich Fixkosten entstehen, die den operativen Gewinn verringern, müssen Anreizsysteme in die Analyse miteinbezogen werden.3 Jedes Verrechnungspreissystem beinhaltet wieder eine Vielzahl von Methoden. Kostenorientierte Systeme können auf Grenzkosten, Vollkosten, Standardkosten oder Istkosten aufbauen. Auch zweiteilig
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