Managementkonzepte: Pretiale Lenkung nach Schmalenbach
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Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Sprache: Deutsch, Abstract: Die Anwendung pretialer Mittel zur Betriebslenkung ist keine neue Erscheinung, sondern geht auf die Jahrhundertwende zurück. In Deutschland sind FLICK und AEG als Pioniere auf dem Gebiet der pretialen Betriebslenkung zu nennen. In den USA waren es Unternehmen wie DUPONT und GENERAL MOTORS, die in den zwanziger Jahren pretiale Mittel als Steuerungsinstrumente einführten. In dem 1948 veröffentlichten zweiten Band "Pretiale Wirtschaftslenkung" stellt SCHMALENBACH die von ihm entwickelte Pretiale Betriebslenkung vor. Die pretiale Lenkung ist ein Steuerungsinstrument für delegierte und damit dezentral getroffene Entscheidungen innerhalb eines Unternehmens. SCHMALENBACH bietet mit seinem Konzept eine Alternative zu der damals vorherrschenden direkten, bürokratischen Führung durch Anweisungen bzw. Befehle, die sich in Deutschland während des zweiten Weltkrieges in der Extremform des "Führerprinzips" widerspiegelte. Der wichtigste Unterschied der beiden Führungsinstrumente ist darin zu sehen, dass die pretiale Lenkung nicht direkt durch Anordnungen, sondern indirekt durch Preise Einfluss auf die Mitarbeiter des Unternehmens nimmt. Daher leitet sich auch die Bezeichnung pretiale Betriebslenkung ab. Ziel dieser Arbeit ist es die theoretischen Grundlagen des Konzepts der pretialen Betriebslenkung von SCHMALENBACH vorzustellen. Aufgezeigt werden die daraus resultierenden Anforderungen sowohl an die Organisation als auch an den Verrechnungspreis und es werden die wichtigsten Erkenntnisse dieses Kapitels zusammengefasst. Abschlie end wird die pretiale Lenkung als Steuerungsinstrument kritisch gewürdigt.
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