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Search: subject_exact:"Kostenverrechnung"
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Kostenverrechnung
229
Cost allocation
227
Theorie
118
Theory
116
Game theory
48
Spieltheorie
48
Kooperatives Spiel
36
Cooperative game
35
Cost accounting
33
Kostenrechnung
33
Kosten
27
Data envelopment analysis
25
Data-Envelopment-Analyse
25
Costs
23
Deutschland
22
Kostenverteilung
22
Allocation
21
Allokation
21
Fixed costs
20
Fixkosten
20
Germany
18
Shapley value
17
Shapley-Wert
17
Public goods
16
Transfer pricing
16
Verrechnungspreis
16
Öffentliche Güter
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Unternehmenskooperation
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Fixed cost allocation
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Lieferkette
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Supply chain
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Core
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USA
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Gemeinkosten
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cost allocation
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English
199
German
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2
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Koster, Maurice
6
Liang, Liang
6
Bergantiños, Gustavo
5
Dehez, Pierre
5
Friedman, Eric
5
Li, Feng
5
Tellone, Daniela
5
Zhu, Qingyuan
5
Borm, Peter
4
Moulin, Hervé
4
Wei, Donna
4
An, Qingxian
3
Brânzei, Rodica
3
Buchholz, Wolfgang
3
Chu, Junfei
3
Emrouznejad, Ali
3
Hougaard, Jens Leth
3
Li, Yongjun
3
Peters, Wolfgang
3
Schoppmann, Florian
3
Sprumont, Yves
3
Sörensen, Kenneth
3
Tijs, Stef
3
Vanovermeire, Christine
3
Vidal-Puga, Juan J.
3
Wu, Jie
3
Albizuri, M. J.
2
Altmann, Jörn
2
Bauer, Ralf
2
Bayou, Mohamed E.
2
Boonen, Tim J.
2
Brandl, Reinhard
2
Cokins, Gary
2
Crettez, Bertrand
2
Dai, Qianzhi
2
Davoyan, Ruzana
2
Deloche, Régis
2
Dermine, Jean
2
Effelsberg, Wolfgang
2
Evans, John P.
2
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Center for Economic Research <Tilburg>
3
Agora Energiewende
1
Bayerisches Staatsinstitut für Hochschulforschung und Hochschulplanung
1
Books on Demand GmbH <Norderstedt>
1
Europäische Kommission
1
Fraunhofer-Institut für Produktionstechnologie IPT
1
Georg-August-Universität Göttingen / Wirtschaftswissenschaftlicher Fachbereich
1
Instituto Valenciano de Investigaciones Económicas
1
International Seminar on Sharing of Health Care Costs <1979, Wolfsberg, Ermatingen>
1
London School of Economics and Political Science / Department of Operational Research
1
Nomos Verlagsgesellschaft
1
RWTH Aachen
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Technische Universität Chemnitz
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Universität Heidelberg
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Université de Montréal / Département de sciences économiques
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1
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European journal of operational research : EJOR
7
Discussion paper / Center for Economic Research, Tilburg University
5
Mathematical social sciences
5
Economics letters
4
Journal of mathematical economics
4
Journal of the Operational Research Society
4
Management science : journal of the Institute for Operations Research and the Management Sciences
4
Mathematical methods of operations research
4
Advances in management accounting : a research annual
3
Faculty & research / Insead : working paper series
3
Games and economic behavior
3
International journal of game theory : official journal of the Game Theory Society
3
International journal of production economics
3
Journal of public economic theory
3
OR spectrum : quantitative approaches in management
3
Review of economic design : RED
3
Transportation research / E : an international journal
3
Working papers / Rutgers University, Department of Economics
3
Annals of operations research ; volume 274, numbers 1/2 (March 2019)
2
Cahier / Départment de Sciences Économiques, Université de Montréal
2
CentER Discussion Paper Series
2
Controlling im Krankenhaus
2
Göttinger wirtschaftswissenschaftliche Studien
2
International game theory review
2
International journal of health care finance and economics
2
Internet and network economics : third international workshop, WINE 2007, San Diego, CA, USA, December 12-14, 2007 ; proceedings
2
Les cahiers de recherche / Université Laval, Département d'Economique
2
Management accounting research
2
Mathematics of operations research
2
Monographien / Bayerisches Staatsinstitut für Hochschulforschung und Hochschulplanung, IHF
2
Omega : the international journal of management science
2
SpringerLink / Bücher
2
The electricity journal
2
Transfer pricing in a post-BEPS world
2
Abacus : a journal of accounting, finance and business studies
1
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
1
Advances in accounting : a research annual
1
Annals of operations research ; 226
1
Arbeidsnotat / Samfunns- og næringslivsforskning AS
1
Arbeitspapiere / Universität - Gesamthochschule Siegen, Institut für Ökologische Betriebswirtschaft (IÖB)
1
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ECONIS (ZBW)
242
USB Cologne (EcoSocSci)
5
EconStor
2
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101
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249
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Date (oldest first)
101
Using fuzzy set theory to help resolve governmental hospitals' health care decision conflicts
Bayou, Mohamed E.
;
Reinstein, Alan
;
Du, Xinyu
;
Arya, Avinash
- In:
Advances in management accounting : a research annual
24
(
2014
),
pp. 163-187
Persistent link: https://www.econbiz.de/10010476862
Saved in:
102
Kosten- versus Erlösverteilung im DRG-System : Analyse – Verfahren – Praxisbeispiele
Zapp, Winfried
-
2014
Grundlagen der Erlösverteilung im Krankenhaus -- Stand der Kosten- und Erlösverteilung in deutschen Krankenhäusern -- Kritischer Vergleich der Erlösverteilungsverfahren -- Kostenrechnung in Verbundstrukturen – ein Werkstattbericht -- Kosten- und Erlösverteilung – Anwendung am Beispiel...
Persistent link: https://www.econbiz.de/10014021235
Saved in:
103
Cost allocation and airport problems
Thomson, William
-
2007
Persistent link: https://www.econbiz.de/10003837283
Saved in:
104
Entry deterrence through credible commitment to transfer pricing at direct cost
Matsui, Kenji
- In:
Management accounting research
24
(
2013
)
3
,
pp. 261-275
Persistent link: https://www.econbiz.de/10009780514
Saved in:
105
Allocating the cost of empty railcar miles in a dynamic railroad network
Cheng, Yao
;
Tan, Jingzi
;
Lin, Wei-Hua
- In:
International journal of shipping and transport …
5
(
2013
)
3
,
pp. 350-366
Persistent link: https://www.econbiz.de/10009771022
Saved in:
106
Integration of the cost allocation in the optimization of collaborative bundling
Vanovermeire, Christine
;
Sörensen, Kenneth
-
2013
Persistent link: https://www.econbiz.de/10010203537
Saved in:
107
Strategic cooperation in cost sharing games
Hoefer, Martin
- In:
International journal of game theory : official journal …
42
(
2013
)
1
,
pp. 29-53
Persistent link: https://www.econbiz.de/10009708154
Saved in:
108
Data games : sharing public goods with exclusion
Dehez, Pierre
;
Tellone, Daniela
- In:
Journal of public economic theory
15
(
2013
)
4
,
pp. 654-673
Persistent link: https://www.econbiz.de/10010213165
Saved in:
109
Allocating a fixed cost based on data envelopment analysis and satisfaction degree
Li, Yongjun
;
Yang, Min
;
Chen, Ya
;
Dai, Qianzhi
;
Liang, Liang
- In:
Omega : the international journal of management science
41
(
2013
)
1
,
pp. 55-60
Persistent link: https://www.econbiz.de/10009682211
Saved in:
110
Entry Deterrence Through Credible Commitment to Transfer Pricing at Direct Cost
Matsui, Kenji
-
2013
This paper examines the choice between direct and absorption costing in a cost-based transfer pricing system for duopolistic firms competing with product market prices. Existing literature has shown that the adoption of an absorption costing system, which drives up the intrafirm transfer price,...
Persistent link: https://www.econbiz.de/10013088695
Saved in:
111
Cross-Subsidization, Cost Allocation, and Tacit Coordination
Hughes, John
-
2013
This paper considers the prospect that multiproduct firms facing each other in separate markets might tacitly coordinate their production through strategic common service cost allocations and mutually benefit from such action as a consequence. Our analysis suggests that decentralization cum...
Persistent link: https://www.econbiz.de/10013080901
Saved in:
112
Outsourcing price decisions : evidence from US 9802 imports
Swenson, Deborah
-
2005
Persistent link: https://www.econbiz.de/10002680652
Saved in:
113
Efficient cost allocation
Ray, Korok
;
Goldmanis, Maris
- In:
Management science : journal of the Institute for …
58
(
2012
)
7
,
pp. 1341-1356
Persistent link: https://www.econbiz.de/10009578309
Saved in:
114
Cost allocation in inventory transportation systems
Fiestras-Janeiro, M. Gloria
;
García-Jurado, Ignacio
; …
- In:
Top : an official journal of the Spanish Society of …
20
(
2012
)
2
,
pp. 397-410
Persistent link: https://www.econbiz.de/10009578922
Saved in:
115
A cost allocation rule for image-hop minimum cost spanning tree problems
Bergantiños, Gustavo
;
Gómez-Rúa, M.
;
Llorca, Natividad
; …
- In:
Operations research letters
40
(
2012
)
1
,
pp. 52-55
Persistent link: https://www.econbiz.de/10009503759
Saved in:
116
Baggage fees and changes in airline ticket prices
Henrickson, Kevin E.
;
Scott, John
- In:
Pricing behaviour and non-price characteristics in the …
,
(pp. 177-192)
.
2012
Persistent link: https://www.econbiz.de/10009426218
Saved in:
117
Why do landlords include utilities in rent? : evidence from the 2000 Housing Discrimination Study (HDS) and the 2002 American Housing Survey (AHS)
Choi, Seok Joon
;
Kim, Sangsin
- In:
Journal of housing economics
21
(
2012
)
1
,
pp. 28-40
Persistent link: https://www.econbiz.de/10009633333
Saved in:
118
Cost allocation and pricing in a supply chain : an application for Aumann-Shapley prices ; SNF project no. 7881: Økonomisk styring op regulatorisk tilpasning i telesektoren
Bjørndal, Mette
(
contributor
); …
-
2004
Persistent link: https://www.econbiz.de/10002830796
Saved in:
119
Aumann-Shapley pricing : a reconsideration of the discrete case
Sprumont, Yves
(
contributor
)
-
2004
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002343957
Saved in:
120
Begriffsklärungen
Berndt, Thomas
;
Franke, Florian
;
Hommel, Michael
- In:
Kostenrechnung - learning by stories : mit 115 Tabellen
,
(pp. 19-67)
.
2011
Persistent link: https://www.econbiz.de/10009301093
Saved in:
121
The worst-case efficiency of cost sharing methods in resource allocation games
Harks, Tobias
;
Miller, Konstantin
- In:
Operations research
59
(
2011
)
6
,
pp. 1491-1503
Persistent link: https://www.econbiz.de/10009487156
Saved in:
122
Lösungskonzepte zur Allokation von Kooperationsvorteilen in der kooperativen Transportdisposition
Strangmeier, Reinhard
;
Fiedler, Matthias
-
2011
Persistent link: https://www.econbiz.de/10009010097
Saved in:
123
Cost allocation in manufacturing-remanufacturing operations
Toktay, L. Beril
;
Wei, Donna
- In:
Production and operations management : an international …
20
(
2011
)
6
,
pp. 841-847
Persistent link: https://www.econbiz.de/10009405322
Saved in:
124
Cost allocation as a coordination mechanism
Diaw, Khaled
(
contributor
)
-
2003
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001871355
Saved in:
125
The P-value for cost sharing in minimum cost spanning tree situations
Brânzei, Rodica
;
Moretti, Stefano
;
Norde, Henk
;
Tijs, Stef
-
2003
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001871376
Saved in:
126
Monotonicity and bounds for cost shares under the path serial rule
Truchon, Michel
(
contributor
);
Téjédo, Cyril
(
contributor
)
-
2002
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001892135
Saved in:
127
Responsibility anc cross-subsidization in cost sharing
Moulin, Hervé
(
contributor
);
Sprumont, Yves
(
contributor
)
-
2002
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001947569
Saved in:
128
Auswirkungen eines Übergangs von der direkten Methode auf die konsolidierte Körperschaftsteuer-Bemessungsgrundlage auf die zwischenstaatliche Erfolgszuordnung, dargestellt am Beisp...
Scheffler, Wolfram
- In:
Internationale Aspekte der Unternehmensbesteuerung
,
(pp. 49-66)
.
2010
Persistent link: https://www.econbiz.de/10003938488
Saved in:
129
Hospital cost shifting revisited : new evidence from the balanced budget act of 1997
Wu, Vivian Y.
- In:
International journal of health care finance and economics
10
(
2010
)
1
,
pp. 61-83
Persistent link: https://www.econbiz.de/10003947804
Saved in:
130
The effect of board-manager agency conflicts on non-profit organisations' earnings and cost allocation manipulations
Jegers, Marc
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
5
,
pp. 407-419
Persistent link: https://www.econbiz.de/10008759393
Saved in:
131
Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise
Plesner Rossing, Christian
;
Rohde, Carsten
- In:
Management accounting research
21
(
2010
)
3
,
pp. 199-216
Persistent link: https://www.econbiz.de/10008658350
Saved in:
132
Two approaches to the problem of sharing delay costs in joint projects
Brânzei, Rodica
(
contributor
)
-
2001
-
[Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001568535
Saved in:
133
Kalkulieren von Komplexpauschalen
Oberstedt, René
- In:
Gesundheitsnetzwerke managen : Kooperationen …
,
(pp. 249-257)
.
2009
Persistent link: https://www.econbiz.de/10003864407
Saved in:
134
Research on cost allocation for interorganisational systems
Deng, Libin
;
Liu, Zhenyu
- In:
International journal of networking and virtual …
6
(
2009
)
4
,
pp. 344-355
Persistent link: https://www.econbiz.de/10003865625
Saved in:
135
A new bilateral arrangement between interconnected providers
Davoyan, Ruzana
;
Altmann, Jörn
;
Effelsberg, Wolfgang
- In:
Network economics for Next Generation Networks : 6th …
,
(pp. 85-96)
.
2009
Persistent link: https://www.econbiz.de/10003870466
Saved in:
136
A note on an alternative cost allocation system for municipal service units
Bayou, Mohamed E.
- In:
Advances in management accounting : a research annual
17
(
2009
),
pp. 317-346
Persistent link: https://www.econbiz.de/10003799323
Saved in:
137
Investment-based cost accounting as a fundamental basis of decision-oriented management accounting
Küpper, Hans-Ulrich
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
2
,
pp. 249-274
Persistent link: https://www.econbiz.de/10003855393
Saved in:
138
Cost allocation protocols for supply contract design in network situations
Moretti, Stefano
;
Tijs, Stef
;
Brânzei, Rodica
;
Norde, Henk
- In:
Mathematical methods of operations research
69
(
2009
)
1
,
pp. 181-202
Persistent link: https://www.econbiz.de/10003858105
Saved in:
139
Ein prozessorientiertes Modell zur Verrechnung von Facility Management Kosten am Beispiel der Funktionsstelle Operationsbereich im Krankenhaus
Diez, Karin
-
2009
Persistent link: https://www.econbiz.de/10003881033
Saved in:
140
Pseudonyms in cost-sharing games
Penna, Paolo
;
Schoppmann, Florian
;
Silvestri, Riccardo
; …
- In:
Internet and network economics : 5th international …
,
(pp. 256-267)
.
2009
Persistent link: https://www.econbiz.de/10003928351
Saved in:
141
Kostenbeteiligungsmodelle für Polizeieinsätze bei sportlichen Großveranstaltungen : Untersuchung und Entwicklung am Beispiel der Fußball-Bundesliga
Moser, Christian
-
2009
Persistent link: https://www.econbiz.de/10003872630
Saved in:
142
Entwicklung einer Methode für Cost Benefit Sharing in Logistiknetzwerken
Riha, Iwo
-
2009
Persistent link: https://www.econbiz.de/10003863650
Saved in:
143
Quality improvement incentives and prodcut recall cost sharing contracts
Chao, Gary H.
;
Iravani, Seyed M. R.
;
Savaskan, R. Canan
- In:
Management science : journal of the Institute for …
55
(
2009
)
7
,
pp. 1122-1138
Persistent link: https://www.econbiz.de/10003864219
Saved in:
144
Effort, revenue, and cost sharing mechanisms for collaborative new product development
Bhaskaran, Sreekumar R.
;
Krishnan, V.
- In:
Management science : journal of the Institute for …
55
(
2009
)
7
,
pp. 1152-1169
Persistent link: https://www.econbiz.de/10003864229
Saved in:
145
Responsezeit-orientierte Kostenzurechnung als Element eines Controlling zeitbasierter Wettbewerbsstrategien
Mertes, Martin
-
2000
Die Verwendung von Zeitgrößen als Basen für die Zurechnung von Gemeinkosten ist ein bewährtes Verfahren zur beanspruchungsgerechten Abbildung von Ressourceninanspruchnahmen. Bei einer Veränderung der Ziele der Kostenrechnung bzw. im speziellen der Zurechnung von Gemeinkosten ist auch eine...
Persistent link: https://www.econbiz.de/10009540719
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146
Ökonomische Effekte unterschiedlicher Lastverteilungsregeln : eine empirische Analyse am Beispiel der Abrechnung von Heizkosten
Sausgruber, Rupert
;
Strasshofer, Sebastian
- In:
Streiflichter der Verteilungsgerechtigkeit : für Paul …
,
(pp. 243-258)
.
2008
Persistent link: https://www.econbiz.de/10003789297
Saved in:
147
The power of small coalitions in cost sharing
Schoppmann, Florian
- In:
Internet and network economics : 4th international …
,
(pp. 665-674)
.
2008
Persistent link: https://www.econbiz.de/10003792936
Saved in:
148
Using cost allocation to partially regulate multi-market utilities
Chaaban, Jad M.
- In:
Competition and regulation in network industries : CRNI
9
(
2008
)
3
,
pp. 283-312
Persistent link: https://www.econbiz.de/10003773421
Saved in:
149
On international cost-sharing of pharmaceutical R&D
Barros, Pedro Pita
;
Martínez-Giralt, Xavier
- In:
International journal of health care finance and economics
8
(
2008
)
4
,
pp. 301-312
Persistent link: https://www.econbiz.de/10003796299
Saved in:
150
Risikokosten in der Kreditkalkulation
Steiner, Manfred
;
Fock, Henning
;
Rathgeber, Andreas
- In:
Einfachheit in Wirtschaftsinformatik und Controlling : …
,
(pp. 405-422)
.
2008
Persistent link: https://www.econbiz.de/10003746769
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