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In order to contain expenditures for pharmaceuticals, the latest healthcare reforms have focused on decentralising German pharmaceutical market. Health insurance funds are now able to tender the products and subsequently conclude rebate contracts with one or more companies. Considering the...
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Purpose – After a diagnosis of the existing management control systems (MCS) at a wind‐farm company, the paper seeks to develop a balanced scorecard (BSC) in order to enable the organization to compress and streamline management decision making and to show what is to be taken into account...
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