The costs of vertical integration are analyzed within a game-theoretic signaling model. It is shown that a company when being vertically integrated with a supplier may well decide to buy certain components from this supplier even at a lower quality than that offered by external sources. When the...

One of the most complex and sophisticated managerial tools is the profit centers based management. Promoting and using the profit centers based management in the Romanian companies represents a condition for the economic and commercial success. By its content, the profit centers based management...

Profit centers in a firm in multidivisional form agree in the ex antestage upon a plan about their joint production and profit imputation. The plan isexecuted in the subsequent two periods of the interim stage. In the first interimperiod, each center has its private information, but a part of...

Diversified firms often trade at a discount with respect to their focused counterparts. The literature has tried to explain the apparent misallocation of resources with lobbying activities or power struggles. We show that diversification can destroy value even when resources are efficiently...

The purpose of the article is to present a way of organizing the management accounting so that it should admit calculation cost for each formed cost center and finally, to determine the obtained result by comparing costs with achieved revenues. From the current way of collecting costs analysis,...

Personalmanagement einmal aus der Perspektive der Netzwerkforschung betrachten, das ist der tiefere Sinn der vorliegenden Studie, die sich mit den weitgehend vernachlässigten personalen Aspekten des Managements von und in Unternehmensnetzwerken befasst. Behandelt werden Personalprobleme aus dem...

Mehr Leistung, geringere Kosten - mit diesem Ziel führen Unternehmen Center-Organisationen ein. Neue organisatorische Einheiten übernehmen bereichsübergreifend Aufgaben. Wie, das zeigen u.a. Beispiele aus den Unternehmen AXA, Bayer, Dresdner Bank, Post AG, Siemens, RWE und IBM

Neue Perspektive für das Steuern von Profit Centern. Wie können Unternehmen die anspruchsvolle Aufgabe künftig effektiver lösen? Dierkes greift auf das Instrumentarium der Informations- und Institutionenökonomie zurück. Ein wertvoller Beitrag für die Wissenschaft

The drawing up of the companies’ budget represents one of the mostimportant instruments through which is accomplished an efficieny management, theevaluation of companies’ performances and personnel motivatio. Public localtransportation companies usually use budgets as comparison benchmarks...