Strategische Kostenrechnung: Eine spieltheoretische Begriffsbildung

Hermann Jahnke and Anne Chwolka
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Hermann Jahnke: Universität Bielefeld
Anne Chwolka: Universität Bielefeld

Schmalenbach Journal of Business Research, 1998, vol. 50, issue 7, 656-677

Abstract: Summary In this paper, a game-theoretic Interpretation of Strategie cost accounting is pro-vided. As an example, we consider the capacity decision by an investor and the pricing decision by a produet manager in a stochastic manufacturing setting. Once installed, the capacity cannot be increased in the short run. If the subsequent pricing decision is based on the product’s marginal cost, an intended Service level can only be achieved by a suboptimal level of inventory. In contrast, if the produet cost also includes cost of capacity, the resulting price is consistent with the preceding capacity decision. This combination of price and capacity forms a sub-game perfect equilibrium which is optimal for the investor. In this sense, the füll costing System is a Strategie costing System.

Date: 1998
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DOI: 10.1007/BF03371527

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