TY - JOUR

T1 - Performance incentives in activity-based management

AU - Lueg, Rainer

PY - 2024/6/1

Y1 - 2024/6/1

N2 - The instructional case at hand addresses problems of managing customer profitability at a catalogue-based retailer. The case study discusses how lacking customer profitability can be gradually improved through several measures. These extend also to the transfer pricing system in the company. Students are asked to rewrite the bonus contracts of key personnel to implement the changes. The questions are open-ended and thereby allow for ample and detailed discussion in class.

AB - The instructional case at hand addresses problems of managing customer profitability at a catalogue-based retailer. The case study discusses how lacking customer profitability can be gradually improved through several measures. These extend also to the transfer pricing system in the company. Students are asked to rewrite the bonus contracts of key personnel to implement the changes. The questions are open-ended and thereby allow for ample and detailed discussion in class.

KW - Management studies

KW - Activity-based Management

KW - customer accounting

KW - target setting

KW - teaching notes

KW - transfer pricing

U2 - 10.18374/IJBR-24-1.4

DO - 10.18374/IJBR-24-1.4

M3 - Journal articles

VL - 24

SP - 62

EP - 69

JO - International Journal of Business Research

JF - International Journal of Business Research

SN - 1555-1296

IS - 1

ER -