Quality and time-related indicators in inceptive plans: Study case

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Key performance indicators (KPIs) relating to quality issues and turnaround time have become an integral part of incentive systems. The data often serves beforehand for planning purposes in costing systems, e.g., for Activity-based Costing (ABC). The case elaborates on related transfer pricing issues across production departments. This leads to discussion about the incentive structure of department heads, who are overly financially incentivized, and start showing dysfunctional behavior that is not in the interest of the owners. Students can use the open questions to discuss improvements.
Original languageEnglish
JournalJournal of International Business and Economics
Volume22
Issue number1
Pages (from-to)24 - 33
Number of pages10
ISSN2374-2208
DOIs
Publication statusPublished - 01.03.2022

    Research areas

  • Management studies - Activity-based costing, transfer pricing, teaching notes, target setting, incentives

DOI

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  1. Sebastian Wüst

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