Subjectivity and fairness in bonus plans: A TRANSFER PRICING APPROACH - study case
Research output: Journal contributions › Journal articles › Research › peer-review
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In: International Journal of Strategic Management, Vol. 21, No. 1, 06.2021, p. 48-56.
Research output: Journal contributions › Journal articles › Research › peer-review
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RIS
TY - JOUR
T1 - Subjectivity and fairness in bonus plans
T2 - A TRANSFER PRICING APPROACH - study case
AU - Lueg, Rainer
PY - 2021/6
Y1 - 2021/6
N2 - This case deals with a company in the recycling industry that faces the challenge of rapid organic growth in its customer base, as well as large capital investments. The company struggles with updating its transfer pricing system. The case illustrates how this leads to conflicts about bonus plans among division heads. The discussion of the case is open-ended. It specifically fosters understanding the role of operating leverage for profitability, as well as distributive fairness in bonus plans.
AB - This case deals with a company in the recycling industry that faces the challenge of rapid organic growth in its customer base, as well as large capital investments. The company struggles with updating its transfer pricing system. The case illustrates how this leads to conflicts about bonus plans among division heads. The discussion of the case is open-ended. It specifically fosters understanding the role of operating leverage for profitability, as well as distributive fairness in bonus plans.
KW - Management studies
KW - time-driven Activity-based Costing
KW - teaching notes
KW - transfer pricing
KW - bonus plan
KW - fairness
U2 - 10.18374/IJSM-21-1.3
DO - 10.18374/IJSM-21-1.3
M3 - Journal articles
VL - 21
SP - 48
EP - 56
JO - International Journal of Strategic Management
JF - International Journal of Strategic Management
SN - 1555-2411
IS - 1
ER -