Pretial steering

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The pretial steering (according to Eugen Schmalenbach ) tries to coordinate the individual operational areas via internal transfer prices . When the individual areas maximize their area profit with the optimal internal transfer prices, they also maximize the overall profit of the company .

The dilemma of pretial guidance

In order to determine the optimal internal transfer prices, the optimal, profit-maximizing production program must be known. If this is known, however, the internal transfer prices are no longer required for control. Rather, the optimal production program can be specified directly.

literature

  • Schmalenbach, Eugen: Pretial economic control: Volume 1: The optimal validity number, Bremen-Horn 1947.
  • Schmalenbach, Eugen: Pretial economic steering: Volume 2: Pretial steering of the company, Bremen-Horn 1948.
  • Münstermann, Hans: Importance of opportunity costs for business decisions, Zeitschrift für Betriebswirtschaft 1966, pp. 18–36.
  • Adam, Dietrich: Planning and Decision, 4th edition, Wiesbaden 1996.
  • Helmut Laux, Felix Liermann: Fundamentals of the organization: The control of decisions as a basic problem of business administration. Springer-Verlag 2005.
  • Hering, Thomas: Investment Theory, 4th edition, Munich 2015.