Innerbetriebliche Subventionen zur Koordination und Steuerung dezentraler Unternehmenseinheiten bei Absatzinterdependenzen

The kind of interdependencies between decentralized departments determines the objective of coordination as well as the applicability of several coordination instruments. This paper examines two decentralized departments of one company joining a cross-firm value network with existing sales interdependencies. It compares a contribution margin based, a revenue based and a quantity based compensatory payment as coordination instruments for inducing efficient quantity and investment decisions. As a general result, conditions are identified for which ordained coordination instruments dominate other mechanisms with respect to the expected firm wide profit.