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Analyse unterschiedlicher Verrechnungspreismodelle

Analyse unterschiedlicher Verrechnungspreismodelle


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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 2,0, Fachhochschule Münster, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Die zunehmende Internationalisierung und Globalisierung der Wirtschaft und die daraus resultierende Entwicklung multinationaler Unternehmen haben dazu geführt, dass die Thematik der internen Verrechnungspreise stetig an Bedeutung gewinnt. Vor allem international agierende Konzerne, wie z.B. Wessling, haben aus Gründen der optimalen Unternehmenssteuerung ein großes Interesse daran, den für ihre Unternehmung richtigen Verrechnungspreis zu finden. Die Wessling-Gruppe wurde 1983 im Münsterland gegründet und erstreckt sich mittlerweile auf nahezu 30 Standorte weltweit. Der Name Wessling steht seit Jahren für exzellente Qualität der hochwertigen Laboranalytik und ingenieurtechnischen Beratungsdienstleistungen und beschäftigt derzeit mehr als 880 Mitarbeiter und Mitarbeiterinnen. Doch nicht nur auf Grund steuerlicher Aspekte, wie der Einkunftsabgrenzung, spielen Verrechnungspreise eine primäre Rolle, sondern auch aus betriebswirtschaftlicher Sicht. Sie dienen als Planungs- und Lenkungsinstrument und erfüllen eine Reihe verschiedenartiger interner und externer Funktionen. In diesem Zusammenhang kommt es häufig zu Zielkonflikten, sodass bei der Analyse der unterschiedlichen Verrechnungspreismodelle nie das erwünschte Ziel bzw. Ergebnis aus den Augen gelassen werden darf. Es empfiehlt sich somit im Vorhinein eine klare Zielpriorität festzulegen. Doch nicht nur die Unternehmen, sondern auch der Fiskus hat sein Augenmerk verstärkt auf die Verrechnungspreise gelegt, da diese einen wesentlichen Schwerpunkt in der steuerlichen Betriebsprüfung bilden. Der Gesetzgeber hat auf diese Entwicklung reagiert und weitgehende Aufzeichnungs- und Nachweispflichten für Unternehmen, verbunden mit der Möglichkeit einer Schätzung zu Lasten des Steuerpflichtigen und empfindlichen Strafen bei Verletzung der Dokumentationspflichten, beschlossen


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Product Details
  • ISBN-13: 9783640375134
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640375130
  • Publisher Date: 17 Jul 2009
  • Height: 210 mm
  • No of Pages: 30
  • Series Title: German
  • Weight: 100 gr


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