Abstract
In this paper we explore the processes of ‘bringing the market inside the firm’ to set performance targets and benchmark production workers productivity. We analyze attempts to use external suppliers’ bids in target setting in a Danish manufacturing company. The case study illustrates how the implementation of external market information in target setting – well known in transfer pricing, relative performance evaluation, beyond budgeting, target costing, piece rates systems and value based management – relate to challenging motivation and information problem. The analysis and discussion of those problems, in particular those related to accounting for the internal performance (that are going to be compared with the external target), calculating the ‘inside’ costs and defining controllability, contributes to the management accounting as well as the piece-rate literature.
Originalsprog | Engelsk |
---|---|
Publikationsdato | 2012 |
Antal sider | 28 |
Status | Udgivet - 2012 |
Begivenhed | The 35th Annual Congress of the European Accounting Association. 2012 - Faculty of Economics in Ljubljana, Ljubljana, Slovenien Varighed: 9 maj 2012 → 11 maj 2012 Konferencens nummer: 35 http://www.eaa2012.org/r/home |
Konference
Konference | The 35th Annual Congress of the European Accounting Association. 2012 |
---|---|
Nummer | 35 |
Lokation | Faculty of Economics in Ljubljana |
Land/Område | Slovenien |
By | Ljubljana |
Periode | 09/05/2012 → 11/05/2012 |
Internetadresse |