Lenkpreiskoordination des Leistungsaustauschs multinationaler Unternehmen bei Währung

One of the essential tasks of controlling is its coordination function, which aims to achieve optimal resource allocation. While central directives can lead to demotivation among decentralized decision-makers, the autonomous actions of these decision-makers can result in a lack of harmonization of corporate goals. In multinational companies, the complexity of optimal management increases significantly due to internal and external influences, such as currency risks.

Among the numerous coordination instruments, this work focuses on the steering price approach, where the objectives of the steering price approach and the goals of currency management are conceptually linked, taking into account the risk preferences of the decision-makers. The coordination concept includes not only the optimal management of international performance creation but also considerations regarding the utility-optimal degree of centralization of currency management.