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Zur relativen Aussagekraft und Eignung von Ansätzen der neuen Institutionenlehre für die Absatzformwahl sowie die Entlohnung von Verkaufsaußendienstmitarbeitern

Author

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  • Albers, Sönke
  • Krafft, Manfred
Abstract
Lange Zeit wurde die Wahl zwischen den Absatzformen des Handelsvertreters und des festangestellten Reisenden als ein Problem der damit verbundenen Entlohnungskosten angesehen. Handelsvertreter erhalten nämlich für ihre Tätigkeit in der Regel ausschließlich eine Provision proportional zum Umsatz, während dem Reisenden neben eventuellen Umsatzprovisionen ein Festgehalt zu zahlen ist. Unter diesen Umständen hat schon Hennig (1928) gezeigt, daß es zunächst für das Unternehmen kostengünstiger ist, mit Handelsvertretern zu arbeiten, während nach Überschreiten eines kritischen Umsatzes Reisende geringere Kosten verursachen. Dieses Prinzip hat Gutenberg (1959) dann durch Unterstellung entsprechender Kostenkurven präzisiert und dafür einen Lösungsweg zur Errechnung des kritischen Umsatzes gewiesen. Schließlich haben Dichtl/Raffée/Niedetzky (1981) das Konzept von Hennig durch ein Schema zur umfassenden und genauen Erfassung der Kosten für den Außendiensteinsatz verfeinert...

Suggested Citation

  • Albers, Sönke & Krafft, Manfred, 1995. "Zur relativen Aussagekraft und Eignung von Ansätzen der neuen Institutionenlehre für die Absatzformwahl sowie die Entlohnung von Verkaufsaußendienstmitarbeitern," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 375, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
    • Handle: RePEc:zbw:cauman:375
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    References listed on IDEAS

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