KIT - Institut für Unternehmensführung - Studium und Lehre - Lehrstuhl für Management Accounting - Abschlussarbeiten - abgeschlossene Arbeiten - To what extent can the Linear Performance Pricing Model as a statistical model increase the profitability of companies through improved cost management?

The Linear Performance Pricing Model is a cost management tool that increases transparency and comparability between different departments, products or components within a company. This work investigates the implementation of the LPPM at the material cost department at Mercedes-Benz with the result that high data quality and actual data is essential for reliable outcome. Nevertheless, there are some organizational responsibility gaps such as shifting questions from one department to another one or not answering at all. This prevent actual direct cost reductions.