Capacity Investments: Planning and Control 




 Stefan Reichelstein

 (Stanford University)


Vienna, June 9-10, 2017


This course is designed for PhD students and young post-doctoral researchers in accounting and related fields who would like to extend and deepen their knowledge on current research issues in accounting.

Upfront capacity investments are essential in most industries in order for firms to deliver products and services. This course examines capacity investments from both a central decision making and from a managerial performance evaluation perspective. We will identify the relevant costs that firms should impute when considering new investments in productive capacity. We also examine accounting based performance measures and intracompany pricing rules that incentivize managers to make capacity choices that are in the firm’s long-term interest.

The primary objective of the course is to introduce young researchers in accounting to current research on capacity investments and to identify promising avenues for future research.