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Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen

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Zusammenfassung

Die EU-Richtlinie 2009/12/EG bildet seit 2009 eine gemeinsame Basis für die Regulierung von Flughafenentgelten in Europa. Die vorliegende Studie untersucht den Einfluss der Entgeltregulierung auf die Unternehmensplanung europäischer Großflughäfen auf Basis eines Samples, welches 13 europäische Länder und 50% des europäischen Luftpassagieraufkommens umfasst. Einsparungen aufgrund von Regulierungsdruck werden in den untersuchten Flughäfen insbesondere in den Bereichen Dienstleistungen und Personal realisiert. Im Rechnungswesen wird mehrheitlich eine integrierte Kosten- und Erlösrechnung eingesetzt. Die Definition des betriebsnotwendigen Kapitals durch den Regulierer auf Basis historischer Anschaffungskosten wird von den Flughäfen kritisiert, die Verkehrsmengenplanung durch Verhandlungslösungen zwischen den Parteien realistisch abgebildet.

Abstract

Since 2009, the EU directive 2009/12/EG provides a common framework for the regultion of airport charges in the European Union. We analyze the impact of revenue regulati¬on on the planning processes of European airports building on data from a cross-sectional feld study. Our sample includes airports from 13 European countries that handle 50% of the European air passengers. We fnd that airports mainly reduce cost in Human Resour¬ces and contracted services. In terms of planning, European airports use an integrated cost and revenue accounting system that also includes regulatory parameters. Traffc volumes are planned with realistic assumptions in negotiations with regulators. Finally, airports criticize the consideration of infrastructure based on historical cost instead of Fair Value.

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Authors and Affiliations

  1. Sekretariat der Vereinten Nationen, Palais des Nations, Avenue de la Paix, CH-1211, Genève 10, Switzerland

    Michael Brandau

  2. IÉSEG School of Management (LEM-CNRS), Katholische Universität Lille, 3 Rue de la Digue, 59000, Lille, Frankreich

    Christoph Endenich (Assistant Professor)

  3. Lehrstuhl Unternehmensrechnung und Controlling, Technische Universität Dortmund, Otto-Hahn-Straße 6a, 44227, Dortmund, Deutschland

    Andreas Hoffjan

  4. Bain & Company Germany, Inc., Hafenspitze-Speditionstraße 21, 40221, Düsseldorf, Deutschland

    Florian Müller

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  1. Michael Brandau
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  4. Florian Müller
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Die Autoren danken zwei anonymen Gutachtern für konstruktive Hinweise zu einer früheren Version dieses Beitrages.

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Brandau, M., Endenich, C., Hoffjan, A. et al. Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen. Schmalenbachs Z betriebswirtsch Forsch 66, 242–268 (2014). https://doi.org/10.1007/BF03372898

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