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Beyond Budgeting - Geht es auch ohne Budgetierung?

Beyond Budgeting - Geht es auch ohne Budgetierung?

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Controlling, Note: 1,7, Technische Universität Berlin (Unternehmensrechnung und Controlling), Veranstaltung: Hauptseminar Controlling, Sprache: Deutsch, Abstract: 1. Einleitung und Überblick Die Budgetierung und Planung sind neben dem Berichtswesen die Controllingaktivitäten, die am meisten Ressourcen binden. In einer Studie nannten fast 60 Prozent der Controller die Budgetierung als ihre Hauptaufgabe. Trotzdem oder vielleicht gerade deswegen gerät sie zunehmend in die Kritik. Die anhaltende Kritik an und die Unzufriedenheit mit der klassischen Unternehmensplanung und Budgetierung haben dazu geführt, dass in Theorie und Praxis verschiedene Ansätze für neue Wege in diesem bedeutenden betriebswirtschaftlichen Bereich entwickelt wurden. Die einen sehen in der Budgetierung ein wichtiges und unverzichtbares Führungsinstrument, wohingegen auf der anderen Seite ein provokanter Artikel die klassische Budgetierung gar als "Figures of Hate" bezeichnet. Jack Welsh, der ehemalige CEO von General Electric, sprach sogar davon, dass "the Budget is the bane of corporate America". Mitauslöser waren vor allem die Veröffentlichungen von Hope, Fraser und Bunce, die "Beyond Budgeting", die vollständige Abkehr von der Budgetierung, als besseren Alternativansatz propagierten. Im Zentrum der folgenden Arbeit steht die Erläuterung des Beyond-Budgeting-Konzeptes, um die im Titel aufgeworfene Frage: "Geht es auch ohne Budgetierung?" beantworten zu können. Dabei werde ich zunächst auf den Begriff und die Funktionen der klassischen Budgetierung eingehen und anschließend die Problemfelder dieser aufzeigen. In Kapitel 3 wird das Beyond-Budgeting-Konzept dargestellt, an einem Fallbeispiel aus der Praxis ("Svenska Handelsbanken") verdeutlicht und abschließend kritisch hinterfragt. Letztlich folgt eine Zusammenfassung sowie ein kurzer Ausblick.


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Product Details
  • ISBN-13: 9783638673648
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 210 mm
  • ISBN-10: 3638673642
  • Publisher Date: 28 Jun 2007
  • Height: 297 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 159 gr


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