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Beyond Budgeting und die Konsequenzen für das Risikomanagement

Beyond Budgeting und die Konsequenzen für das Risikomanagement

          
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About the Book

Masterarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Note: 1,7, Universität Paderborn, Sprache: Deutsch, Abstract: Auf der einen Seite belegen Studien, dass viele Unternehmen die Budgetierung für das mit Abstand wichtigste Controlling-Instrument halten. Auf der anderen Seite ist die Kritik an der Budgetierung weit verbreitet. Generell urteilen Manager, dass die Budgetierung zu dysfunktionalem Verhalten führt und ineffizient ist. Bei Volvo werden 20 % der Kapazitäten von Managern durch Planungsprozesse gebunden. Die Gesamtkosten der Budgetierung belaufen sich durchschnittlich auf 0,38 bis 2,21 EUR pro 1.000 EUR Jahresumsatz. So urteilt Horváth, dass die Budgetierung, zumindest wie sie vor 100 Jahren entwickelt wurde, keine Zukunft mehr hat. Mit Better Budgeting, Advanced Budgeting, Moderner Budgetierung und Beyond Budgeting wurden bereits einige Lösungsansätze geschaffen. Während die ersten Ansätze auf Prozessoptimierung setzen, fordert Beyond Budgeting weitreichendere Veränderungen. Es verlangt den kompletten Verzicht auf die Budgetierung und versucht ein neues Management-Modell zu etablieren. Eine Studie hat 80 große europäische Unternehmen 2003 und 2005 befragt. Es stellte sich heraus, dass in den zwei Jahren nur sehr kleine Verbesserungen im Budgetierungsprozess erreicht wurden. Gerade einmal 18 % der Änderungen konnten als bahnbrechend eingestuft werden, so dass immer noch mehr als 70 % der Unternehmen unzufrieden mit dem Budgetierungsprozess sind. Eine andere Studie von Hackett Group hat ergeben, dass etwa 12 % der befragten Unternehmen 2003 beabsichtigt haben Beyond Budgeting einzuführen. 2005 haben diesen Umstieg lediglich 4 % erreicht. Das zeigt, dass die Unzufriedenheit und der Wunsch nach Veränderung zwar hoch sind, jedoch kaum Änderungen erreicht werden. Wenn einem Unternehmen allerdings die Implementierung von Beyond Budgeting gelingt und die Budgetierung tatsächlich abschafft wird, eröffnet sich die Frage, was dies für das Risikomanagemen


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Product Details
  • ISBN-13: 9783668418011
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 140 gr
  • ISBN-10: 3668418012
  • Publisher Date: 27 Apr 2017
  • Height: 210 mm
  • No of Pages: 100
  • Spine Width: 6 mm
  • Width: 148 mm


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