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Budgetierung als Controllinginstrument

Budgetierung als Controllinginstrument

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Controlling, Note: 2,0, Universität Rostock, Sprache: Deutsch, Abstract: Die aus dem altfranzösischen Wort "bougette", das heißt kleine Geldbörse, zurückzuführenden Wörter Budget und Budgetierung, nehmen einen zentralen Platz in der Arbeit von Controllern ein. Bei unterschiedlichen Definitionen in Literatur und Praxis, ist bei einem Budget von einem zielorientierten, in wertmäßigen Größen formulierten Plan auszugehen, welcher einer Entscheidungseinheit für eine bestimmte Zeitperiode mit einem bestimmten Verbindlichkeitsgrad vorgegeben wird. Die Budgetierung soll als zentraler Bestandteil der betrieblichen Planung verstanden werden, welche als Hilfsmittel des Controllers die Funktionen der Planung, Kontrolle, Koordination und Motivation erfüllt. Die Budgetierung, entwickelt in den ersten Jahrzehnten des 20. Jahrhunderts um Großunternehmen "managebar" zu machen und Planungsstandard in Unternehmen seit mehr als 50 Jahren, gerät zunähmst in Kritik. Es gibt kaum ein Thema in Fachzeitschriften und Fachseminaren in jüngster Zeit, welches so kontrovers diskutiert wird wie die Budgetierung. Die Literaturrecherchen beziehen sich deshalb auf hauptsächlich neue Quellen verbunden mit Praxiserfahrung. Ausgehend von den Eigenschaften, den Dysfunktionen und genannten Problempunkten der Kritiker der klassischen Budgetierung in Kapitel 2, werden die vorgeschlagenen Lösungsmöglichkeiten in den Abschnitten 3.1 und 3.2 näher betrachtet. In Abschnitt 3.3 werden kurz Instrumente für die Umsetzung der neuen Vorschläge vorgestellt. Ein Hauptanliegen dieser Arbeit, die Eignung der Ansätze, wird im Absatz 3.4 die Stärken und Schwächen der neuen Budgetierungsansätze aufzeigen, da diese bei den Veröffentlichungen der Propagatoren der neuen Ansätze in der Regel vernachlässigt wurden. Das Schlusskapitel gibt einen Ausblick auf mögliche zukünftige Entwicklungen der Budgetierung und eine Auseinandersetzung des Autors mit den Erkenntnissen d


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Product Details
  • ISBN-13: 9783640194575
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640194578
  • Publisher Date: 24 Oct 2008
  • Height: 210 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr


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