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Budgets als Controllinginstrument: Systematisierungsmöglichkeiten, Ziele, Vor- und Nachteile gängiger Budgetierungsmöglichkeiten

Budgets als Controllinginstrument: Systematisierungsmöglichkeiten, Ziele, Vor- und Nachteile gängiger Budgetierungsmöglichkeiten

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Controlling, Note: 1,3, AKAD University, ehem. AKAD Fachhochschule Stuttgart, Sprache: Deutsch, Abstract: Diese Arbeit geht auf Budgets als Controllinginstrument ein, indem zunächst die Begrifflichkeiten erläutert und die Budgetierungsfunktionen sowie der Budgetierungsprozess dargestellt werden. In Kapitel 3 werden die verschiedenen gängigen betrieblichen Budgetierungsansätze systematisch dargestellt. Dafür werden die unterschiedlichen Ziele der einzelnen Verfahren herausgearbeitet und es wird auf Vor- und Nachteile eingegangen. Zum Ende der Arbeit erfolgen eine kurze Zusammenfassung sowie ein Ausblick. "Ist das überhaupt noch im Budget?" - eine vertraute Frage aus der Unternehmenspraxis. Doch was ist überhaupt ein Budget und wie werden Budgets ermittelt? Der Begriff "Budget" lässt sich etymologisch auf das Wort "bougette" zurückführen, was so viel heißt wie kleine Geldbörse - die kleine Geldbörse, deren Inhalt nicht ausreicht, um alle Wünsche zu erfüllen. Ebendies ist der Kernpunkt der Budgetierung: der optimale Einsatz begrenzter Mittel. Zur Ermittlung des optimalen Einsatzes des Inhaltes der "kleinen Geldbörse" sind daher vor Durchführung einer Maßnahme verschiedene konkurrierende Handlungsalternativen in der jeweils prognostizierten Umweltsituation zu durchdenken und Prioritäten für diese festzulegen. Die Budgetierung wurde Anfang des 20. Jahrhunderts in den USA entwickelt, da mit zunehmen-der Komplexität und Diversifikation von Unternehmen Instrumente für eine zuverlässige Koordination, Planung und Prognose notwendig wurden. Die ursprüngliche Budgetierungsidee wurde nunmehr in der Unternehmenspraxis mit Weiterentwicklungen in einer Viel¬zahl von Unternehmen unterschiedlichster Größe, Struktur und Branche angewendet. Nicht umsonst werden Budgetierungsprozesse auch als "...das zentrale Rückgrat der Unternehmenssteuerung..." oder als "...Dreh- und Angelpunkt vieler Führungssysteme" bezeichnet.


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Product Details
  • ISBN-13: 9783668888654
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Weight: 50 gr
  • ISBN-10: 3668888655
  • Publisher Date: 11 Jan 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Systematisierungsmöglichkeiten, Ziele, Vor- und Nachteile gängiger Budgetierungsmöglichkeiten
  • Width: 148 mm


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Budgets als Controllinginstrument: Systematisierungsmöglichkeiten, Ziele, Vor- und Nachteile gängiger Budgetierungsmöglichkeiten
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Budgets als Controllinginstrument: Systematisierungsmöglichkeiten, Ziele, Vor- und Nachteile gängiger Budgetierungsmöglichkeiten
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