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Vorteilhaftigkeit und Grenzen des Beyond Budgeting- Ansatzes

Vorteilhaftigkeit und Grenzen des Beyond Budgeting- Ansatzes

          
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About the Book

Inhaltsangabe: Einleitung: Budgets und Budgetierung besitzen in der heutigen Unternehmenspraxis erhebliche Bedeutung. Kaum ein Unternehmen kommt ohne den alljährlichen Budgetierungsprozess aus. Budgets als wertmäßige Darstellung der Unternehmensplanung stecken dabei den Rahmen ab, in dem sich die Aktivitäten nach dem Willen der Unternehmensführung vollziehen sollen, und werden als Werkzeuge zur Unternehmensplanung, -steuerung und -überwachung genutzt. Es gibt aber auch viele Praktiker und Akademiker, die die klassische Budgetierung kritisieren und als nicht geeignet betrachten, um der steigenden Komplexität und Dynamik in der Unternehmensumwelt zu begegnen. Hoher Ressourcenverbrauch, Inflexibilität und disfunktionales Verhalten von Mitarbeitern werden dabei besonders häufig an der Budgetierung kritisiert. So regen einige Kritiker eine Reform des klassischen Budgetierungssystems unter dem Begriff „Better Budgeting" bzw. „Advanced Budgeting" an. Ziel dieses Ansatzes ist es, die Budgetierung flexibler und weniger aufwändig zu gestalten. Einen ganz anderen Ansatz wählen Hope und Fraser. Sie entwickelten in Zusammenarbeit mit dem ‚Beyond Budgeting Round Table' (BBRT) das Beyond Budgeting Modell. Generell wird dies mit „jenseits der Budgetierung" übersetzt oder auch radikaler als „steuern ohne Budgets" bezeichnet. Beyond Budgeting steht für ein Steuerungsmodell, das Budgets, absolute Ziele und fixe Pläne in Frage stellt und schließlich ganz beseitigen will. Die erforderlichen Funktionen der Budgetierung sollten durch andere modernere Instrumente wahrgenommen werden, die erst durch den Verzicht auf Budgets ihre volle Leistung entfalten könnten. Schließlich müsse die Entwicklung vom hierarchischen Führungsmodell zu einer Netzwerkorganisation konsequent vorangetrieben werden. Beyond Budgeting bedeutet also nicht nur das Verzichten auf die Budgetierung, sondern es ist ein alternatives kohärentes Managementmodell. Unter einem Managementmodell soll im Zusammenhang mit Beyond B


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Product Details
  • ISBN-13: 9783838679273
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 383867927X
  • Publisher Date: 25 Apr 2004
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 113 gr


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