Kritische Analyse der Budgetierung, des Better Budgeting und des Beyond Budgeting (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Controlling, Note: 1,0, Technische Universität Darmstadt, Sprache: Deutsch, Abstract: Die Budgetierung nimmt in Unternehmen eine zentrale Rolle im Planungs- und Kontrollsystem sowie im gesamten Managementprozess ein. Sie dient seit Anfang des 20. Jahrhunderts dazu, innerhalb des Planungsprozesses die Komplexität von Unternehmen zu beherrschen. Dennoch wird das Instrument der klassischen Budgetierung zunehmend kritisiert und als nicht mehr zeitgemäß eingeschätzt, da es aufgrund seiner starren Vorgaben und seines hohen Detaillierungsgrades nicht flexibel und anpassungsfähig genug sei, um der steigenden Dynamik und Komplexität des Unternehmens und seines Umfelds gerecht zu werden.

Aus diesem Grund haben sich neue Ansätze entwickelt, wie das Better Budgeting, welches versucht einzelne Schwächen der klassischen Budgetierung durch Vereinfachungen und Verbesserungen zu kompensieren oder das Beyond Budgeting, das mit Hilfe der Einführung eines neuen Führungssystems gänzlich ohne Budgets auskommen soll, um den neuen Herausforderungen entgegenzutreten. Im Rahmen dieser Bachelorarbeit sollen daher diese drei Konzepte, die traditionelle Budgetierung, das Better Budgeting und das Beyond Budgeting, ausführlich analysiert werden und ihre Möglichkeiten, aber auch ihre Grenzen untersucht werden.

Kritische Analyse der Budgetierung, des Better Budgeting und des Beyond Budgeting (German Edition) by Robert Benecke

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