Better Budgeting & Beyond Budgeting - Weiterführung oder Überwindung der Budgetierung?
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Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 1,7, Universität Bielefeld, Sprache: Deutsch, Abstract: Budgets und Budgetierung zählen fraglos zu den bewährten Führungs- und Koordinationsinstrumenten in der Unternehmenspraxis. Doch die bereits seit Anfang des 20. Jahrhunderts existierende traditionelle Budgetierung ist neuerdings vermehrt in die Kritik von Wissenschaftlern und Praktikern geraten. Schon in den 50er Jahren des vergangenen Jahrhunderts wurde der Budgetierung vorgeworfen, dass sie zu starr und unflexibel ist, zu viele Ressourcen benötigt und vor allem zu viel Zeit in Anspruch nimmt. Zusätzlich zu diesen Kritikpunkten wird in der heutigen Zeit bemängelt, dass die Budgetierung keine strategischen Zielgrö en berücksichtigt. Aufgrund dieses Defizites wurden in den letzten Jahren neue Steuerungsinstrumente wie z.B. die Balanced Scorecard entwickelt, deren volles Potenzial aber aufgrund der Blockade der Budgetierung nicht aus- geschöpft wird. Bisher fehlte eine überzeugende Alternative zur traditionellen Budgetierung, doch Ende der 90er Jahre des letzten Jahrhunderts haben sich zwei Entwicklungsrichtungen unter den Schlagworten Beyond Budgeting und Better Budgeting herauskristallisiert. Während Ersteres auf die Überwindung der Budgetierung abzielt, versucht Letzteres eine Weiterführung der traditionellen Budgetierung umzusetzen, um somit die Effizienz von Budgetierungsprozessen zu verbessern. Ziel dieser Arbeit ist es, anhand der Kritikpunkte an der traditionellen Budgetierung Verbesserungen im Sinne des Better Budgeting und des Beyond Budgeting darzustellen, und kritisch zu betrachten, ob diese Vorschläge zum einen brauchbar und zum anderen neu sind. Dazu wird in Kapitel 2 die traditionelle Budgetierung dargestellt und deren Funktionen kurz erläutert. Im Anschluss daran folgen die am häufigsten in der Litera- tur aufgeführten Kritikpunkte mit einer jeweiligen kritischen Wertung. Kapi- tel 3 stellt den Ansatz des Better Budgeting vor,
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