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Budgetierung. Kritische Beurteilung von Better Budgeting, Beyond Budgeting und Advanced Budgeting by Can, Filiz

Budgetierung. Kritische Beurteilung von Better Budgeting, Beyond Budgeting und Advanced Budgeting

by Filiz Can
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Book cover type: Paperback
  • ISBN13: 9783346604910
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 26
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 46 grams
  • BISAC Subject(s): Management

Projektarbeit aus dem Jahr 2021 im Fachbereich BWL - Controlling, Note: 1,7, Sprache: Deutsch, Abstract: Welche Verbesserungsmöglichkeiten im Budgetprozess mit den verbundenen Vor- und Nachteilen zu beachten sind, wird in der vorliegenden Arbeit ausführlich analysiert. Um den Rahmen der Projektarbeit einhalten zu können, werden die umfangreichen Alternativen zur herkömmlichen Budgetierung auf Better Budgeting, Beyond Budgeting und Advanced Budgeting beschränkt. Auch wenn es so klingt, als wäre die Budgetierung eine Kostenrechnung, ist es ein Führungsinstrument, das denselben Nutzen wie die Planung bietet. Die Planung ist eines der wichtigsten Führungsinstrumente, um mögliche zukünftige Zustände zu analysieren und optimal auf Entwicklungen und Veränderungen zu reagieren. Sie bildet die Grundlage der Zielfestlegung und hilft dabei, Ma nahmen für die Zielerreichung zu entwickeln, damit Unternehmen auf mögliche interne sowie externe Veränderungen vorbereitet sind und rechtzeitig reagieren können. Der Planungsprozess befasst sich grundlegend mit der Beantwortung der Fragen, welche Ziele mit welchen Ressourcen und mit welchen Vorgehensweisen oder Verfahren erreicht werden sollen. Die typische Planung dreht sich um eine Abweichung zwischen dem Ziel und dem Zustand. Für die Überwindung dieser Ziellücke müssen verschiedene Alternativen aufgestellt werden. Die Alternative, die die Ziellücke am besten füllt und die wenigsten negativen Effekte bewirkt, sollte gewählt und angewandt werden. Mit der Entscheidung endet die Planung und die Umsetzung beginnt. Die Budgetierung und der Budgetprozess sind Synonyme. Sie sind eine besondere Variante des Planungs- und Kontrollsystems und ein wichtiger Bestandteil der Führungsebene. Weder Controller noch Manager sind mit der Budgetierung zufrieden und haben den Eindruck, dass man vieles verbessern müsste. Offensichtliche Schwächen zu beheben bedeutet fast immer an anderer Stelle neue Löcher aufzurei en. Das Thema ist sehr komplex und

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