Budgetpolitik

Name: Budgetpolitik
Brand: Gabler Verlag
SKU: 9783409343916
Price: 3735.0 INR
Availability: InStock

by Fritz Buchbinder

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ISBN13: 9783409343916
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1978
Pages: 142
Original Price: EUR 51.39
Language: German
Edition: 1978
Item Weight: 250 grams
BISAC Subject(s): Economics / General

About The Book

In einer Zeit komplizierter, wirtschaftlicher und sozialer Verhiiltnisse vollzieht sich ein Wandel im Fiihrungsstil der Unternehmungen von der patriarchalischen, autori- tativen Form zur Fiihrung im Mitarbeiterverhaltnis. Je groBer ein Unternehmen, umso zahlreicher die Fiihrungsgruppen, die sich der unternehmerischen Aufgabe ge- meinsam widmen. Fur die Praxis eines solchen Managements sind Fiihrungsmittel erforderlich geworden, die aufzuspuren und zu entwickeln in immer starkerem MaBe das betriebswirtschaftliche Interesse in Anspruch nehmen. 1m Rechnungswesen moderner Unternehmungen wurde als Fiihrungsmittel das Budget entdeckt, uber das eine umfassende betriebswirtschaftliche Literatur in- zwischen vorliegt. Es erscheint dem Verfasser reizvoll, uber die vielfach erorterten Techniken der Planung und Kontrolle hinaus zu untersuchen, inwieweit das Be- triebsgeschehen infolge der Budgetierung durch MaBnahmen beeinfluBt wird, die in ihren Wesensmerkmalen mit dem Terminus Budgetpolitik umrissen werden konnen. Die vorliegende Untersuchung hat das Ziel, Wesen und Methoden der Budgetierung daraufhin zu priifen, inwieweit sie, eingebettet in die Unternehmenspolitik, spezi- fische Verhaltensweisen begriinden und auslosen. Ihr Ergebnis soIl auf eine budget- bezogene Politik hinweisen, die sowohl bei der Aufstellung eines Budgets als auch bei seiner Durchftihrung und KontroIle wirksam wird. SoIlte es dem Verfasser gelingen, der Anerkennung der Budgetpolitik Raum zu verschaffen, so ware damit moglicherweise eine Ausgangsposition gefunden fur eine Reihe von weiteren Untersuchungen, die sich den Gestaltungsmoglichkeiten einer tiefgestaffelten Unternehmungsfiihrung widmen. Fritz Buchbinder 5 Inhalt Erster Tei! Rechnungs!egung a!s Ausgangspunkt fur Zie!vorstellungen in der UnternehmellSpolitik A. Die retrospektive Erfolgskontrolle .........................., 10 I. Der Informationswert der herkbmmlichen Rechnungslegung . . . . . .. . 10 II. Der lahresabschlu6 als Grundlage und Objekt der Unternehmenspolitik . . . . . . . . . . . . . . . . . . . . . . . .. . . II . . . . . . .

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