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Erfolgsfaktoren moderner Budgetierungskonzepte: Ein Vergleich zur traditionellen Budgetierung by Neumann, Nico

Erfolgsfaktoren moderner Budgetierungskonzepte: Ein Vergleich zur traditionellen Budgetierung

by Nico Neumann
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Book cover type: Paperback
  • ISBN13: 9783346678652
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: USD 25.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 46 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Controlling, Note: 2,0, Hochschule Fresenius; Köln, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, die modernen Budgetierungskonzepte mit den herkömmlichen kritisch zu betrachten, zu analysieren und im letzten Schritt zu vergleichen. Letztendlich soll festgestellt werden, ob moderne Budgetierungskonzepte wirklich das Potential dazu haben, die herkömmlichen Methoden zu ersetzen. Das Zeitalter ist geprägt durch immer schneller und rasanter werdende technische Entwicklungen. Das ist zum einem durch die Digitalisierung und zum anderen durch die immer weitergehende Globalisierung zu begründen. Das trifft insbesondere die Unternehmenssteuerung, die sich genauso schnell entwickeln muss, um mit dem Wandel Schritt zu halten. Die Märkte wandeln sich immer dynamischer und im Wettbewerbsumfeld muss mit immer stärkerer Konkurrenz durch die Internationalisierung der Märkte gerechnet werden. Wenn man diese Szenarien genauer betrachtet, wird deutlich, wie wichtig ein höchst effektives und flexibles Controlling in diesem Zusammenhang ist, um den Herausforderungen standhalten zu können. Dennoch sind die herkömmlichen Budgetierungsmethoden in Anbetracht der sich immer schneller und stärker entwickelnden Herausforderungen zu-nehmend in die Kritik geraten. Das ist darauf zurückzuführen, dass die Ansprüche von den Unternehmen immer grö er werden und die einst bewährten Methoden den aktuellen Herausforderungen nicht mehr gerecht werden. Allerdings sind die herkömmlichen Methoden mangels fehlender alternativen immer noch ein fester Bestandteil der Unternehmensführung. Aus diesen Kritikpunkten an der herkömmlichen Budgetierung entwickelten sich zwei Alternativen zum einen das Better Budgeting und zum anderen das Beyond Budgeting.

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