Ansätze der modernen Budgetierung (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Controlling, Note: 2,0, Verwaltungs- und Wirtschafts-Akademie Göttingen, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: Diese Hausarbeit behandelt das Thema „Moderne Ansätze der Budgetierung“. Zunächst wird die "traditionelle" Budgetierung vorgestellt und es werden verschiedene Kritikpunkte aus der Wissenschaft und der Wirtschaft aufgezeigt. Im weiteren Verlauf werden neue Ansätze der Budgetierung dargestellt. Seit Ende der 1990er Jahre versuchen Praktiker und Theoretiker neue Ansätze wie Better Budgeting, Advanced Budgeting und Beyond Budgeting als Alternativen zu entwickeln. Bei dem Better Budgeting und Advanced Budgeting werden die grundlegenden Budgetierungsinstrumente beibehalten. Es wird versucht, die Effizienz des Budgetierungsprozesses zu steigern und den Aufwand zu reduzieren. Die größte Veränderungsradikalität und Behebung von Schwachstellen gegenüber der traditionellen Budgetierung findet man beim Beyond Budgeting. Hier wird die Steuerung über Budgetziele gänzlich vermieden. Da diese neuen Ansätze an Bedeutung zunehmen , sollen ihre Vor- und Nachteile diskutiert werden.

Ansätze der modernen Budgetierung (German Edition) by Dennis Ilse

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