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Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels

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  • Held, Bärbel
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    Abstract

    Die traditionelle Budgetsteuerung ist überholt und verursacht mehr Schaden als Nutzen. Die klassische Budgetsteuerung ist zu zeitaufwändig, zu unflexibel, zu bürokratisch und verhindert heute die Nutzung des vollen Potentials eines Unternehmens. [Daum, H./2006]. Trotz dieser These findet man in der Unternehmenspraxis auch heute noch mehrheitlich die traditionelle Budgetierung vor, wie das Fallbeispiel zeigt. Nun kommen, bedingt durch die derzeitige Finanz- und Wirtschaftskrise, vermehrt Anfragen an die Wissenschaft, mit welchen Managementkonzepten auf den Wandel reagiert werden kann. Eine mögliche praxisnahe Lösungsalternative die in ein neues Managementmodell überführt werden kann, soll hier vorgestellt werden. -- The traditional annual budgeting process-characterized by fixed targets and performance incentives-is time-consuming, overcentralized, and outdated. Worse, it often causes dysfunctional and unethical managerial behavior. The traditional budgeting is common and enterprise practice today still. But in time of financial and economical crisis this process can't be a good solution. This problem will be examined. A suitable management model will be developed.

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    Bibliographic Info

    Paper provided by University of Applied Sciences Amberg-Weiden (OTH) in its series OTH im Dialog: Weidener Diskussionspapiere with number 20.

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    Date of creation: 2009
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    Handle: RePEc:zbw:hawdps:20

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    Web page: http://www.oth-aw.de/

    Related research

    Keywords: Advanced Budgeting; Balanced Scorecard; Better Budgeting; Beyond Butgeting; Planung und Budgetierung; Strategie;

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