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Marketingbudgetierung

In: Marketingcontrolling kompakt

Author

Listed:
  • Sven Reinecke

    (Universität St. Gallen)

  • Alexander Tombach

Abstract

Zusammenfassung Ursprünglich im staatlichen Haushaltswesen entstanden, ist die Budgetierung ein weit verbreitetes Managementinstrument zur Steuerung von Organisationseinheiten mittels periodischer Input- und Outputvorgaben in Form von Budgets (Schreyögg & Koch, 2020, S. 169 ff.). Daher kommt der Budgetierung traditionell auch für die Planung und das Management von Marketingmaßnahmen eine zentrale Bedeutung zu (Barzen, 1990, S. 2). Budgetierung und Planung hängen eng miteinander zusammenhängen, wobei sich Budgets insbesondere durch ihren formalzielorientierten Vorgabecharakter von allgemeinen Plänen unterscheiden (Horváth et al., 2024, S. 126). Ein Marketingbudget wird verstanden als ein formalzielorientierter, in monetären beziehungsweise quantitativen Größen formulierter Plan, der einer Marketingorganisationseinheit für eine bestimmte zeitliche Dauer mit einem bestimmten Verbindlichkeitsgrad vorgegeben wird (Wild, 1974a).

Suggested Citation

  • Sven Reinecke & Alexander Tombach, 2025. "Marketingbudgetierung," Springer Books, in: Marketingcontrolling kompakt, edition 2, chapter 8, pages 55-63, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-47820-9_8
    DOI: 10.1007/978-3-658-47820-9_8
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