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

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  • Held, Bärbel

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.

Suggested Citation

  • Held, Bärbel, 2009. "Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels," Weidener Diskussionspapiere 20, University of Applied Sciences Amberg-Weiden (OTH).
  • Handle: RePEc:zbw:hawdps:20
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    More about this item

    Keywords

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

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O21 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Planning Models; Planning Policy

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