IDEAS home Printed from https://ideas.repec.org/p/zbw/hawdps/20.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/56438/1/689271727.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Advanced Budgeting; Balanced Scorecard; Better Budgeting; Beyond Butgeting; Planung und Budgetierung; Strategie;
    All these keywords.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:hawdps:20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: http://www.oth-aw.de/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.