Beyond Budgeting. Steuern ohne Budget by Peter Schmausser
Beyond Budgeting. Steuern ohne Budget

Beyond Budgeting. Steuern ohne Budget


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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Regensburg, Sprache: Deutsch, Abstract: Ausgehend von der Notwendigkeit für Beyond Budgeting durch Schwächen der klassischen Budgetierung wird auf das Beyond Budgeting Modell von Hope/Frasier eingegangen. Hierbei werden die 12 Prinzipien in einer kritischen Würdigung behandelt. Anschließend wird auf die wichtigsten Gestaltungsfelder zur Umsetzung von Beyound Budgeting eingegangen. Dies sind insbesondere Leistungsbewertung und Vergütung, Rolling Forecast, strategiebasiertes Leistungsmanangement, Gemeinkostencontrolling, Ressourcenmanagemen, Managementinformationssysteme sowie Dezentralisierung. Abschließend wird kurz auf die grundsätzlichen Phasen und Meilensteine für eine Implementierung des Beyond Budgeting Modells eingegangen, sowie Auswirkungen auf die Arbeit des Controllers dargestellt. Nach Meinung des Autors ist der Beyond Budgeting Ansatz in einem dynamischen Marktumfeld durchaus sehr vielversprechend. Die Umsetzung aller 12 Prinzipen erscheint jedoch nicht sinnvoll. Hier ist auf die Unternehmenssituation einzugehen. Insbesondere, da diese 12 Prinzipien im Grunde genommen nur der Versuch ist, die Informationen aus zahlreichen Praxisbeispielen in einem Leitfaden zu bündeln. Als zentrale Schlüsselprinziepen von Beyond Budgeting sind aber die relative Zielsetzung mittels Benchmarking, eine rollierende Planung sowie Dezentralisierung zu nennen. Eine Zielvereinbarungs- und Vergütungsmodell basierend auf Benchmarking stärkt die Leistungsbereitschaft der Mitarbeiter und ermöglicht auch in schwierigen Zeiten gute Arbeit im Vergleich zum Wettbewerb zu entlohnen. Eine vorausschauende und rollierende Planung trägt Kontrolle der langfristigen Unternehmensstrategie im dynamischen Wettbewerbsumfeld bei. Durch dezentrale Verantwortung kann es gelingen das Humankapital optimal für den Unternehmenserfolg einzusetzen. Allerdings wirkt Beyond Budgeting auch tei


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Product Details
  • ISBN-13: 9783640317257
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 199 gr
  • ISBN-10: 3640317254
  • Publisher Date: 08 May 2009
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm


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