Controlling Instrumente in einem nicht gewinnorientierten Kulturbetrieb
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Controlling Instrumente in einem nicht gewinnorientierten Kulturbetrieb

Controlling Instrumente in einem nicht gewinnorientierten Kulturbetrieb


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About the Book

Bachelorarbeit aus dem Jahr 2018 im Fachbereich BWL - Controlling, Note: 1,0, Hochschule Fulda, Sprache: Deutsch, Abstract: In dieser Bachelorarbeit geht es darum, wie ein Kulturbetrieb, der einer Non-Profit-Organisation (NPO) unterliegt, Gewinne erzielt. Fokus der Arbeit liegt hierbei auf den Instrumenten, die im NPO Bereich angewandt werden können und welches sich an dieser Stelle am besten eignet. Die Balanced Scorecard spielt in dieser Arbeit eine der Hauptrollen. Sie zeigt auf, welche Möglichkeiten es speziell im nicht gewinnorientierten Bereich gibt. Es geht zum einen darum, die betriebswirtschaftliche Funktion auf der monetären Seite des Controllings zu erklären und zum anderen die nicht geldliche Funktion an Hand des Controlling Instruments der Balanced Scorecard zu beleuchten. Es soll auch deutlich werden, wie das Controlling im Gesamtkontext eines Kulturbetriebes positioniert ist. Darüber hinaus soll die Theorie auf das Praxisbeispiel der Kunstausstellung "documenta" projiziert werden und verdeutlichen, welche Besonderheiten mit einem nicht gewinnorientierten Kulturbetrieb einhergehen. Jeder Mensch wird regelmäßig mit Non-Profit-Organisationen konfrontiert, da sie besonders im sozialen, politischen, kulturellen, ökologischen, religiösen oder medizinischen Bereich Anwendung finden. Jedoch macht sich kaum jemand Gedanken darüber, was diese Art von Organisation überhaupt so besonders macht. Denn wie der Name schon sagt, geht es nicht primär darum Profit zu generieren, was im ersten Moment auch noch kein Problem darstellt. Das Problem kommt erst mit der Zieldefinierung dieser Art von Organisationen. Denn nicht gewinnorientierte Unternehmen müssen ihre Ziele so wählen, dass sie messbar sind. Die meisten Ziele sind aber nun einmal monetär getrieben und damit auch vergleichbar und messbar. Dritte-Sektor- oder Non-Profit-Organisationen werden meist mit bestimmten gesellschaftlichen Tätigkeitsfeldern, wie etwa mit dem Sport oder der Kultur, in Verbindung gebrach


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Product Details
  • ISBN-13: 9783668886285
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Weight: 132 gr
  • ISBN-10: 3668886288
  • Publisher Date: 10 Jan 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Ein betriebswirtschaftlicher Blick auf den Non-Profit-Sektor
  • Width: 148 mm


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