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Die Gestaltung der Budgetierung

Die Gestaltung der Budgetierung

Michael Zyder

97,40 €
IVA incluido
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Editorial:
Springer Nature B.V.
Año de edición:
2007
Materia
Contabilidad
ISBN:
9783835004306
97,40 €
IVA incluido
Disponible

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Sobre IBD

Die Budgetierung war in den vergangenen Jahren massiver Kritik aus der Unternehmenspraxis ausgesetzt. Anhand eines kausalanalytischen Modells (LISREL) zeigt Michael Zyder, dass die Budgetierung nicht generell versagt, sondern dass in Abhängigkeit von den untersuchten Kontextfaktoren differenziert werden muss und dass einige der häufig genannten Kritikpunkte an der Budgetierung, z.B. mangelnde Verzahnung strategischer und operativer Planung, Erstellungsaufwand und -dauer, zu relativieren sind.

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