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InternationalerController VereinController-StatementsInstrumente4VKLYUL )KNL[PLYUN                        *VU[YVSSPUN ¶ AR...
Inhalt0TWYLZZT                                 7YPUaPW LY[ZJO€WMUN HIIPSKLU                                               ...
Impressum                                                    VorwortHerausgeber                                           ...
1. Der Weg zur Modernen BudgetierungMitglieder des Facharbeitskreises                                                1.1 P...
1.2 Was sind Budget und Budgetierung?                                                                  0T ^LP[LYLU :PUU PZ...
KYJONLM…OY[ )LP KLT PU KLY 7YH_PZ PU KLY =LYNHUNLUOLP[ VM[ HUNL^HUK[LU .L    1.3 Die Grenzen der BudgetierungNLUZ[YVT]LYMH...
‹ +`ZMUR[PVUHSLZ =LYOHS[LU ^PYK [LUKLUaPLSS NLM€YKLY[! +YJO KPL 2VWWLSUN           1.4 Bisherige Ansätze in der Budgetieru...
2. Moderne BudgetierungBetter Budgeting PZ[ RLPU NLZJOSVZZLULZ 2VUaLW[ ZVUKLYU UY LPU 6ILY               ;YV[a KLY NLZJOPS...
+PL 4VKLYUL )KNL[PLYUN U[LYZJOLPKL[ ZPJO KH]VU KL[SPJO! ,YZ[LUZ ^LYKLU        2.1 Herausforderungen für die Moderne Budget...
2.2 Antworten der Modernen Budgetierung                                                             2.3 Die Moderne Budget...
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Moderne budgetierung leseprobe

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Moderne budgetierung leseprobe

  1. 1. InternationalerController VereinController-StatementsInstrumente4VKLYUL )KNL[PLYUN *VU[YVSSPUN ¶ ARUM[ NLZ[HS[LU
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  4. 4. 1. Der Weg zur Modernen BudgetierungMitglieder des Facharbeitskreises 1.1 Planung ist Vorbereitung, nicht Vorbestimmung der ZukunftProf. Dr. Ronald Gleich ¶ ,): UP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ :WLaPLSS *VU[YVSSLY ILZJOpM[PNLU ZPJO PU[LUZP] TP[ KLY 7SHUUN POYLU 4L[OVKLU-HJOHYILP[ZRYLPZSLP[LY UK 0UZ[YTLU[LU PZ[ KVJO KPL 7SHUUN LPU aLU[YHSLZ 0UZ[YTLU[ aY :[LLYUNUdo Kraus ¶ /HUZNYVOL :, -HJOHYILP[ZRYLPZSLP[LY:[LSS]LY[YL[LY ]VU U[LYULOTLU UK KHZ VI^VOS LZ NLYHKL *VU[YVSSLYU RSHY PZ[ KHZZ 7SpULDr. Uwe Michel ¶ /VY]m[O 7HY[ULYZ -HJOHYILP[ZRYLPZSLP[LY:[LSS]LY[YL[LY ZLS[LU ZV LPU[YLMMLU ^PL NLKHJO[ +PLZL :PJOLYOLP[ …ILY KHZ É5PJO[[YLMMLU¸ SPLN[ LPULYZLP[Z HU KLY .YUKZ[YR[Y KLY PY[ZJOHM[ HSZ LPU L]VS[PVUpYLY 7YVaLZZ TP[Uwe Becking ¶ (NLU[Y M…Y (YILP[ c Petra Bohn ¶ 7YLUH .TI/ c Bernhard UNL^PZZLT (ZNHUN ¶ aR…UM[PNL ,YLPNUPZZL SHZZLU ZPJO UPJO[ ]VYOLYZHNLUBücker ¶ )…JRLY *VUZS[PUN c Dr. Elmar Dworski ¶ UP]LYZP[p[ :[[[NHY[ +PLZL Z[pUKPNL =LYpUKLYUN KPL U…ILYZJOHIHYL AHOS HU ,PUMSZZMHR[VYLU UK+LSVP[[L c Prof. Dr. Christoph Eisl ¶ -/ 6ILY€Z[LYYLPJO c Stefan Erlenbach KPL UT€NSPJORLP[ ILZ[PTT[L 0UMVYTH[PVULU ^PL [H[ZpJOSPJOL 2HM,U[ZJOLP¶ ,U) c Dr. Patricia Frey ¶ ,): UP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ /HUZ KUNLU PT ]VYUOLYLPU a RLUULU LYSHILU RLPUL L_HR[LU 7YVNUVZLU (UKLYLYNYVOL :, c Siegfried Gänßlen ¶ /HUZNYVOL :, c Matthias Handrich ¶ ,): ZLP[Z LU[Z[LOLU SHMLUK ULL 0KLLU 7YVKR[L UK U[LYULOTLU U[LY KPLZLUUP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ c Markus Happe )LU[LSLY (. c Lars )LKPUNUNLU RHUU KLY 5[aLU KLY 7SHUUN NHUa VMMLUZPJO[SPJO UPJO[ KHYPUHartje ¶ +LTH[PJ c Stefan Hirsch ¶ 6KL^HSK *VTWHUPL c Prof. Dr. Hans- SPLNLU NLUH MLZ[aSLNLU ^HZ PU KLY ARUM[ WHZZPLYLU ^PYKUlrich Holst ¶ -/ 6ZUHIY…JR c Axel Israel ¶ YLU[ H JVU[YVSSLY c Christian Jan-ßen ¶ MIT N.TI/ c Michael Kappes ¶ /VY]m[O 7HY[ULYZ c Matthias Koch HZ PZ[ KHUU KLY A^LJR KLY 7SHUUN¶ 7YVJ[LY .HTISL c Bernd Koschitzki ¶ *:: .TI/ c Claudia Maron ¶ 7SpUL ZPUK UPJO[ …ILYMS…ZZPN VKLY U[aSVZ É7SHUUN LYZL[a[ KLU AMHSS+H[L] L. c Dr. Martin Mayr ¶ *VU9VVT 6. c Alexandra Meidl ¶ *VU9VVT ZVUKLYU ]PLSTLOY U€[PN T 9LZZVYJLU 2H KYJO KLU 0YY[T ¶ UK HZ6. c Andreas Nebe ¶ +L[ZJOL ;LSLRVT (. c Dr. Karsten Oehler ¶ 0)4 c WHaP[p[LU 7LYZVUHS -PUHUaLU a[LPSLU UK 0YY[T RHUU THU SLYULU¸Peter Pfeiffer ¶ .25 +YP]LSPUL .TI/ c Gunter Piotrowski ¶ (_LS :WYPUNLY HMa[LPSLU ILaPLOUNZ^LPZL HMLPUHUKLY(. c Prof. Dr. Robert Rieg ¶ /VJOZJOSL (HSLU c Jenoe Rosenthal ¶ +L[ HIZ[PTTLU a R€UULU +HZ OPSM[ KPL LPUaLSZJOL ;LSLRVT (. c Lars Riemer ¶ /VY]m[O 7HY[ULYZ c Dr. Peter Schentler ULU ;LPSL LPULY 6YNHUPZH[PVU HM NLTLPUZHTL APLSL HZaYPJO[LU 9LZZVYJLU¶ ,): UP]LYZP[p[ M…Y PY[ZJOHM[ UK 9LJO[ /VY]m[O 7HY[ULYZ c Christian ZPUK PTTLY ILNYLUa[ UK ]LYZJOPLKLUL =LY^LUKUNLU RVURYYPLYLU T ZPLSchmahl ¶ +L[ZJOL ;LSLRVT (. c Dr. Matthias Schmitt ¶ U[LYULOTLUZ +YJO LPUL MY…OaLP[PNL lILYSLNUN ^HZ NLZJOLOLU R€UU[L ILYLP[LU ZPJO UILYH[UN c Jürgen Schnöbel ¶ /0+ .SVIHS c Thomas Schulze ¶ :(7 +L[ZJO [LYULOTLU ILZZLY HM KPL ARUM[ ]VY :PL NL^PUULU U[LY TZ[pUKLU ^PJO[PSHUK c Steffen Sindl ¶ :PUKS *VU[YVSSPUNZ`Z[LTL c Markus Steiner ¶ +L[LJVU NL aLP[SPJOL =VYZWY…UNL UK ILYLP[LU ZPJO NLKHURSPJO HM fUKLYUNLU VKLY ULLc Gregoris Theisen ¶ /0+ .SVIHS c Prof. Dr. Martin Tschandl ¶ -/ 1VHUUL ,U[^PJRSUNLU ]VYT c Mathias Walter ¶ ;LSLRVT (. c Dr. Matthias Weiß ¶ 2€SULY=LYRLOYZ)L[YPLIL (. c Helmut Willmann ¶ :0*2 (. +PL 7SHUUN PZ[ PTTLY U[LYULOTLUZZWLaPMPZJO UK RHUU QH TZZ ZPJO ]VU U[LYULOTLU a U[LYULOTLU U[LYZJOLPKLU ZLSIZ[ ^LUU ZPL PU KLYZLSILU )YHUJOL [p[PN UK pOUSPJO NYV VKLY pOUSPJO VYNHUPZPLY[ ZPUK ,Z NPI[ HILY LPUPNL .YUKZp[aL UK 7YPUaPWPLU KPL M…Y HSSL U[LYULOTLU NLS[LU ZVSS[LU UK KPL NLUH KLU 2LYU KLY 7SHUUN HZTHJOLU ¶ ZPL ZPUK PU KLY 4VKLYULU )K NL[PLYUN ILZJOYPLILU (ILY ]VY^LN ZPUK LPU WHHY 2SHYZ[LSSUNLU …ILY KPL ]LY^LUKL[LU )LNYPMML UK 2VUaLW[L a [YLMMLU
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  10. 10. 2.2 Antworten der Modernen Budgetierung 2.3 Die Moderne Budgetierung im Überblick+PL (U[^VY[LU KLY 4VKLYULU )KNL[PLYUN HM KPL ]PLY ^LZLU[SPJOLU /LYHZMVY :PJO …ILY )KNL[PLYUNZZ`Z[LTL .LKHURLU a THJOLU SVOU[ ZPJO LYZ[ HI LPULYKLYUNLU M…Y LPUL =LYILZZLYUN ZPUK PU KLY UHJOMVSNLUKLU ;HILSSL KHYNLZ[LSS[ ILZ[PTT[LU .Y€L UK 2VTWSL_P[p[ KLZ U[LYULOTLUZ :V NPI[ LZ HSSLPU PU +L[ZJOSHUK YUK U[LYULOTLU HI 4P[HYILP[LYU ZV^PL NLTLPUU…[aP Herausforderungen Antworten der Modernen Budgetierung NL UK €MMLU[SPJOL 6YNHUPZH[PVULU KPL KHM…Y WYPTpY PU -YHNL RVTTLU ^…YKLU É5[aLU NLNLU ‹ 2VTWSL_P[p[ YLKaPLYLU! ÉLPUMHJOLY ^LYKLU¸ PU )LaN HM 5PLTHUK RHUU KLU (UZWYJO LYOLILU M…Y KPLZL ¶ UK HSSL HUKLYLU U[LYULO (M^HUK HI^pNLU¸ 0;0UZ[YTLU[L 4L[OVKLU 7YVaLZZL TLU HM KLY LS[ ¶ LPUL -LZ[SLNUN a [YLMMLU ^PL KPL 7SHUUN PT +L[HPS HZNL ‹ :PJO HM ^LZLU[SPJOL Z[LLYUNZYLSL]HU[L 7SHUUNZPUOHS[L ILZJOYpURLU Z[HS[L[ ZLPU TZZ ,Z PZ[ QLKVJO T€NSPJO LPULU 9HOTLU a ZJOHMMLU KLY PUKP]P É+LY +`UHTPR UK KLU ‹ É-SL_PISLY ^LYKLU¸ ILPZWPLSZ^LPZL KYJO :aLUHYPLU YVSSPLYLUKL KLSSL (ZNLZ[HS[UNZT€NSPJORLP[LU aSpZZ[ -…Y KHZ 2VUaLW[ KLY 4VKLYULU )K Z[pUKPNLU =LYpUKL 7SHUUN UK -VYLJHZ[Z VKLY YLSH[P]L APLSL NL[PLYUN MVSNLU KHYHZ KYLP ^PJO[PNL ,JRWUR[L! YUNLU LPULU ÅL_PISLU ‹ .Y€ILY ^LYKLU! 1HOYLZaPLSL HSZ 9HOTLU RYaMYPZ[PN RVURYL[L APLSL 9HOTLU NLILU¸ ]VYNLILU ‹ 4HNLZJOULPKLY[! 9O`[OTZ UK TMHUN ]VU 7SHUHUWHZZUNLU ,YMVSNYLPJOL U[LYULOTLUZM…OYUN ILU€[PN[ U[LYULOTLUZPUKP]PKLSS MLZ[SLNLU APLSL KYJO :[LLYUN :[LLYUNZLU[ZJOLPKUNLU T KPL APLSL a É=LYOHS[LUZZ[LLYUN ‹ )KNL[PLYUN ZVSS HM ,U[ZJOLPKUNZU[LYZ[…[aUN MVRZZPLYLU LYYLPJOLU UK ,U[ZJOLPKUNZ ‹ =HYPHISL =LYN…[UN HM )HZPZ LPULY HZIHSHUJPLY[LU 4PZJOUN ]VU LYYLPJOLU U[LYZ[…[aUN HI^pNLU¸ RYa UK SHUNMYPZ[PNLU WLYZ€USPJOLU )LYLPJOZ UK U[LYULO TLUZaPLSLU ,Z PZ[ HJO a ILY…JRZPJO[PNLU KHZZ 4V[P]H[PVU LOLY KYJO UPJO[ TVUL[pYL 0UZ[YTLU[L ^PYR[ 7SHUUN UK )KNL[PLYUN ZPUK KLY 2LYU KLZZLU ^HZ LPU :[LLYUNZRVUaLW[ ILPUOHS É7SHUUN UK )KNL ‹ )LY…JRZPJO[PNLU KLY 2VU[L_[MHR[VYLU a ) )YHUJOL 6YNHUPZH[PVU 7SHUUN UK [PLYUN PU KHZ NLZHT[L LY[ZJO€WMUN 4HYR[ZP[H[PVU ILP KLY .LZ[HS[UN KLY 7SHUUN [LU ZVSS 1L UHJO )YHUJOL R€UULU ^LP[LYL -…OYUNZZ`Z[LT UK )KNL[PLYUN )KNL[PLYUN HSZ 2LYU ;OLTLU ILHJO[L[ VKLY ILZVUKLYZ HZNL LPUIL[[LU¸ ‹ 2Ya UK TP[[LSMYPZ[PNL 7SHUUNLU Z[pYRLY Z[YH[LNPZJO HZYPJO[LU 0U[LNYH[PVU KLY 4HUHOTLUWSHUUN WYpN[ ZLPU;HILSSL ! +PL (U[^VY[LU KLY 4VKLYULU )KNL[PLYUN .SLPJO L[ HS +PL ,TWMLOSUNLU ZPUK RLPUL 7H[LU[YLaLW[L 6ULZPaLMP[ZHSS2VUaLW[L VKLY (SSOLPSTP[[LS M…Y KLU ZPJOLYLU UK LPUMH ZPUK UPJO[ T€NSPJO JOLU LN aT ,YMVSN +PLZLU LYYLPJO[ THU UY KYJO Z[L[PNL (UZ[YLUNUN ILZZLY a ^LYKLU 2VUaLW[L OLSMLU KHILP ¶ TNLZL[a[ UK NLSLI[ ^LYKLU T…ZZLU ZPL KYJO KPL 4P[HYILP[LY KLZ U[LYULOTLUZ 4VKLYUL )KNL[PLYUN M…OY[ aY…JR aT 7SHUUNZRLYU lILY LPU PU[LNYPLY[LZ 2VUaLW[ ]LYRU…WM[ TP[ KLY :[YH[LNPL KLU APLSLU UK KLT 4HUHNLTLU[Z`Z[LT ZVSS KHZ )KNL[ RVUZLXLU[ LPUMHJO UK ]VY HSSLU +PUNLU TMLSKMSL_PILS ILZ[PTT[ ^LYKLU 4VKLYUL )KNL[PLYUN ILKL[L[ UPJO[ ULL ;VVSZ UK NHY 2VUaLW[L a LYMPUKLU +PL 7YPUaPWPLU ^LYKLU PU a^LP 2H[LNVYPLU TP[ PUZNLZHT[ ZLJOZ +PTLUZPVULU LPU NL[LPS[!

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