Budgetplanung kompakt
Artikelnummer| Autor | Robert C. Rickards |
| 8517157323 | |
| Idioma | Germany - English |
| Terminal correspondiente | Android|iPhone|iPad|PC |
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Zusammenfassung. Inhalt der folgenden Ausführungen ist die konzeptionelle Entwicklung einer Prozeßplankostenrechnung auf Teilkostenbasis, deren Übertragung auf die logistische Budgetplanung und -kontrolle und deren Integration in ein übergeordnetes leistungs- und kostenorientiertes System logistischer Segmentplanung und -kontrolle (vgl.
Die Budgetplanung ist eine Übung in Minimalisierung. Sie versuchen dabei immer nur, das Minimum zu erreichen, da jeder darum verhandelt, den niedrigsten Zielwert zu erhalten.“ BUNCE, HOPE und FRASER argumentieren und zielen darauf ab, die traditionelle Budgetierung durch ein flexibles und dezentrale Initiativen förderndes Planungs- und Steuerungsinstrumentarium zu ersetzen.
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