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ZP-Praxis: Fehlentwicklungen und Therapien bei Planung und Budgetierung

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  • Manfred Hoefle
  • Hans Marquart
  • Reinhardt Schnopp

Abstract

Planning und budgeting is often taken to be an end in itself rather than a means to an end. The purpose of this essay is to draw conclusions upon which to derive guidelines for a reform of planning und budgeting. The aim is to encourage a debate on the redirection or even partial rejection of contemporary planning und budgeting systems. This cannot be achieved without seriously questioning current management practice and corporate flexibility. It is a characteristic of managers that they often stick with plans that, sooner or later, are overtaken by events. Entrepreneurs, on the other hand, place the emphasis on the ability to respond of their enterprises. Copyright Springer-Verlag 2008

Suggested Citation

  • Manfred Hoefle & Hans Marquart & Reinhardt Schnopp, 2008. "ZP-Praxis: Fehlentwicklungen und Therapien bei Planung und Budgetierung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(2), pages 233-247, August.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:2:p:233-247
    DOI: 10.1007/s00187-008-0050-7
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    References listed on IDEAS

    as
    1. Wallander, Jan, 1999. "Budgeting -- an unnecessary evil," Scandinavian Journal of Management, Elsevier, vol. 15(4), pages 405-421, December.
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