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Identifikation, Analyse und Systematisierung von Anforderungen an betriebswirtschaftliche Entscheidungsmodelle - Entwicklung einer Anforderungshierarchie

Author

Listed:
  • Mike Rudolph
  • Anika Suess

    (Professur BWL III: Unternehmensrechnung und Controlling, Fakultaet fuer Wirtschaftswissenschaften)

  • Florian Lindner
  • Kristina Hoese
  • Josephin Haenel
  • Fanny Richter
  • Uwe Goetze

Abstract

Modelle sind vereinfachte Abbilder der Realitaet und koennen zu verschiedenen Zwecken eingesetzt werden. Im Kontext der Betriebswirtschaftslehre dienen sie dem Erkennen und Analysieren von Problemen und letztendlich der Unterstuetzung bei der Entscheidungsvorbereitung. Als Mass zur Beurteilung der Guete und adaequaten Eignung von Modellen tragen Anforderungen im Sinne von zu erfuellenden Voraussetzungen zur zielgerichteten Modellentwicklung bei. In der Literatur existiert kein einheitliches Verstaendnis darueber, welche Anforderungen bei der Modellentwicklung und -bewertung, und im weiteren Verlauf auch bei der Modellanwendung, zu beruecksichtigen sind. Waehrend der Modellentwicklung treten einige Herausforderungen auf - neben der Darstellung komplexer Sachverhalte bestehen in fruehen Phasen der Modellentwicklung hohe Unsicherheiten. Der vorliegende Aufsatz widmet sich deshalb der Identifikation, Analyse und Systematisierung von Anforderungen an betriebswirtschaftliche Entscheidungsmodelle. Ziel ist die Erarbeitung einer Anforderungshierarchie, welche eine unterstuetzende Rolle bei der Entwicklung, Beurteilung und auch Anwendung von Entscheidungsmodellen der Betriebswirtschaftslehre einnimmt. Dazu werden zunaechst die Grundlagen der Entscheidungstheorie, von Modellen und Modellarten sowie der Modellentwicklung erlaeutert. Eine strukturierte Literaturanalyse bildet dann die Grundlage fuer die Systematisierung von Anforderungen, welche die Wirkungszusammenhaenge zwischen diesen verdeutlicht. Abschliessend erfolgt vor dem Hintergrund betriebswirtschaftlicher Modelle eine strukturierte Ueberfuehrung der Ergebnisse in eine Hierarchie.

Suggested Citation

  • Mike Rudolph & Anika Suess & Florian Lindner & Kristina Hoese & Josephin Haenel & Fanny Richter & Uwe Goetze, 2021. "Identifikation, Analyse und Systematisierung von Anforderungen an betriebswirtschaftliche Entscheidungsmodelle - Entwicklung einer Anforderungshierarchie," Chemnitz Economic Papers 049, Department of Economics, Chemnitz University of Technology, revised Sep 2021.
    • Handle: RePEc:tch:wpaper:cep049
    as

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    File URL: https://www.tu-chemnitz.de/wirtschaft/vwl1/RePEc/download/tch/wpaper/CEP049_Suess.pdf
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    References listed on IDEAS

    as
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    2. Pfohl, Hans-Christian & Braun, G., 1981. "Entscheidungstheorie. Normative und deskriptive Grundlagen des Entscheidens," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 41746, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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