Robin Fraser

Beyond Budgeting. Wie sich Manager aus der jährlichen Budgetierungsfalle befreien können

Um 1920 herum haben Unternehmen Budgets eingefuhrt, um Kosten und Zahlungsstrome zu managen. In den sechziger Jahren dienten die Informationen aus dem Rechnungswesen nicht nur zur Steuerung des Unternehmens, sondern auch zur Motivation der Mitarbeiter. Budgets wurden somit zu fixen Leistungsvereinbarungen.

The time has come to abandon the budget

Over the past decade or so, many firms have invested huge sums in IT networks, process reengineering, and a whole raft of management tools including EVA, balanced scorecards, and activity accounting in their attempts to become more lean, adaptive, and decentralized. But the results have been discouraging. Many initiatives have fizzled then faded. Others have taken root but have not become part of the mainstream goal setting and measurement system. The real reason for this lack of success is not well understood. It is the power of the budgeting process to act as a protective shield for the command and control management culture that is the problem.