Optimale Anpassung der Budgetierung durch alternative Planungsmethoden am Beispiel eines Innviertler Unternehmens in der Maschinenbaubranche

Abstract

In a volatile economic environment with more and more unpredictable events such as the coronavirus pandemic, wars, raw material shortages or customs duties, traditional budgeting is increasingly being pushed to its limits. It is increasingly being criticised as an inflexible, time-consuming and cost-intensive planning tool that is rarely strategically oriented. In order to survive in such an environment, planning and control must be optimised and adapted to the needs of the company. The aim of this thesis is therefore to determine the requirements that the mechanical engineering company places on budgeting. Furthermore, the aim is to optimally adapt the budgeting process to the organisation with the help of pre-selected alternative planning methods and to eliminate existing problems. In the theoretical part, both classic budgeting and five pre-selected alternative approaches are analysed. These approaches are as follows: Rolling Forecast, Beyond Budgeting, Modern Budgeting of the ICV, Campus Planning and Kaizen Budgeting. In the practical part, qualitative interviews were conducted with people from the company who are significantly involved in the budgeting process. The analysis shows that there is a clear need for structured budgeting in the company and that a complete abandonment of budgets is rejected, as target values are seen as a necessary basis for control, orientation and motivation. Existing traditional budgeting basically fulfils these basic functions well, but has deficits in terms of flexibility and adaptability to a dynamic market environment. In addition, there are difficulties due to imprecise specifications and insufficient coordination. Alternative concepts such as Beyond Budgeting or Kaizen budgeting are viewed critically, as they are either too radical or aim to completely reorganise the company structure, which does not appear necessary in view of functioning basic structures. Instead, the respondents favour further development of current practice through targeted additions. Modern budgeting according to the ICV, which integrates rolling forecasts, clear target systems and sensible measure control, as well as campus planning, which promotes cross-divisional, dialogue-based coordination processes, appear to be particularly suitable. Overall, it is clear that a combination of proven budgeting principles with modern, adaptable methods promises the greatest benefit for the company.

Date of Award	2025
Original language	German (Austria)
Supervisor	Albert Mayr (Supervisor)