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Home > Business and Economics > Economics > Budgetierung von F&E: Das stochastische Simulationsprogramm RADBUDGE(23 Betriebswirtschaftslehre für Technologie und Innovation)
Budgetierung von F&E: Das stochastische Simulationsprogramm RADBUDGE(23 Betriebswirtschaftslehre für Technologie und Innovation)

Budgetierung von F&E: Das stochastische Simulationsprogramm RADBUDGE(23 Betriebswirtschaftslehre für Technologie und Innovation)


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About the Book

Alexander Bender stellt die Zusammenhänge zwischen Forschung und Entwicklung (F&E) und anderen Unternehmensfunktionen dar und legt Methoden zur Bestimmung der F&E-Produktivität vor.

Table of Contents:
1 Einführung.- 1.1 Problemstellung, Ziel der Arbeit und Gang der Untersuchung.- 1.2 Definitionen.- 1.3 Anmerkungen zum beteiligten Unternehmen.- 2 Zum Budgetierungsverhalten der Praxis.- 2.1 Einleitung.- 2.2 Literaturüberblick zum Budgetierungsverhalten in der Praxis.- 2.3 Die Darstellung des Budgetierungsprozesses aus der Sicht des Partnerunternehmens.- 2.4 Das statistisch festgestellte Budgetierungsverhalten im beteiligten Unternehmen.- 2.5 Zusammenfassung zum Budgetierungsverhalten der Praxis.- 3 Die Bestimmung des optimalen F&E-Budgets aus theoretischer Sicht.- 3.1 Analytische versus heuristische Vorgehensweise.- 3.2 Die Optimierung des F&E-Budgets mit Hilfe analytischer Methoden.- 3.3 Die Budgetierung mit Hilfe von What-If-Simulationen.- 4 Das stochastische Simulationsmodell.- 4.1 Einleitende Überlegungen.- 4.2 Das Simulationsmodell der F&E-Budgetierung von Brockhoff.- 4.3 Das Decision Support System RADBUDGE.- 5 Erhebung des benötigten Datenmaterials.- 5.1 Überblick über die benötigten Daten und die dazu durchgeführten Analysen.- 5.2 Die Produktivität von Forschung und Entwicklung - Die Analyse der Finanzdaten.- 5.3 Die Ermittlung der Projektcharakteristika.- 5.4 Zusammenfassung der aus der Empirie abgeleiteten RADBUDGE-Parameter.- 6 Die Simulationen mit RADBUDGE.- 6.1 Einleitung.- 6.2 Die Variation einzelner Parameter.- 6.3 Systematische Variation der durch die F&E zu beeinflussenden Parameter.- 6.4 Simulationen mit der gewinn- und der gaporientierten Budgetierungsstrategien.- 6.5 Ex post-Simulationen zur Überprüfung der Validität.- 6.6 Zusammenfassung der wichtigsten Ergebnisse.- 7 Resümee.

About the Author :
Dr. Alexander Bender ist seit 1996 am Aufbau des Tochterunternehmens einer deutschen Unternehmensberatung in den USA beteiligt. Er promovierte 1997 bei Professor Brockhoff, Universität Kiel.


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Product Details
  • ISBN-13: 9783824403714
  • Publisher: Deutscher Universitatsverlag
  • Publisher Imprint: Deutscher Universitatsverlag
  • Language: German
  • Returnable: Y
  • Sub Title: Das stochastische Simulationsprogramm RADBUDGE
  • ISBN-10: 3824403714
  • Publisher Date: 15 Jan 1998
  • Binding: Paperback
  • No of Pages: 307
  • Series Title: 23 Betriebswirtschaftslehre für Technologie und Innovation


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Budgetierung von F&E: Das stochastische Simulationsprogramm RADBUDGE(23 Betriebswirtschaftslehre für Technologie und Innovation)
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