Budgetplanung

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Following a presentation of the basic definitions the author describes the various types of budget. Using examples he illustrates the individual planning methods as well as the tactical budgeting systems (e. g. finance planning and cost budgeting) and mid-term planning methodologies. Case studies taken from individual company departments (e. g. marketing budget system) complete the presentation, as does a look at the importance of budgeting as a managerial instrument.