Verantwoordingsrapport
“Budgetteren nu en in de toekomst”
Studentnaam:
Studentnummer:
Datum:
NCOI
Master Finance & Control
MFC in de praktijk fase 2
Naam begeleider:
….
,VOORWOORD
…………………
Plaats, datum
1
,INHOUDSOPGAVE
Voorwoord ............................................................................................................................. 1
Vraagstuk .............................................................................................................................. 4
1.1 Organisatie .............................................................................................................. 4
1.2 Probleemstelling ...................................................................................................... 4
1.3 Doelstelling en resultaat .......................................................................................... 5
1.4 Triangulatie van het onderzoek ............................................................................... 5
1.5 Aansluiting Master Finance & Control...................................................................... 5
1.6 Scope ...................................................................................................................... 6
2 Analyse .......................................................................................................................... 7
2.1 Huidige budgetteringsmethode ................................................................................ 7
2.1.1 Conclusie huidige budgetteringsmethode ......................................................... 8
2.2 Alternatieve budgetteringsmethoden ....................................................................... 8
2.2.1 Interviews ........................................................................................................13
2.2.2 Conclusie alternatieve budgetteringsmethoden ...............................................17
3 Oplossingsalternatieven ................................................................................................18
3.1.1 Keuze alternatieve budgetteringsmethode ......................................................18
3.1.2 Alternatief 1: Rolling Budgeting in combinatie met traditioneel budgetteren.....18
3.1.3 Alternatief 2: Beyond Budgeting in combinatie met traditioneel budgetteren ...19
3.1.4 Definitieve keuze .............................................................................................19
4 Logboek ........................................................................................................................21
5 Literatuurlijst ..................................................................................................................23
6 Bijlagen .........................................................................................................................26
6.1 Huidige situatie (6W methode) (Bron Plan van aanpak) .........................................26
6.2 Vraagstuk (Bron Plan van aanpak) .........................................................................27
6.3 Werkwijze (Bron Plan van Aanpak) ........................................................................29
6.4 Strategie Organisatie X ..........................................................................................31
6.5 Theoretisch algemeen ............................................................................................32
6.6 Traditioneel Budgetteren ........................................................................................34
6.7 Beyond budgeting (BB) ..........................................................................................36
6.8 Zero based budgeting (ZBB) ..................................................................................38
6.9 Activity based budgeting (ABB) ..............................................................................40
6.10 Rolling budgeting (RB) ...........................................................................................41
6.11 Brainstormsessie XXXX .........................................................................................43
6.12 Verslag brainstormsessie .......................................................................................44
6.13 Benchmarking ........................................................................................................45
6.14 Onderzoeken implementatie alternatieve budgetteringsmethoden .........................47
6.15 Elementen budgetteringsmethoden (Matrix) ...........................................................49
6.16 Vragenlijst kenmerken budget ................................................................................50
2
, 6.17 Interviewgids ..........................................................................................................51
6.18 Vragenlijst Rolling Budgeting ..................................................................................52
6.19 Ingangstoets beyond budgeting .............................................................................56
6.20 SFA-model .............................................................................................................59
6.21 Uitwerking oplossingsalternatieven .......................................................................61
6.22 Betrouwbaarheid en validiteit .................................................................................64
6.23 Beoordeling (FEEDBACK)......................................................................................65
3
“Budgetteren nu en in de toekomst”
Studentnaam:
Studentnummer:
Datum:
NCOI
Master Finance & Control
MFC in de praktijk fase 2
Naam begeleider:
….
,VOORWOORD
…………………
Plaats, datum
1
,INHOUDSOPGAVE
Voorwoord ............................................................................................................................. 1
Vraagstuk .............................................................................................................................. 4
1.1 Organisatie .............................................................................................................. 4
1.2 Probleemstelling ...................................................................................................... 4
1.3 Doelstelling en resultaat .......................................................................................... 5
1.4 Triangulatie van het onderzoek ............................................................................... 5
1.5 Aansluiting Master Finance & Control...................................................................... 5
1.6 Scope ...................................................................................................................... 6
2 Analyse .......................................................................................................................... 7
2.1 Huidige budgetteringsmethode ................................................................................ 7
2.1.1 Conclusie huidige budgetteringsmethode ......................................................... 8
2.2 Alternatieve budgetteringsmethoden ....................................................................... 8
2.2.1 Interviews ........................................................................................................13
2.2.2 Conclusie alternatieve budgetteringsmethoden ...............................................17
3 Oplossingsalternatieven ................................................................................................18
3.1.1 Keuze alternatieve budgetteringsmethode ......................................................18
3.1.2 Alternatief 1: Rolling Budgeting in combinatie met traditioneel budgetteren.....18
3.1.3 Alternatief 2: Beyond Budgeting in combinatie met traditioneel budgetteren ...19
3.1.4 Definitieve keuze .............................................................................................19
4 Logboek ........................................................................................................................21
5 Literatuurlijst ..................................................................................................................23
6 Bijlagen .........................................................................................................................26
6.1 Huidige situatie (6W methode) (Bron Plan van aanpak) .........................................26
6.2 Vraagstuk (Bron Plan van aanpak) .........................................................................27
6.3 Werkwijze (Bron Plan van Aanpak) ........................................................................29
6.4 Strategie Organisatie X ..........................................................................................31
6.5 Theoretisch algemeen ............................................................................................32
6.6 Traditioneel Budgetteren ........................................................................................34
6.7 Beyond budgeting (BB) ..........................................................................................36
6.8 Zero based budgeting (ZBB) ..................................................................................38
6.9 Activity based budgeting (ABB) ..............................................................................40
6.10 Rolling budgeting (RB) ...........................................................................................41
6.11 Brainstormsessie XXXX .........................................................................................43
6.12 Verslag brainstormsessie .......................................................................................44
6.13 Benchmarking ........................................................................................................45
6.14 Onderzoeken implementatie alternatieve budgetteringsmethoden .........................47
6.15 Elementen budgetteringsmethoden (Matrix) ...........................................................49
6.16 Vragenlijst kenmerken budget ................................................................................50
2
, 6.17 Interviewgids ..........................................................................................................51
6.18 Vragenlijst Rolling Budgeting ..................................................................................52
6.19 Ingangstoets beyond budgeting .............................................................................56
6.20 SFA-model .............................................................................................................59
6.21 Uitwerking oplossingsalternatieven .......................................................................61
6.22 Betrouwbaarheid en validiteit .................................................................................64
6.23 Beoordeling (FEEDBACK)......................................................................................65
3
