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8. Marketingbudgetierung

  • 2025
  • OriginalPaper
  • Chapter
Published in:
Authors
Sven Reinecke
Alexander Tombach
Published in
Marketingcontrolling kompakt
Publisher
Springer Fachmedien Wiesbaden

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Zusammenfassung

Ursprünglich im staatlichen Haushaltswesen entstanden, ist die Budgetierung ein weit verbreitetes Managementinstrument zur Steuerung von Organisationseinheiten mittels periodischer Input- und Outputvorgaben in Form von Budgets (Schreyögg & Koch, 2020, S. 169 ff.). Daher kommt der Budgetierung traditionell auch für die Planung und das Management von Marketingmaßnahmen eine zentrale Bedeutung zu (Barzen, 1990, S. 2). Budgetierung und Planung hängen eng miteinander zusammenhängen, wobei sich Budgets insbesondere durch ihren formalzielorientierten Vorgabecharakter von allgemeinen Plänen unterscheiden (Horváth et al., 2024, S. 126). Ein Marketingbudget wird verstanden als ein formalzielorientierter, in monetären beziehungsweise quantitativen Größen formulierter Plan, der einer Marketingorganisationseinheit für eine bestimmte zeitliche Dauer mit einem bestimmten Verbindlichkeitsgrad vorgegeben wird (Wild, 1974a).

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previous chapter Engpässe des Marketingcontrollings
next chapter Marketingaudit
Title
Marketingbudgetierung
Authors
Sven Reinecke
Alexander Tombach
Copyright Year
2025
Book
Marketingcontrolling kompakt

Print ISBN: 978-3-658-47819-3

Electronic ISBN: 978-3-658-47820-9

Copyright Year: 2025

DOI
https://doi.org/10.1007/978-3-658-47820-9_8
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