2012 | OriginalPaper | Buchkapitel
Managing Uncertainties in the Field of Planning and Budgeting – An Interactive Fuzzy Approach
verfasst von : Peter Rausch, Heinrich J. Rommelfanger, Michael Stumpf, Birgit Jehle
Erschienen in: Research and Development in Intelligent Systems XXIX
Verlag: Springer London
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Despite all effort in last decades, Planning and Budgeting (P&B) is still a challenging task. The corresponding processes for large organizations are usually very resource-intensive, time consuming and costive. One of the major issues is to manage uncertainty. Apart from that, P&B methods have to fulfill other requirements. They have to be consistent with human thinking and should allow realistic modeling. In this paper we analyze whether interactive fuzzy approaches solve these issues and if they could be a new way to fulfill the above mentioned requirements efficiently. For that purpose, prior research related to P&B problems as well as practical issues and challenges will be outlined. Based on a case study, fuzzy interactive solutions will be analyzed. Possible benefits and issues of the applied approach are discussed and ideas about ongoing and further research are given.