Thesis
Scriptie Master Finance & Control MFC budgetteren nu en in de toekomst (verantwoording) incl feedback
2024:
Dit betreft de scriptie of verantwoordingsrapport ter afsluiting van de master finance en control (MFC) aan de NCOI. Het onderwerp betreft budgetteren nu en in de toekomst in combinatie met de strategie van de eigen onderneming.
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Uploaded on
April 2, 2024
Number of pages
67
Written in
2023/2024
Type
Thesis
Supervisor(s)
Niet openbaar
Year
Unknown
Institution
NCOI (NCOI)
Education
Master Finance & Control
Course
Scriptie
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Plan van aanpak incl. Verantwoordingsrapport MFC - Behaald -Scriptie - Master Finance & Control
MFC beroepsproduct, Plan van aanpak & Scriptie
1. Thesis - Beroepsproduct ontwerp master finance & control fase 1 nieuwe stijl incl feedback 7,5...
2. Other - Plan van aanpak mfc - behaald - master finance & control
3. Thesis - Scriptie master finance & control mfc budgetteren nu en in de toekomst (verantwoordin...
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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