Suchergebnisse

Planung und Budgetierungsind zentrale Instrumente zur erfolgsorientierten Unternehmenssteuerung.Beyond Budgeting-KonzeptAnsätze für die PraxisErhöhung der FlexibilitätErweiterung um einen Prozessfokus, eine ganzheitliche und flexible PlanungBerücksichtigung nichtfinanzieller AspekteAnhand von Praxisbeispielenwerden die Problemfelder beschrieben und Lösungsansätze für die Neugestaltung der Planung und Budgetierung präsentiert. Die einbezogenen Beispiele basieren auf Beratungsprojekten (u. a. Volkswagen, Henkel, Sartorius, Siemens, Deutsche Bank).

The accession of Hungary to the EU can be considered a milestone in the life of domestic agriculture, as currently 70% of the income of agricultural producers is funded by agricultural and rural development subsidies. Besides the timeliness of the topic, it is to be highlighted that agriculture has great traditions in Hajdúböszörmény. As a general objective of the study, the relationship of agricultural producers in Hajdúböszörmény with direct subsidies was determined. In the first part of the research, agricultural subsidisation systems of the European Union and Hungary were processed. Subsequently, with regard to Hajdúböszörmény and based on the subsidy-related data available for the period of 2008-2017, subsidies paid during the last 10 years were demonstrated in various breakdowns (resources, funds, settlements and subsidy type). In addition to the above, measurement of the concentration of direct subsidies was realised by means of three concentration indexes (Lorenz curve, CR concentration, Hirschman-Herfindahl index).