Ivan JurićIntegrierte Mittelfristplanung
Eine qualitativ-empirische Untersuchung bei Verteilnetzbetreibern in Deutschland
Schriften zum Betrieblichen Rechnungswesen und Controlling, volume 182
Hamburg 2023, 492 pages
ISBN 978-3-339-13536-0 (print) |ISBN 978-3-339-13537-7 (eBook)
About this book deutschenglish
The systematic assessment and design of the future is an important and challenging task for companies. Especially in dynamic times, an adaptation to the prevailing environmental conditions and a determined corporate development is of great importance. In theory, medium-term planning represents a planning instrument with which a multi-year view and control of the financial future of the company can be implemented. Studies also show that medium-term planning is widely used in practice, but there is often dissatisfaction with its implementation and use. At the same time, the instrument has been little explored in business research so far.
Because of that, the author dedicates himself to a holistic examination of medium-term planning in this study. Due to the low level of knowledge about the instrument, an explorative approach in the form of a qualitative-empirical study is chosen. A total of 20 semi-structured expert interviews are conducted. The industry of the German electricity distribution networks is the main focus industry of the study. The energy transition-related transformation and digitalization, in combination with the legally required, efficient service provision, leads to considerable planning challenges. The contribution of medium-term planning can therefore be rated as particularly high in this context.
The study explains how the current application status of medium-term planning is in practice. Its functions and existing problems are also worked out. In addition to the special planning aspects of distribution network operators, general context factors in the design of medium-term planning are revealed. Since, in addition to an interest in knowledge, there is also an interest in practical design, the study concludes with the outline of an ideal-typical use of the instrument.
Keywords
BetriebswirtschaftControllingDeutschlandEnergiewirtschaftInstitutioneller IsomorphismusMittelfristplanungNetzwirtschaftUnternehmensplanungVerteilnetzbetreiberIhr Werk im Verlag Dr. Kovač
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