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Entwicklung Eines Theater-Managementinformationssystems
Hardcover
Series: Europaeische Hochschulschriften / European University Studie, Book 2694
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ISBN10: 363136900X
ISBN13: 9783631369005
Publisher: Peter Lang
Published: Dec 19 2000
Pages: 229
Language: German
ISBN13: 9783631369005
Publisher: Peter Lang
Published: Dec 19 2000
Pages: 229
Language: German
Ziel der Untersuchung ist es, ein ganzheitliches Controllingkonzept im realen Theaterbetrieb (Projektpartner Ulmer Theater) zu entwickeln. Dabei stehen konkrete Gestaltungs- und Umsetzungsfragen im Zentrum, damit ein Steuerungsinstrument entsteht, welches die langfristige Sicherung der Theaterbetriebe unterstützt. Die Methodik der Betriebswirtschaftslehre ist dabei dominant, berücksichtigt jedoch als wesentliche Rahmenbedingung die theaterspezifischen Besonderheiten. Die einzelnen Konzeptionsphasen (Istanalyse - Definition des Anforderungsprofils - Ausbau des Rechnungswesens zum Managementaccounting) und ihre Ergebnisse werden dargestellt. Ein besonderer Schwerpunkt liegt auf der Auswahl des Kosten- und Leistungsrechnungssystems. Das im Echtbetrieb entwickelte und erprobte System, welches detailliert beschrieben wird, lä t sich leicht modifizieren; die Möglichkeiten der Weiterentwicklung werden ebenfalls gezeigt.
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