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ITP and INZPLA — a new theory and a new application system for distributed cooperative budget-planning and -control

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Book cover Innovationen bei Rechen- und Kommunikationssystemen

Part of the book series: Informatik aktuell ((INFORMAT))

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Abstract

The essay describes INZPLA, a distributed planning and control system for decentralized organizations realizing the theory of ‘incremental target planning and control’ (ITP). The theory of ITP is based on the leadership style Management By Objectives. It determines INZPLA to be an equation based system, that is a ’decision support system’. However, the equation based system INZPLA is not an attachment to corporate planning systems. Rather it is itself a budgeting and control system that is designed to be applied for entire companies.

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References

  • Cyert, Richard M., March, James G.: A behavioral theory of the firm, Englewood Cliffs, New Jersey, 1963.

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  • Reichmann, Thomas: Controlling mit Kennzahlen Grundlagen einer systemgestützten Controlling-Konzeption, München, 1990.

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  • Rosenberg, Jerry, Martin: Dictionary of business and management, New York, Chichester, Brisbane, 1978.

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  • Scheer, August-Wilhelm: EDV-orientierte Betriebswirtschaftslehre, Grundlagen für ein effizientes Informationsmanagement, Berlin, Heidelberg, Tokyo, 1990.

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  • Zwicker, Eckart: INZPLA - Ein Konzept der computergestützten Unternehmensgesamtplanung, in: W. Lücke (ed.): Betriebswirtschaftliche Steuerungs-und Kontrollprobleme, Wiesbaden, 1988, p. 341 ff.

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Author information

Authors and Affiliations

  1. Sekretariat HAD 25, Technische Universität Berlin, Straße des 17. Juni 135, 10623, Berlin, Deutschland

    Eckart Zwicker & Claus Rottenbacher

Authors
  1. Eckart Zwicker
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  2. Claus Rottenbacher
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Editor information

Editors and Affiliations

  1. Fachbereich Informatik, Universität Hamburg, Vogt-Kölln-Straße 30, D-22527, Hamburg, Deutschland

    Bernd Wolfinger

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© 1994 Springer-Verlag Berlin Heidelberg

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Zwicker, E., Rottenbacher, C. (1994). ITP and INZPLA — a new theory and a new application system for distributed cooperative budget-planning and -control. In: Wolfinger, B. (eds) Innovationen bei Rechen- und Kommunikationssystemen. Informatik aktuell. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-51136-3_63

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  • DOI: https://doi.org/10.1007/978-3-642-51136-3_63

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-540-58313-4

  • Online ISBN: 978-3-642-51136-3

  • eBook Packages: Springer Book Archive

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