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The site will be updated constantly by the latest articles.

1. Practical Procedure in the Framework of Budget Compilation (236 kB)
Albert Mayr, Werner Seebacher,
Der Wirtschaftstreuhaender, 1/2001

2. Controlling-Application: Basics for Design and Structure of Budgets (188 kB)
Werner Seebacher,
Oesterreichische Zeitschrift fuer Rechnungswesen, 5/1997

3. Controlling-Application: The Ratios in the Profit Plan (216 kB)
Werner Seebacher,
Oesterreichische Zeitschrift fuer Rechnungswesen, 4/1997

4. Budget Compilation in SMEs
The Procedure in the Application Supported by an Example
(296 kB)
Werner Seebacher,
Mayr, A., Stiegler, H. (Editors)
Controlling-Instrumente fuer Klein- und Mittelbetriebe in Theorie und Praxis, Linz, 1997

5. Budget Planning (164 kB)
Werner Seebacher,
in Hapala, Ch. (Editor)
Businesstipps, Vienna, 2004

6. Budgeting and Controlling, part 1 to part 13, complete article series (760 kB)
Werner Seebacher,
BTV Aktuell, Informationen der BTV ueber Bank und Wirtschaft, 3/1999 bis 3/2002

7 . Budgeting and Controlling, part 14 to part 26, complete article series (180 kB)
Werner Seebacher,
unternehmen, Der BTV Kompass fuer Bank und Wirtschaft, 1-2003 bis 2-2006

8. Budgeting and Controlling, article series
Werner Seebacher,
BTV Aktuell, Informationen der BTV ueber Bank und Wirtschaft, 3/1999 bis 3/2002
unternehmen, Der BTV Kompass fuer Bank und Wirtschaft, 1-2003 bis 2-2006

• Part 1, New Legal Obligation for Corporations (128 kB)
• Part 2, The Components of a Complete Budget of an Enterprise (128 kB)
• Part 3, The Structure of a Profit Plan (224 kB)
• Part 4, Ratios in the Profit Plan (292 kB)
• Part 5, Liquidity Planning (220 kB)
• Part 6, The Finance Plan (224 kB)
• Part 7, Components of the Finance Plan: Cash Flow (224 kB)
• Part 8, Components of the Finance Plan: Working Capital (224 kB)
• Part 9, Components of the Finance Plan: Long-term Sector and Shareholder Sector 224 kB)
• Part 10, Correlation between Profit Plan and Finance Plan (224 kB)
• Part 11, Correlation between Finance Plan and Budgeted Balance Sheet (224 kB)
• Part 12, The Process of Budget Compilation, Step 1: Determination of Forecasting (220 kB)
• Part 13, The Process of Budget Compilation, Step 2: Planning of Fixed Costs (228 kB)
• Part 14, The Process of Budget Compilation, Step 3: Planning of Sales and Contribution Margin (92 kB)
• Part 15, The Process of Budget Compilation, Step 4: Planning of Liquidity (92 kB)
• Part 16, The Planning Cycle (92 kB)
• Part 17, The Planning Cycle, Step 1: Budget Compilation (92 kB)
• Part 18, The Planning Cycle: Sources for Budget Compilation (92 kB)
• Part 19, The Planning Cycle, Step 2: Comparison of Planned and Actual Data (92 kB)
• Part 20, The Planning Cycle, Step 3: Extrapolation (76 kB)
• Part 21, The Planning Cycle, Step 4: Revised Forecast (76 kB)
• Part 22, ROX-Ratios: (1) (128 kB)
• Part 23, ROX-Ratios: (2) (128 kB)
• Part 24, ROX-Ratios: ROI (76 kB)
• Part 25, ROX-Ratios: ROE (76 kB)
• Part 26, ROX-Ratios: ROS (76 kB)