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Anreizsystem Und Balanced Scorecard

Anreizsystem Und Balanced Scorecard


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About the Book

Soziale und materielle Anreizsysteme sollen Mitarbeiter dazu motivieren, eigenes Wissenzur Verfugung zu stellen und vorhandenes Wissen zu nutzen. Dieses System stellti.d.R. ein Belohnungssystem auf der Basis von Pramien, Aufstiegschancen oder Unternehmensanteilendar. Zu Beginn der 90er Jahre entwickelten Kaplan und Norton dieIdee eines 'ganzheitlichen' Controlling-Instruments, das sie spater als 'Balanced Scorecard'(im Folgenden BSC) bezeichneten und welches auch nicht-finanzielle Kennzahleneinbezieht. Kerngedanke dabei ist, das Unternehmensziel durch Verknupfung mitindividuellen Zielsetzungen auf jede Unternehmensebene herunterzubrechen. Die jeweiligenPerformance-Masse sollen zueinander in einem ausgewogenen Verhaltnis stehen, d.h. man sucht die Balance zwischen finanziellen und nicht-finanziellen sowie FruhundSpatindikatoren.1In Wissenschaft und Praxis wird es als unstrittig angesehen, dass fur die Anpassung derUnternehmenskultur an die Unternehmensstrategie in letzter Konsequenz auch das Anreizsystemdieser Organisation an die Scorecard - Ziele geknupft werden kann undmuss. Hinsichtlich dieses Aspekts stellt sich die Frage nach der Anreizkompatibilitatund der Effektivitat eines BSC - basierten Entlohnungsschemas.Diese Arbeit befasst sich mit einigen bislang ungeklarten Aspekten die im Rahmen derBSC und den Konsequenzen fur die Anreizsteuerung entstanden sind. Der Fokus liegthierbei auf: dem Einfluss der Unternehmensstrategie auf die Wahl der Performancemasse, dem Einfluss von Vorstanden auf die Zusammensetzung von Entlohnungsfunktionen, den Moglichkeiten des Strategietransfers uber eine BSC und schliesslich den Effektenkognitiver Informationsstrukturen im Rechnungswesen.Zunachst soll in Abschnitt 2.1. das Kernkonzept der BSC kurz dargestellt werden, ohnedabei Anspruch auf Vollstandigkeit zu erheben. Abschnitt 2.2. erlautert das Verhaltniszwischen Anreizentlohnung und der Scorecard. In 2.3. und den dazugehorigen Unterabschnittenfindet dann die Entwicklung der Thesen statt. Anschliessend wird in 2.4. uberpruft, inwiefern die Thesen vor dem Hintergrund empirischer Uberprufung haltbar erscheinen.Abschliessend werden in Kapitel 3 die Ergebnisse thesenformig zusammengefasst.1 vgl. Kaplan/Norton, (BSC),


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Product Details
  • ISBN-13: 9783638234740
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3638234746
  • Publisher Date: 01 Jan 2003
  • Binding: Digital (delivered electronically)
  • No of Pages: 20


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