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Home > Business and Economics > Business and Management > Management and management techniques > Die Balanced Scorecard ALS Unternehmensmodell Zur Strategischen Steuerung: Eine Kritische Analyse
Die Balanced Scorecard ALS Unternehmensmodell Zur Strategischen Steuerung: Eine Kritische Analyse

Die Balanced Scorecard ALS Unternehmensmodell Zur Strategischen Steuerung: Eine Kritische Analyse


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About the Book

Im Jahr 1992 veroffentlichten die beiden US-amerikanischen Wissenschaftler Robert S. Kaplan und David P. Norton in der Harvard Business Review einen Artikel uber ihr Konzept der 'Balanced Scorecard'. Dieses Konzept ging aus einem Forschungsprojekt hervor, das mit 12 USamerikanischen Unternehmen durchgefuhrt wurde. Es sollte die Umsetzung der Unternehmensstrategie im Alltag erleichtern und die Problematik aufgrund der ausschliesslichen Orientierung an finanziellen Messgrossen losen. Im Gegensatz zu den klassischen Steuerungssystemen berucksichtigt die Balanced Scorecard neben den finanziellen Kennzahlen auch operationale Zielgrossen. Denn '[..] Cashflow oder Umsatzerlose sagen nichts daruber aus, warum bestimmte Umsatzziele erreicht wurden und andere nicht' (Frick, I., 2000, S.22). Die Balanced Scorecard (ins Deutsche ubersetzt: ausgewogene Kennzahlentafel) hat das Ziel, alle fur den Erfolg eines Unternehmens wichtigen Faktoren zu erfassen, messbar zu machen und zu kommunizieren (Vgl. Frick, I., 2000, S.22). Sowohl die Mitarbeiterleistung, die Innovationsstarke, die internen Prozesse als auch die finanziellen Entwicklungen (Vgl. Frick, I, 2000, S.22). Der Name deutet bereits auf die Ausgewogenheit des Balanced Scorecard-Systems hin- es soll eine Balance herrschen '[...] zwischen kurzfristigen und langfristigen Zielen, monetaren und nicht monetaren Kennzahlen, zwischen Spatindikatoren und Fruhindikatoren sowie zwischen externen und internen Performance-Perspektiven' (Kaplan, R.S./ Norton, D.P.,1997, S.VI


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Product Details
  • ISBN-13: 9783638487283
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • Sub Title: Eine Kritische Analyse
  • ISBN-10: 3638487288
  • Publisher Date: 01 Jan 2006
  • Binding: Digital (delivered electronically)
  • No of Pages: 29


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