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Balanced Scorecard - ein Feedbacksystem für Managementprozesse

Balanced Scorecard - ein Feedbacksystem für Managementprozesse

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Informationswissenschaften, Informationsmanagement, Note: 2,0, Fachhochschule Kiel, Veranstaltung: Informationsmanagement, Sprache: Deutsch, Abstract: Die 1992 von Robert S. Kaplan und David Norton eingeführte Balanced Scorecard (BSC) ist ein Konzept zur Messung der Aktivitäten einer Organisation im Hinblick auf ihre Vision und Strategien, um den Führungskräften einen umfassenden Überblick über die Leistungsfähigkeit und Effektivität des Unternehmens zu bieten. Das neue Element besteht darin, dass die BSC nicht nur auf die Finanzperspektive fokussiert, sondern auch die menschlichen Aspekte beinhaltet, die die Treiber für die Ergebnisse sind, so dass sich die Organisation auf ihre Zukunft und langfristigen Interessen konzentriert. Aufgrund ihrer flexiblen und damit umfassenden Gestaltungsmöglichkeit ist die Balanced Scorecard ein Instrument zur Einrichtung eines integrierten Managementsystems. Die Dimensionen der BSC werden sinnvollerweise für jede Organisation individuell festgelegt. Sie umfassen aber praktisch immer die Finanzperspektive und die Kundenperspektive, meist auch die Prozessperspektive und die Potential-, oder Mitarbeiterperspektive. Über die Kennziffern in der BSC wird es möglich, die Entwicklung dieser Geschäftsvision zu verfolgen. Auf diese Weise ermöglicht die BSC dem Management, nicht nur die finanziellen Aspekte zu betrachten, sondern auch strukturelle Frühindikatoren für den Geschäftserfolg zu steuern. Der Begriff BSC wird irrtümlich für verschiedene Arten von kennzahlenbasierten Systemen verwendet. Die BSC, die eine Ursache-Wirkungs-Analyse verlangt, ist aber eine originär andere Managementmethode als die deskriptive Prozesskostenrechnung, oder das klassische monetäre Kennzahlsystem (Du-Pont-Schema).


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Product Details
  • ISBN-13: 9783638762250
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Width: 148 mm
  • ISBN-10: 3638762254
  • Publisher Date: 19 Oct 2007
  • Height: 210 mm
  • No of Pages: 20
  • Series Title: German
  • Weight: 41 gr


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