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Bedeutung des Managementsystem "Balanced Scorecard" für das Controlling und ihre Kritikpunkte

Bedeutung des Managementsystem "Balanced Scorecard" für das Controlling und ihre Kritikpunkte

          
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About the Book

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Controlling, Note: 1,3, Universität Hamburg, Sprache: Deutsch, Abstract: Das Ziel dieser Hausarbeit ist die methodische Grundstruktur der Balanced Scorecard (BSC) zu erläutern und die Bedeutung dieses Managementsystems für das Controlling darzustellen. Darüber hinaus wird es auch auf die Kritikpunkte der BSC eingegangen. Um einen ersten Einstieg in das Thema zu finden, werden im zweiten Kapitel die Grundbegriffe dargestellt und erläutert. Inhaltlich geht es um die Ziele und Aufgaben des Controllings und die Bedeutung von Kennzahlen, Kennzahlensysteme und Performance Messung für das Controlling. Das dritte Kapitel dieser Arbeit stellt das Konzept der BSC vor. Es werden die Grundidee und die Funktionen der BSC sowie die klassischen vier Perspektiven und Erweiterungsmöglichkeiten der BSC beschrieben. Der letzte Abschnitt des dritten Kapitels befasst sich mit der Bedeutung der BSC für das Controlling, wobei es gleichzeitig auf die Grenzen und Schwächen eingegangen wird. Am Ende werden die Ergebnisse der Untersuchung im Fazit zusammengefasst. Das Controlling beschäftigt sich per Definition mit dem Blick in die Zukunft. Das traditionelle Controlling-Instrumentarium versucht das Vergangene zu messen, daraus Schlüsse zu ziehen und mit entsprechenden Maßnahmen zu reagieren. Damit gehören Effizienzmessung und Effizienzsteigerung der Geschäftsprozesse zu Primäraufgaben des Controllings. Mit der zunehmenden Globalisierung der Märkte, die sich durch steigernde Dynamik und Komplexität kennzeichnen, und wachsender Informationsflut ändern sich allerdings allmählich die Herausforderungen an das Controlling. Zwar spielen solche klassische Controlling-Instrumente wie Kosten- und Leistungsrechnung oder monetäre Kennzahlensysteme weiterhin eine große Rolle, jedoch geht der Trend in Richtung flexibler Szenarien. Es sind vor allem moderne technologische, wirtschaftliche und gesellschaftliche Entwicklungen, die ein zielgerechtes Con


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Product Details
  • ISBN-13: 9783668515161
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 254 mm
  • No of Pages: 24
  • Spine Width: 1 mm
  • Width: 178 mm
  • ISBN-10: 3668515166
  • Publisher Date: 11 Sep 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 59 gr


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Bedeutung des Managementsystem "Balanced Scorecard" für das Controlling und ihre Kritikpunkte
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