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Bedeutung und Ausgestaltungsmöglichkeiten der Balanced Scorecard als Instrument des Risikocontrollings

Bedeutung und Ausgestaltungsmöglichkeiten der Balanced Scorecard als Instrument des Risikocontrollings

          
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About the Book

Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Controlling, Note: 1,3, Universität Duisburg-Essen (Lehrstuhl für Betriebswirtschaftslehre, insb. Umweltwirtschaft und Controlling), Sprache: Deutsch, Abstract: Seit dem Inkrafttreten des Gesetzes zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) im Jahr 1998 rückt der Umgang mit unternehmerischen Risiken in Theorie und Praxis verstärkt in den Vordergrund. Die Verpflichtung zur Etablierung eines unternehmensweiten Frühwarnsystems für Risiken soll in Zeiten zunehmender Dynamik, Globalisierung und Komplexität des wirtschaftlichen Handelns die zukünftige Entwicklung eines Unternehmens planbar gestalten. Hier bedarf es eines umfassenden und integrierten Managementsystems, dass der Unternehmensführung unterstützend zur Seite steht und die Betrachtung von Risikoaspekten in das unternehmerische Handeln einbindet. Ein Instrument, das in diesem Zusammenhang in den letzten Jahren verstärkt diskutiert wird, ist der 1992 von Kaplan und Norton entwickelte Ansatz der Balanced Scorecard (BSC). Dabei handelt es sich um ein kennzahlengestütztes Planungs-, Steuerungs- und Kontrollsystem, das die Unternehmensstrategie in Ziele, Messgrößen und Maßnahmen umwandelt und so steuerbar macht. Zusätzlich ermöglicht die BSC aufgrund ihres systematischen Aufbaus ein klar strukturiertes Vorgehen und eignet sich daher im Besonderen als ordnungstiftendes Konstrukt im Rahmen des Risikomanagements. Dazu kommen die strukturellen Gemeinsamkeiten von Balanced Scorecard und Risikomanagement als Systeme der strategischen Unternehmensführung, die eine gegenseitige Integration ermöglichen. Das Ziel der vorliegenden Arbeit ist es also, diese verschiedenen Integrationsmöglichkeiten von Balanced Scorecard und Risikomanagement anschaulich darzustellen und ihre jeweiligen Vor- und Nachteile herauszuarbeiten. Dies ermöglicht einen systematischen Vergleich auf Tauglichkeit als Instrument im Rahmen der Unternehmenssteuerung und soll damit unter and


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Product Details
  • ISBN-13: 9783668010444
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 149 gr
  • ISBN-10: 3668010447
  • Publisher Date: 07 Jul 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm


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