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Entwicklung eines kennzahlenbasierten Steuerungssystems für einen Hotelleriebetrieb

Entwicklung eines kennzahlenbasierten Steuerungssystems für einen Hotelleriebetrieb

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 1,0, Campus02 Fachhochschule der Wirtschaft Graz, Sprache: Deutsch, Abstract: Sehr geehrte/r Leser/in, die vorliegende Arbeit zum Thema "Entwicklung eines kennzahlenbasierten Steuerungssystems für einen Hotelleriebetrieb" wurde im Auftrag der PSW Projektentwicklungs GmbH verfasst. Das Unternehmen wurde als Developer für ein Resortprojekt in einer Wintersportregion gegründet. Da externe Geldgeber zur Verwirklichung nötig sind, musste ein, auch von Nicht-Touristikern, verständliches Steuerungssystem entwickelt werden. Die Arbeit ist in zwei Teile gegliedert. Beginnend mit dem Theorieteil in welchem dem Leser am Anfang ein Verständnis für die Besonderheiten im Controlling in einer Dienstleistungsbranche, vor allem der Hotellerie, näher gebracht werden soll. Es wird außerdem versucht für die Probleme des österreichischen Tourismus aber auch für die Chancen die in der Implementierung eines Controllingsystems, mit Blick auf Basel II, liegen zu sensibilisieren. Zusätzlich wird über den Umweg der Strategiefindung die Notwendigkeit ein Steuerungsinstrument im Unternehmen einzuführen begründet. Der größte Teil dieses Abschnitts befasst sich aber mit der möglichst einfachen Erklärung der häufigsten monetären und strategischen Kennzahlensysteme. Den Abschluss bildet ein Überblick über den Aufbau der Kostenstellenrechnungen der internationalen und nationalen Hotellerie. Die Einleitung des, auf den Theorieteil aufbauenden, Praxisteils bildet eine Vorstellung des Projektes und des Kooperationspartners. Als nächster Schritt werden die Vorgaben der verschiedenen Stakholder in Ziele gegossen und in Kennzahlen übersetzt. Als Grundgerüst für diese Steuerungsgrößen wurde eine Balanced Score Card gewählt. Darauf folgend werden die jeweiligen Perspektiven mit deren Kennzahlen erläutert. Es wird jeweils sowohl der Rechenweg als auch die Methoden zur Datenbeschaffung fixiert. Den Abschluss bilden die Überlegungen wie die


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Product Details
  • ISBN-13: 9783638730105
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 210 mm
  • ISBN-10: 3638730107
  • Publisher Date: 13 Aug 2007
  • Height: 297 mm
  • No of Pages: 150
  • Series Title: German
  • Weight: 376 gr


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Entwicklung eines kennzahlenbasierten Steuerungssystems für einen Hotelleriebetrieb
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Entwicklung eines kennzahlenbasierten Steuerungssystems für einen Hotelleriebetrieb
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