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Entwicklung eines Praktikerleitfadens zur Einführung und Anwendung der Balanced Scorecard in einem Industriebetrieb

Entwicklung eines Praktikerleitfadens zur Einführung und Anwendung der Balanced Scorecard in einem Industriebetrieb

          
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About the Book

Inhaltsangabe: Einleitung: Das aus den USA stammende Balanced Scorecard Konzept (BSC) von den beiden Harvard Professoren Robert S. Kaplan und David P. Norton sorgt seit geraumer Zeit für Furore und findet im deutschsprachigen Raum immer mehr Anerkennung unter dem Management. Die Konzeption der BSC basiert auf einer Anfang der neunziger Jahre im Rahmen des „Performance Measurement" durchgeführten Studie der beiden US-Wirtschaftswissenschaftler. Die Studie untersuchte die Leistungsfähigkeit von Informations- und Steuerungsinstrumenten bei zwölf US-amerikanischen Unternehmen. Ausgangspunkt der Studie war die Kritik an den klassischen finanziellen Kennzahlensystemen. Die Ergebnisse der Untersuchung bildeten den Anstoß zur Entwicklung des Steuerungs- und Managementkonzeptes der BSC. Als Performance Measurement System und als Kern eines Managementsystems zur Strategieimplementierung unterstützt die BSC das strategische Management. Gerade die Phase der Strategieumsetzung bereitete der Unternehmenspraxis im Rahmen des Strategieprozesses bis dato am meisten Probleme. Bedenkt man, dass bis zu 90% der Strategien in der Implementierungsphase scheitern, ist Kaplan und Norton anscheinend der große Wurf mit der Entwicklung der BSC gelungen, denn schon lange suchte die Betriebswirtschaftslehre nach einem geeigneten Instrument um die Strategie des Unternehmens ins Tagesgeschäft zu transferieren. Das bislang von Wissenschaft und Praxis kaum thematisierte Übersetzungsproblem vom strategischen in den operativen Kontext erhält somit durch die BSC neue methodische Impulse. Eine Studie von 1998 die von Ernst & Young durchgeführt wurde, an der 275 Vermögensverwalter beteiligt waren, kam zu dem Ergebnis, dass die Fähigkeit, eine Strategie umzusetzen, wichtiger ist, als die Qualität der Strategie an sich. Zahlreiche Veröffentlichungen durch Wissenschaft, Beratungshäuser und Industrie dokumentieren das rasant steigende Interesse an dem Konzept der BSC. In der Unternehmenspraxis findet das


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Product Details
  • ISBN-13: 9783838650500
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3838650506
  • Publisher Date: 20 Feb 2002
  • Height: 210 mm
  • No of Pages: 154
  • Series Title: German
  • Weight: 208 gr


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Entwicklung eines Praktikerleitfadens zur Einführung und Anwendung der Balanced Scorecard in einem Industriebetrieb
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