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Integration von Risikomanagement in Planungs-, Steuerungs- und Kontrollsystemen: Die Synthese von COSO Enterprise Risk Management und Balanced Scorecard

Integration von Risikomanagement in Planungs-, Steuerungs- und Kontrollsystemen: Die Synthese von COSO Enterprise Risk Management und Balanced Scorecard

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Allgemeines, Note: 2,0, Leopold-Franzens-Universität Innsbruck (Institut für Banken und Finanzen), Sprache: Deutsch, Abstract: Mit Hilfe dieses Projektes sollte eine Methode entwickelt werden, um den Dynamiken und Veränderungen der Unternehmensumwelten entgegenzuwirken. Diesem Ziel folgenden wurde ein Integriertes Modell konzipiert, welches Risikomanagement, in Form des COSO Enterprise Risk Management, mit einem strategischen Führungsmodell, in Form der Balanced Scorecard, verbindet. Anhand einer profunden Darstellung der Modelle, ihrer Gemeinsamkeiten und speziellen Charakteristika, wurde der Nährboden für eine Integration erklärt und profiliert. Aufbauend auf diese Plattform konnte eine Schrittweise Zusammenführung initiiert werden, welche es ermöglichte die wichtigsten Elemente des COSO ERM in das Konzept der Balanced Scorecard einzubetten. Aufgrund der Eigenart des Integrationsprozesses war es möglich, beide Modelle effektvoll zu verstärken und dafür zu sorgen, dass Risikomanagement, in Form eines operationalen Prozesses, in die strategische Steuerung eines Unternehmens integriert werden kann. Mit dem Ziel, ein qualitatives Urteil über die tatsächlich Qualität geben zu können, wurde das System schließlich, anhand eines Bewertungsschemas für Führungssysteme, einer Output/ Input- Analyse unterzogen.


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Product Details
  • ISBN-13: 9783638854412
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 177 gr
  • ISBN-10: 3638854418
  • Publisher Date: 12 Nov 2007
  • Height: 210 mm
  • No of Pages: 128
  • Series Title: German
  • Sub Title: Die Synthese von COSO Enterprise Risk Management und Balanced Scorecard
  • Width: 148 mm


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Integration von Risikomanagement in Planungs-, Steuerungs- und Kontrollsystemen: Die Synthese von COSO Enterprise Risk Management und Balanced Scorecard
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