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Konzeptionelle Darstellung eines auf Kennzahlen basierenden Öko-Controlling unter Einbeziehung der Balanced Scorecard

Konzeptionelle Darstellung eines auf Kennzahlen basierenden Öko-Controlling unter Einbeziehung der Balanced Scorecard

          
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About the Book

Inhaltsangabe: Einleitung: Die vorliegende Arbeit thematisiert die konzeptionelle Darstellung eines betrieblichen Öko-Controlling als Baustein und Strukturelement des Umweltmanagements in Unternehmen. Im Zusammenhang mit der zunehmenden Bedeutung ökologieorientierter Fragestellungen für unternehmerische Entscheidung sollen die Notwendigkeit und die Potenziale des Öko-Controlling dargestellt werden. Der Schwerpunkt innerhalb der Öko-Controlling-Konzeption wird dabei auf Kennzahlen und Kennzahlensysteme als operative Instrumentarien gelegt. In diesen Kontext soll das Konzept der Balanced Scorecard (BSC) integriert werden. Während die BSC innerhalb des klassischen Controlling zunächst eine Weiterentwicklung und Verbesserung traditioneller Kennzahlensysteme darstellte, die die Schwächen des herkömmlichen Instrumentariums auszugleichen versuchte, wurde in der Folgezeit vermehrt das Potenzial des Konstrukts als ganzheitliches Managementsystem erkannt. Innerhalb der Arbeit soll untersucht werden, inwiefern die BSC auch im Rahmen eines Öko-Controlling diesen Beitrag leisten kann. Dabei soll einerseits erläutert werden, worin die Grenzen und Probleme von Umweltkennzahlen und Umweltkennzahlensystemen liegen. Andererseits wird eine um ökologieorientierte Aspekte erweiterte Balanced Scorecard als potenzielles Instrumentarium für ein Öko-Controlling dargestellt und es soll diskutiert werden, ob und inwiefern es diesem Konstrukt gelingt, die aufgezeigten Schwächen und Grenzen eines auf Kennzahlen basierenden Öko-Controlling zu kompensieren. Schließlich soll das Potenzial der BSC zur Unterstützung von Umweltmanagementsystemen erläutert werden. Gang der Untersuchung: Anschließend an die Einleitung folgt die Darstellung der Grundlagen im Punkt 2. Dabei sollen zunächst unter 2.1 der Grundgedanke und die Grundkonzeption des betrieblichen Umweltmanagements erläutert werden. Im Punkt 2.2 wird auf die Thematik des Öko-Controlling im Vergleich zum klassischen Controlling eingegangen.



Product Details
  • ISBN-13: 9783838647623
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838647629
  • Publisher Date: 26 Nov 2001
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 140 gr


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Konzeptionelle Darstellung eines auf Kennzahlen basierenden Öko-Controlling unter Einbeziehung der Balanced Scorecard
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