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Möglichkeiten und Grenzen des Einsatzes von Tacit Knowledge im Performance Management

Möglichkeiten und Grenzen des Einsatzes von Tacit Knowledge im Performance Management

          
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About the Book

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Controlling, Note: 1,7, Universität Osnabrück (Wirtschaftswissenschaftliche Fakultät), Sprache: Deutsch, Abstract: In den letzten Jahren basieren betriebswirtschaftliche Planungs- und Entscheidungsprozesse nicht mehr ausschließlich auf finanziellen Kennzahlen des traditionellen Rechnungswesens. Ins Zentrum einer effektiven Strategieumsetzung ist das Performance Management gerückt, welches das Kennzahlensystem um nicht-monetäre Einflussfaktoren erweitert. Auf diese Weise erfolgt eine stärkere Zukunftsorientierung auf die Stakeholder-Interessen. Das Denken in Ursache-Wirkungsbeziehungen ist für ein zielgerichtetes Planen und Entscheiden unerlässlich, da es die Strategien operationalisieren und die qualitativen Messgrößen kausal verknüpfen kann. In vielen ausgestalteten Performance Management Systemen (PMS), wie dem Ansatz der Balanced Scorecard (BSC), deren Ziel die Steigerung der Performance mittels der Performance-Planung, -Messung und -Steuerung ist, mangelt es allerdings an einem fundamentalen kausalen Bezugsrahmen für die Strategieumsetzung. Dieses Fehlen verursacht sowohl konzeptionelle Defizite bei der Entwicklung und Implementierung als auch praktische Defizite in der Anwendung, in der die erfolgskritischen Key Performance Indicators (KPIs) nur inadäquat die betriebliche Performance abbilden. Einen Ausweg bietet die Konstruktion von Kausalmodell-Hypothesen, jedoch erweist sich die Durchführung der konkreten unternehmensspezifischen Ausgestaltung als zu schwierig für das Management. Aus diesem Grund entscheiden sich die Unternehmen häufig gegen die Einführung eines PMS. Diese Bachelor-Thesis thematisiert die Anwendung von Tacit Knowledge, dem impliziten Erfahrungswissen der Mitarbeiter, im Kontext des Performance Managements. Ziel ist es zu untersuchen, ob und wie die Externalisierung von Tacit Knowledge betriebliche Ursache-Wirkungsbeziehungen identifizieren kann. Die Konversion in explizites organisational


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Product Details
  • ISBN-13: 9783656769149
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3656769141
  • Publisher Date: 24 Oct 2014
  • Height: 210 mm
  • No of Pages: 66
  • Series Title: German
  • Weight: 95 gr


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Möglichkeiten und Grenzen des Einsatzes von Tacit Knowledge im Performance Management
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