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Weiterentwicklung der Balanced Scorecard

Weiterentwicklung der Balanced Scorecard

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule für angewandte Wissenschaften Ingolstadt (FH), Veranstaltung: Controlling& Rechnungslegung, Sprache: Deutsch, Abstract: Als Anfang der 90 Jahre die beiden Wissenschaftler Kaplan und Norton ihr Modell der Balanced Scorecard veröffentlichten, wurde es zuerst als Modeerscheinung belächelt. Mittlerweile hat es sich zu einem betriebswirtschaftlichen Standard entwickelt. Die Jahre davor arbeitete man mit Kennzahlenmodellen, die den großen Nachteil haben, dass sie sich nur bedingt für die strategische Unternehmensführung eignen. Diese traditionellen Kennzahlensysteme berücksichtigen in der Regel nur vorhandene vergangenheitsorientierte Daten und Größen, ohne dies in einen strategischen Rahmen zu stellen. Die Balanced Scorecard ist in ihrer Anwendung völlig verschieden und stellt mehr als ein Kennzahlen-Tableau dar. Zu Anfang als ein Kennzahlenmodell angedacht, entwickelte sie sich schnell zu einem Management-System. Sie wird jedoch nicht nur als reines Kennzahlen- und Kontrollsystem verstanden, sondern vielmehr auch als Kommunikations-, Informations- und Lernsystem. Wenn man in die Praxis sieht, so ist der Erfolg einer BSC enorm. Gemäß der "Balanced Scorecard Studie 2005" von Horvarth& Partners, hat eine BSC eine positive Auswirkung auf Umsatz und Ergebnis als auch auf eine Reihe nicht finanzieller Kennzahlen wie z.B. Kundenzufriedenheit und Qualität. Des weiteren sind die Teilnehmer der Studie der Meinung, dass sich ihr Jahresüberschuss im Vergleich zum Wettbewerb besser entwickelt hat. Die Ergebnisse aus der Balanced Scorecard Studie 2005 weisen zudem darauf hin, dass sich das Konzept im Vergleich zu den Studien 2001/02 und 2003 dynamisch weiterentwickelt hat, den Erwartungen der Anwender gerecht wurde und sich bis dato bester Gesundheit erfreut. Trotz des großen Erfolges gibt es auch einige Schwachstellen, die zu einer Weiterentwicklung der Balanced Scorecard geführt haben.


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Product Details
  • ISBN-13: 9783640319497
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640319494
  • Publisher Date: 13 May 2009
  • Height: 210 mm
  • No of Pages: 30
  • Series Title: German
  • Weight: 54 gr


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