Die Balanced Scorecard als Controlling-Instrument
Language: German
Published by GRIN Verlag, 2007
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
US$ 21.78
Quantity: 1 available
Add to basketItem description from seller
Druck auf Anfrage Neuware - Printed after ordering - Studienarbeit aus dem Jahr 2001 im Fachbereich BWL - Controlling, Note: 1,3, Duale Hochschule Baden-Württemberg Mannheim, früher: Berufsakademie Mannheim (Fachrichtung Industrie), Sprache: Deutsch, Abstract: Im ersten Teil des letzten Jahrhunderts wurde die Wirtschaft hierzulande hauptsächlich durch Verkäufermärkte geprägt. In dieser Situation überstieg die Nachfrage das Angebot. Für die Kunden zählte nicht so sehr die Qualität oder der Service, viel wichtiger war die Befriedigung der eigenen Nachfrage. Engpassbereiche der Unternehmen waren in der Regel Produktion und/oder Beschaffung. Daher galt die primäre Anstrengung der Erweiterung der Produktionskapazität und der Senkung der Stück- bzw. Grenzkosten. Doch mit der voranschreitenden Erweiterung des Angebots in der zweiten Hälfte des 20. Jahrhunderts konnte die Nachfrage gedeckt werden. Der Markt wandelte sich zu einem Käufermarkt, jetzt überstieg das Angebot die Nachfrage und somit wurde der Absatz zum Engpassbereich der Unternehmen. Die Kunden konnten von nun an aus einem immer größer werdenden Angebot frei wählen, womit sich auch deren Ansprüche an die Produkte stetig vergrößerten.Das sogenannte 'Industriezeitalter' gehört also schon länger der Vergangenheit an. Die heutige Gesellschaft lebt im 'Informationszeitalter', das zum Beispiel von zunehmender Globalisierung, von sich weiterhin verkürzenden Produktlebenszyklen und von auf den Kundenwunsch individuell angepassten Produkten und Lösungen geprägt ist. Um in diesem schwierigen Umfeld bestehen zu können, sind Informationen geradezu elementar für den weiteren Erfolg. Dabei ist es nicht immer wichtig, möglichst viele Informationen zu besitzen, sondern es sind die 'richtigen' Informationen notwendig, die eine optimale Entscheidungsgrundlage für ein Problem darstellen. Dieser Gedanke bildete auch eine Grundlage zur Entwicklung der Balanced Scorecard.Nach der Einleitung werden im zweiten Gliederungspunkt kurz die Ziele und Aufgaben des Controlling dargestellt, außerdem wird eine kurze Einführung in die Instrumente des Controlling gegeben. Im nächsten Gliederungspunkt wird die Balanced Scorecard beschrieben. Zunächst wird die Idee und Konzeption erläutert, wonach auf die Wirkungszusammenhänge und dann auf die Vision und Strategie eingegangen wird. Außerdem wird der Aufbau der Balanced Scorecard dargestellt und ein grober Einblick in die Kennzahlen der einzelnen Perspektiven gegeben. Im vierten Gliederungspunkt wird die Eignung der Balanced Scorecard für das Controlling anhand positiver Aspekte und möglicher Probleme erörtert. Zuletzt wird im Fazit versucht, die Balanced Scorecard zusammenfassend zu bewerten.…
Seller Inventory # 9783638637695
- Title
- Die Balanced Scorecard als Controlling-Instrument
- Author
- Oliver Fendel
- Publisher
- GRIN Verlag
- Publication year
- 2007
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- German
- ISBN 10
- 3638637697
- ISBN 13
- 9783638637695
- Item weight
- 62 grams
- Dimensions
- 210x148x3 mm
"Synopsis" may belong to another edition of this title.
Shipping rates from Germany to U.S.A.
| Item | 7 to 10 business days | 5 to 7 business days |
|---|---|---|
| First item | US$ 39.05 | US$ 50.20 |
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