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Balanced Scorecard Einsatzmoglichkeiten Bei Klein Und Mittelunternehmen Kmu Im Vergleich Zum Grossunternehmen
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Book Synopsis Balanced Scorecard: Einsatzmöglichkeiten bei Klein- und Mittelunternehmen (KMU) im Vergleich zum Großunternehmen by : Ellen Fischer
Download or read book Balanced Scorecard: Einsatzmöglichkeiten bei Klein- und Mittelunternehmen (KMU) im Vergleich zum Großunternehmen written by Ellen Fischer and published by GRIN Verlag. This book was released on 2008 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelorarbeit aus dem Jahr 2008 im Fachbereich BWL - Controlling, Note: 1,7, Universität Hamburg, Veranstaltung: Controlling, 56 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Es sind sechzehn Jahre vergangen, seit Kaplan und Norton das Konzept der Balanced Scorecard (BSC) erstmals beschrieben haben. Mittlerweile zählt die BSC zu einem der am meisten beachteten betriebswirtschaftlichen Konzepte der letzten Jahre. Dies dokumentiert nicht zuletzt die Vielzahl der zu diesem Konzept veröffentlichten Bücher und Aufsatzpublikationen. Forciert durch international tätige Beratungsgesellschaften erfreut sich der BSC - Ansatz auch in der unternehmerischen Praxis einer großen Verbreitung und Akzeptanz. Eine Vielzahl von Unternehmungen setzt dieses Instrument zur Kommunikation und Umsetzung von Strategien ein oder befindet sich in der Entwicklungs- und Erprobungsphase. Einer der herausragenden Gründe für die Konzeptionalisierung des BSC - Ansatzes ist in der durch die Intensivierung des nationalen und internationalen Wettbewerbs getriebenen Notwendigkeit einer wettbewerbsorientierten Unternehmensführung zu sehen, die auf eine konsequente Umsetzung Wettbewerbs strategischer Zielsetzung ausgerichtet ist. Dies verlangt den Unternehmen ab, strategische Ziele explizit in Kennzahlen zu überführen und somit messbar zu machen. Dass die BSC immer mehr zum Thema auch für kleine und mittlere Unternehmen (KMU) wird, ist in der Praxis an einer steigenden Anzahl von Implementierungsversuchen zu erkennen. Da Balanced Scorecard jedoch von und für Großunternehmen entwickelt wurde, bleibt es eher unklar, ob dieses Konzept auf KMU übertragbar ist und welche Möglichkeiten und Grenzen sich in diesem Zusammenhang ergeben. Das Ziel dieser Arbeit ist es deshalb, auf Basis der Besonderheiten von KMU Spezifika für die Einführung, den Aufbau und Einsatz der Balanced Scorecard abzuleiten. Zu diesem Zweck geht Kapitel zwei zuerst auf die Balanced Scorecard-Konzept im Allgemeinen ein
Book Synopsis Balanced Scorecard: Einsatzmöglichkeiten bei KMU im Vergleich zum Großunternehmen by : Ellen Fischer
Download or read book Balanced Scorecard: Einsatzmöglichkeiten bei KMU im Vergleich zum Großunternehmen written by Ellen Fischer and published by diplom.de. This book was released on 2015-10-01 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: Das Ziel der vorliegenden Arbeit ist es, auf Basis der Besonderheiten von KMU Spezifika für die Einführung, den Aufbau und Einsatz der Balanced Scorecard abzuleiten. Zu diesem Zweck geht die Autorin zuerst auf das Balanced Scorecard-Konzept im Allgemeinen ein. Darauf folgend wird das klassische Konzept nach Robert S. Kaplan und David P. Norton dargestellt, mit besonderem Augenmerk auf die Perspektiven der Balanced Scorecard und deren Zusammenwirken. Im Anschluss daran werden die Einsatzmöglichkeit der Balanced Scorecard in KMU betrachtet. Hierzu werden zuerst die KMU definitorisch, anhand quantitativen und qualitativen Kernkriterien von den Großunternehmen abgegrenzt. Danach wird die Prägnanz dieser Kernkriterien für KMU bei der Einführung einer BSC ausführlich beschrieben. Als nächstes werden die fünf Phasen der Einführung einer BSC in KMU anhand Horváth & Partners – Modell dargestellt. Anschließend werden die Vorschläge für eine Mittelstand-Balanced Scorecard (BSC-Light) dargestellt und die Grenzen der Implementierung einer Balanced Scorecard in KMU erläutert.
Book Synopsis Die Implementierung der Balanced Scorecard in kleinen und mittleren Unternehmen (KMU) by : Sebastian Budde
Download or read book Die Implementierung der Balanced Scorecard in kleinen und mittleren Unternehmen (KMU) written by Sebastian Budde and published by GRIN Verlag. This book was released on 2009 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,3, SRH Hochschule Berlin (früher OTA), Sprache: Deutsch, Abstract: Die von Robert S. Kaplan und David P. Norton entwickelte Balanced Scorecard erfreut sich in den Unternehmen einer stetig wachsenden Beliebtheit: Während die Balanced Scorecard im amerikanischen Raum seit der ersten Veröffentlichung eines Artikels in der Harvard Business Review im Jahre 1992 mittlerweile ein gängiges Konzept darstellt, liegt Deutschland in dieser Entwicklung jedoch noch einige Jahre hinter den USA zurück. Zwar setzen nach einer Studie aus dem Jahr 2004 beachtliche 46 Prozent der großen deutschen Unternehmen die Balanced Scorecard ein, bei den kleinen und mittleren Unternehmen (im Folgenden KMU genannt) beträgt dieser Anteil jedoch lediglich 16,8 Prozent. Diese feststellte Diskrepanz, die auf den ersten Blick den Eindruck erweckt, dass eine Implementierung der Balanced Scorecard in KMU unter Umständen weniger sinnvoll ist als in größeren Unternehmen, möchte ich im Folgenden gerne zum Anlass nehmen um zu überprüfen, ob und in wie weit eine Implementierung der Balanced Scorecard speziell in KMU sinnvoll ist. In der folgenden Hausarbeit werde ich ausgehend von einer detaillierten Erläuterung der Balanced Scorecard umfassend auf deren Implementierung im Unternehmen eingehen und die Vor- und Nachteile der Implementierung einer Balanced Scorecard aufzeigen. Darauf aufbauend werde ich nach einer kurzen Skizzierung der Kennzeichen von KMU versuchen darzustellen, ob und in wie weit eine Implementierung der Balanced Scorecard speziell in KMU sinnvoll ist, um dann im Fazit die gewonnenen Erkenntnisse abschließend noch einmal aufzugreifen und zusammenzufassen.
Book Synopsis Innovative Business Practices by : Alkis Thrassou
Download or read book Innovative Business Practices written by Alkis Thrassou and published by Cambridge Scholars Publishing. This book was released on 2013-07-16 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second decade of the millennium finds the world changing at a once unimaginable pace. Businesses, tangled in the interwoven threads of galloping globalization, technological advances, cultural diversity, economic recession and deep-rooted human social evolution, struggle to keep up with incessant changes; consequently and inexorably experiencing severe difficulties and disorientation. Executives, much bewildered, habitually turn to conventional, time-honoured strategies and practices, which increasingly fail to offer the much-sought answers and means to survival, competitiveness and growth. We are currently experiencing a business era of turbulence and dynamic change – an era that inherently rejects conventionality and orthodox business theory to reward businesses embracing agility, reflex-style adaptability, innovation and creativity. This turbulence is, however, not a parenthesis or even a pattern, but the new reality in which each business must reinvent and redefine itself. This is a new reality of stakeholders that shift focus from the external to the internal, from the tangible to the intangible, and from fact to perception. This book presents research and paradigms that transcend classical theory in order to examine how business practice is positively affected by these conditions. Across a multitude of sectors and organisational types, scholars of different business specialisations set the theoretical foundations of contemporary thinking and present their practical implementations.
Book Synopsis Management Control in Small and Medium-Sized Enterprises by : Jens Hutzschenreuter
Download or read book Management Control in Small and Medium-Sized Enterprises written by Jens Hutzschenreuter and published by Springer Science & Business Media. This book was released on 2009-11-10 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jens Hutzschenreuter determines the effect of management control forms on the performance of innovative small and medium sized enterprises (SMEs). His findings suggest that in fact indirect control forms have a stronger performance impact than traditional control forms.
Book Synopsis Innovation and Product Management by : Kurt Gaubinger
Download or read book Innovation and Product Management written by Kurt Gaubinger and published by Springer. This book was released on 2014-09-12 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marketplace complexity and dynamics create an environment that increases the uncertainty of innovation activities. In this context systematic management of innovation and product management are increasingly important for company success. This book presents the fundamentals of innovation and product management and introduces the reader to a holistic process model with particular focus on innovation and uncertainty. This integrated consideration of innovation management and product innovation within an interdisciplinary approach represents a unique characteristic of this book. The book is designed to address the needs of managers who want a practical but well-researched guide to innovation and product management. Graduate and advanced undergraduate students would also find the chapters in this book particularly useful.
Book Synopsis Automation, Communication and Cybernetics in Science and Engineering 2011/2012 by : Sabina Jeschke
Download or read book Automation, Communication and Cybernetics in Science and Engineering 2011/2012 written by Sabina Jeschke and published by Springer Science & Business Media. This book was released on 2012-12-22 with total page 1124 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is the follow-up to its predecessor “Automation, Communication and Cybernetics in Science and Engineering 2009/2010” and includes a representative selection of all scientific publications published between 07/2011 and 06/2012 in various books, journals and conference proceedings by the researchers of the following institute cluster: IMA - Institute of Information Management in Mechanical Engineering ZLW - Center for Learning and Knowledge Management IfU - Associated Institute for Management Cybernetics Faculty of Mechanical Engineering, RWTH Aachen University Innovative fields of application, such as cognitive systems, autonomous truck convoys, telemedicine, ontology engineering, knowledge and information management, learning models and technologies, organizational development and management cybernetics are presented.
Book Synopsis Educational Attainment of Workers by :
Download or read book Educational Attainment of Workers written by and published by . This book was released on 1982 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Models of My Life by : Herbert A. Simon
Download or read book Models of My Life written by Herbert A. Simon and published by MIT Press. This book was released on 1996-10-08 with total page 463 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this candid and witty autobiography, Nobel laureate Herbert A. Simon looks at his distinguished and varied career, continually asking himself whether (and how) what he learned as a scientist helps to explain other aspects of his life. A brilliant polymath in an age of increasing specialization, Simon is one of those rare scholars whose work defines fields of inquiry. Crossing disciplinary lines in half a dozen fields, Simon's story encompasses an explosion in the information sciences, the transformation of psychology by the information-processing paradigm, and the use of computer simulation for modeling the behavior of highly complex systems. Simon's theory of bounded rationality led to a Nobel Prize in economics, and his work on building machines that think—based on the notion that human intelligence is the rule-governed manipulation of symbols—laid conceptual foundations for the new cognitive science. Subsequently, contrasting metaphors of the maze (Simon's view) and of the mind (neural nets) have dominated the artificial intelligence debate. There is also a warm account of his successful marriage and of an unconsummated love affair, letters to his children, columns, a short story, and political and personal intrigue in academe.
Author :Pall M. Rikhardsson Publisher :Springer Science & Business Media ISBN 13 :9781402033711 Total Pages :392 pages Book Rating :4.0/5 (337 download)
Book Synopsis Implementing Environmental Management Accounting: Status and Challenges by : Pall M. Rikhardsson
Download or read book Implementing Environmental Management Accounting: Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-07-28 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.
Book Synopsis The Nonprofit Economy by : Burton Weisbrod
Download or read book The Nonprofit Economy written by Burton Weisbrod and published by Harvard University Press. This book was released on 2009-07-01 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nonprofit organizations are all around us. Many people send their children to nonprofit day-care centers, schools, and colleges, and their elderly parents to nonprofit nursing homes; when they are ill, they may well go to a nonprofit hospital; they may visit a nonprofit museum, read the magazine of the nonprofit National Geographic Society, donate money to a nonprofit arts organization, watch the nonprofit public television station, exercise at the nonprofit YMCA. Nonprofits surround us, but we rarely think about their role in the economy, or the possibility of their competing unfairly with private enterprise. Burton Weisbrod asks the important questions: What is the rationale for public subsidy of nonprofit organizations? In which sectors of the economy are they of real importance? Why do people contribute money and time to them and why should donations be tax deductible? What motivates managers of nonprofits? Why are these organizations exempt from taxes on income, property, and sales? When the search for revenue brings nonprofits into competition with proprietary firms—as when colleges sell computers or museum gift shops sell books and jewelry—is that desirable? Weisbrod examines the raison d’être for nonprofits. The evidence he assembles shows that nonprofits are particularly useful in situations where consumers have little information on what they are purchasing and must therefore rely on the probity of the seller. Written in a clear, direct style without technicalities, The Nonprofit Economy is addressed to a broad audience, dealing comprehensively with what nonprofits do, how well they do it, how they are financed, and how they interact with private enterprises and government. At the same time, the book presents important new evidence on the size and composition of the nonprofit part of the economy, the relationship between financial sources and outputs, and the different roles of nonprofits and for-profit organizations in the same industries. The Nonprofit Economy will become a basic source for anyone with a serious interest in nonprofit organizations.
Book Synopsis d.quarks - The Path to Digital Business by : Carsten Hentrich
Download or read book d.quarks - The Path to Digital Business written by Carsten Hentrich and published by Murmann Publishers GmbH. This book was released on 2016-10-18 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particle accelerators for digital transformation Just as quarks are the fundamental particles of matter, digital change in companies is built on certain fundamental "particles." We call them d.quarks. They represent the capabilities that companies need in order to design, enable, and deliver digital value creation. The description of each d.quark covers four dimensions: organization, people and skills, processes, and technologies. Carsten Hentrich and Michael Pachmajer have discovered the d.quarks, and this book provides their first extensive description in an integrated model. Using a series of real-life examples, the authors explain how companies should use the d.quarks to go digital. d.quarks help master digital change - in any type of company.
Download or read book Anti-equilibrium written by János Kornai and published by Elsevier Science & Technology. This book was released on 1972 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Stakeholders by : Andrew L. Friedman
Download or read book Stakeholders written by Andrew L. Friedman and published by Oxford University Press, USA. This book was released on 2006 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Stakeholders' includes a discussion of the concept of 'the stakeholder' in fields such as management, corporate governance, accounting and finance, strategy, sociology, and politics, and in public policy debate. Practical examples are used to examine a range of stakeholders.
Book Synopsis Entrepreneurship and Small Business by : Michael Schaper
Download or read book Entrepreneurship and Small Business written by Michael Schaper and published by John Wiley & Sons. This book was released on 2004-01-07 with total page 452 pages. Available in PDF, EPUB and Kindle. Book excerpt: Entrepreneurship and small business management are two very close and often overlapping disciplines. Entrepreneurship refers to the dynamic process of creating a new business venture. Small business management addresses various issues of organizing and operating a small business. The goal of this textbook is to provide a package covering all of the issues related to business start-up and those arising from running a small business within the Australasian and South-East Asian contexts. The geographic markets for the book are Australasia (Australia and New Zealand) and South-East Asia (Indonesia, Hong Kong, Malaysia and Singapore). An increasing amount of goods, capital and people are moving between these two regions and this text provides the reader with a better regional understanding of this environment. Features The 'What would you do? feature presents a scenario in which an entrepreneur/small business manager needs to respond to a problem or situation. The "Entrepreneur profile' in every chapter profiles Australian, New Zealand and Asia-Pacific entrepreneurs and small business leaders. The end-of-chapter case study profiles an entrepreneurial approach and/or small business management issue in the pacific Rim.
Book Synopsis Entrepreneurship and Small Business by : Michael Schaper
Download or read book Entrepreneurship and Small Business written by Michael Schaper and published by Wiley. This book was released on 2007-04-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of this popular text has been thoroughly updated to reflect contemporary developments in small business and entrepreneurship and its applications to Australasian organisations. Entrepreneurship and small business management are two very close and often overlapping disciplines. If entrepreneurship specifically refers to the dynamic process of creating a new business venture, small business management generally addresses various issues in organising and operating a small business. In practice however, a large part of the textbooks contents from both disciplines tend to cover similar issues such as small business start-up (starting from scratch, buying an existing business or operating a franchise), developing a business plan, selecting a legal form of organisation, marketing research and organising and financing the new venture. Features New! Four end-of-book cases profiling Australasian entrepreneurs. Each case represents a different region covering Australia, New Zealand, Malaysia and Singapore. The companies profiled are within industries of interest to students including branded fitness programs, automatic video production and specialist healthcare. Each case is accompanied by comprehensive teaching notes. New! Accompanying local video cases and activities for instructors. The videos are closely tied to each end-of-book case, providing visual support to assist students’ understanding. Comprehensive text website including Instructor’s Resource Guide and Power Point slides The geographic markets for the book are both Australasia (Australia and New Zealand) and South East Asia (Indonesia, Hong Kong, Malaysia and Singapore). As an increasing amount of goods, capital and people move between these two regions, this text will provide the reader with a better regional understanding of this environment. The ‘What would you do?’ feature presents a scenario in which an entrepreneur/small business manager needs to respond to a problem or situation. The ‘Entrepreneur profile’ in every chapter profiles Australian, New Zealand and Asia-Pacific entrepreneurs and small business leaders. The end-of-chapter case study profiles an entrepreneurial approach and/or small business management issue in the Pacific Rim.
Book Synopsis Elements of Quality Online Education by : John R. Bourne
Download or read book Elements of Quality Online Education written by John R. Bourne and published by Olin College - Sloan-C. This book was released on 2004 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the ten years since the inception of the Sloan Consortium, the field of online learning has entered the mainstream of higher education, making online learning a core ingredient of tomorrow¿s educational paradigms. Now that digital natives are coming of age, the blending of on-ground and online education is continuous and unstoppable. Growing demands for wide choice suggest that the blended agenda presses us rapidly into new realms of inquiry. Thus, the title of this collection, the fifth volume in the Sloan-C series on quality, is Elements of Quality Online Education: Into the Mainstream. The 14 peer-reviewed studies in this volume provide guidance for effectively responding to the challenges facing higher education.¿The studies on Student Satisfaction recognize that significant populations remain underserved. Yet asynchronous learning networks (ALNs) are widening access by easing some of the constraints of place-based, synchronous learning, so that many more and many more new kinds of learners can achieve satisfaction and success. ¿The studies on Learning Effectiveness share an emphasis on the ways that ALN exceeds the ¿no significant difference¿ minimum standard for learning outcomes.¿The studies on blending, combining face-to-face and online methods for learning, offer rich possibilities for what many see as the best of both learning modes.¿The studies on assessment go to the core of the Sloan-C quality framework and its emphasis on continuous quality improvement through demonstrating progress towards the overarching goal of affordable access for all in a wide range of disciplines.In our time of ¿profound, rapid, and discontinuous change,¿ these studies envision solutions to the challenges of online, blended and face-to-face education in higher education. Sponsored by the Alfred P. Sloan Foundation, the purpose of the Sloan Consortium (Sloan-C) is to help learning organizations continually improve quality, scale, and breadth according to their own distinctive missions, so that education will become a part of everyday life, accessible and affordable for anyone, anywhere, at any time, in a wide variety of disciplines.
