Wertorientierte Unternehmensführung mithilfe der Balanced Scorecard

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Publisher : GRIN Verlag
ISBN 13 : 364011017X
Total Pages : 19 pages
Book Rating : 4.6/5 (41 download)

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Book Synopsis Wertorientierte Unternehmensführung mithilfe der Balanced Scorecard by : Carolin Sauer

Download or read book Wertorientierte Unternehmensführung mithilfe der Balanced Scorecard written by Carolin Sauer and published by GRIN Verlag. This book was released on 2008-07-23 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Controlling, Note: 1,7, Private Fachhochschule für Wirtschaft und Technik Vechta-Diepholz-Oldenburg; Abt. Vechta, Veranstaltung: Controlling, Sprache: Deutsch, Abstract: In Zeiten steigenden Wettbewerbs und zunehmenden Drucks, kurzfristige Ziele zu erreichen, bleibt die Umsetzung der Ziele häufig im Ansatz stecken. Viele Unternehmen vernachlässigen bei der Umsetzung kurzfristiger Ziele die Produk-tentwicklung, Prozessverbesserung, Personalentwicklung sowie Kunden- und Marktentwicklung und konzentrieren sich allein auf Kennzahlen, da diese gut er-kennbar und leicht messbar sind. Aus dieser Erkenntnis heraus entwickelten David P. Norton und Robert S. Kaplan daraufhin Anfang der 90er Jahre ein Management-Konzept, welches Unterneh-mensvision und –strategie zusammenfassen sollte, die Balanced Scorecard. Ziel war es, die einseitige Finanz- und Vergangenheitsorientierung von Kenn-zahlsystemen zu überwinden. Dabei erfolgt eine Verknüpfung der finanziellen Perspektive mit der Kundenperspektive, der internen Prozessperspektive sowie der Wissens- und Entwicklungsperspektive. Um sicherzustellen, dass sich das Geschehen und Verhalten im Unternehmen auch an den strategischen Zielen orientiert, sollten sich die Leistungsmessungen an den für den Unternehmenser-folg notwendigen Kernprozessen orientieren. Der Ansatz der Balanced Scorecard ergänzt damit das unternehmensweite Per-formance Management jedoch nicht nur um nicht-finanzielle und prozessorien-tierte Leistungsgrößen, sondern zwingt Unternehmen, ihre vagen Unternehmens- und Bereichsstrategien in konkrete messbare Ziele und Messgrößen zu definie-ren. Ferner wird ein Kommunikations- und Steuerungsinstrument verankert, das eine Zielüberprüfung in allen Unternehmensbereichen ermöglicht. Kurz gesagt, die Balanced Scorecard als wertorientiertes Management- und Kennzahlen-System versucht, die Lücke zwischen Shareholder Value Konzept und Kosten- und Erlösrechnung zu schließen......

Innovative Business Practices

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Publisher : Cambridge Scholars Publishing
ISBN 13 : 1443849936
Total Pages : 403 pages
Book Rating : 4.4/5 (438 download)

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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.

Wertorientierte Unternehmensführung und Balanced Scorecard

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Publisher : diplom.de
ISBN 13 : 3832487743
Total Pages : 87 pages
Book Rating : 4.8/5 (324 download)

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Book Synopsis Wertorientierte Unternehmensführung und Balanced Scorecard by : Münevver Özcan

Download or read book Wertorientierte Unternehmensführung und Balanced Scorecard written by Münevver Özcan and published by diplom.de. This book was released on 2005-05-25 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Gang der Untersuchung: Führen mit Kennzahlen ist der Traum vieler Manager und Controller . Aus diesem Traum ist in letzter Zeit allzu oft ein wahrer Alptraum geworden, da Controller eine Vorliebe für eine große Menge an Kennzahlen haben. Je mehr, desto besser aber wer kann aus diesem Zahlensalat noch ein Bild herauslesen? Das derzeitige Umfeld eines Unternehmens zeichnet sich durch eine zunehmende Komplexität und Dynamik aus, die durch Unternehmenskonzentration, Globalisierung und einer immer schneller wachsenden informations- und kommunikationstechnologischen Vernetzung ausgelöst wurde. Aus diesem Grund muss sich das Top-Management der Unternehmen immer höheren Anforderungen stellen und sich neu ausrichten. Nicht nur in Produktions- und Dienstleistungsunternehmen, sondern auch im Handel muss mit verschärfter Preisaggressivität um jeden einzelnen Kunden gekämpft werden. Die traditionellen Berichts- und Kennzahlensysteme, die auf finanzielle Größen aufbauen, genügen nicht mehr den Ansprüchen des Managements. Die Kritik an diesen Systemen bezieht sich auf die Vergangenheitsorientierung, die fehlende Marktorientierung und die Vernachlässigung zukünftiger Leistungstreiber. Stattdessen gewinnt die strategische Ausrichtung und Planung immer mehr an Bedeutung. Um strategische Erfolgsfaktoren wie Lernfähigkeit und Flexibilisierung gezielt fördern zu können, ist die entsprechende Erfassung von Leistungspotenzialen eine grundlegende Voraussetzung. 1990/91 stellten zwei Amerikaner ein neues Führungsinstrument vor die Balanced Scorecard. Mit dieser neuen Methode erhält das Management eines Unternehmens die Möglichkeit, ihr Unternehmen mit Hilfe von wenigen, aber entscheidenden Kennzahlen strategisch, flexibel und effektiv zu führen. Das Management wird somit mit dem Instrumentarium versorgt, das für den Wettbewerbserfolg notwendig ist. In der vorliegenden Arbeit wird die Balanced Scorecard im Vergleich zu Kennzahlensystemen und zu wertorientierten Unternehmensführung untersucht. Das Konzept wird dahingehend überprüft, ob es ein Controlling-Instrument, ein tatsächlich innovatives Unternehmensführungsinstrument oder lediglich nur ein weiteres Kennzahlensystem, bzw. nur eine Mischung aus herkömmlichen, traditionellen Managementkonzeptionen darstellt. Vielleicht liegen unterschiedliche Sichtweisen zum Bereich Controlling und den Aufgaben und Tätigkeitsfeldern eines Controllers vor, die das vorliegende Missverständnis begründen. Die [...]

Controlling Concept, The: Cornerstone Of Performance Management

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Publisher : World Scientific
ISBN 13 : 9811218668
Total Pages : 277 pages
Book Rating : 4.8/5 (112 download)

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Book Synopsis Controlling Concept, The: Cornerstone Of Performance Management by : Horvath & Partners Management Consultants

Download or read book Controlling Concept, The: Cornerstone Of Performance Management written by Horvath & Partners Management Consultants and published by World Scientific. This book was released on 2020-08-24 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Controlling Concept: Cornerstone of Performance Management is a guide to controlling, and how to adopt controlling effectively in business practice.This book describes, by means of the 'House of Controlling', how you can effectively implement controlling in your business practice. For instance, it clarifies the following questions:Chapters are supplemented by organisational checklists and business practice examples, drawn from Horváth & Partners' many years of experience developing and implementing controlling concepts at home and abroad.

Balanced Scorecard

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Publisher : GRIN Verlag
ISBN 13 : 3656593876
Total Pages : 27 pages
Book Rating : 4.6/5 (565 download)

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Book Synopsis Balanced Scorecard by : Sevgi Erdin

Download or read book Balanced Scorecard written by Sevgi Erdin and published by GRIN Verlag. This book was released on 2014-02-13 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2013 im Fachbereich VWL - Finanzwissenschaft, Note: 1.7, Universität Kassel, Sprache: Deutsch, Abstract: Die Balanced Scorecard hat sich seit ihrer ersten Veröffentlichung im Jahre 1992 bereits in vielen Unternehmen auch in der Praxis bewährt. Der Einsatz im Unternehmen ist bisher vernachlässigt worden. Dabei kann gerade die Balanced Scorecard ein effektives Instrument sein, um die im Unternehmen vorhandenen Potentiale effektiver zu nutzen.

Management Control in Small and Medium-Sized Enterprises

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Publisher : Springer Science & Business Media
ISBN 13 : 3834983950
Total Pages : 291 pages
Book Rating : 4.8/5 (349 download)

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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.

In-Memory Data Management

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Publisher : Springer Science & Business Media
ISBN 13 : 3642295754
Total Pages : 286 pages
Book Rating : 4.6/5 (422 download)

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Book Synopsis In-Memory Data Management by : Hasso Plattner

Download or read book In-Memory Data Management written by Hasso Plattner and published by Springer Science & Business Media. This book was released on 2012-04-17 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last fifty years the world has been completely transformed through the use of IT. We have now reached a new inflection point. This book presents, for the first time, how in-memory data management is changing the way businesses are run. Today, enterprise data is split into separate databases for performance reasons. Multi-core CPUs, large main memories, cloud computing and powerful mobile devices are serving as the foundation for the transition of enterprises away from this restrictive model. This book provides the technical foundation for processing combined transactional and analytical operations in the same database. In the year since we published the first edition of this book, the performance gains enabled by the use of in-memory technology in enterprise applications has truly marked an inflection point in the market. The new content in this second edition focuses on the development of these in-memory enterprise applications, showing how they leverage the capabilities of in-memory technology. The book is intended for university students, IT-professionals and IT-managers, but also for senior management who wish to create new business processes.

H2H Marketing

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Publisher : Springer Nature
ISBN 13 : 3031223934
Total Pages : 222 pages
Book Rating : 4.0/5 (312 download)

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Book Synopsis H2H Marketing by : Philip Kotler

Download or read book H2H Marketing written by Philip Kotler and published by Springer Nature. This book was released on 2023-07-18 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: H2H Marketing focuses on redefining the role of marketing by reorienting the mindset of decision-makers and integrating the concepts of Design Thinking, Service-Dominant Logic and Digitalization. Following the authors' successful book on H2H Marketing, this book brings foward selected case studies showcasing various aspects of the concept, its fundamental elements, and its implementation.

Research Handbook of Responsible Management

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Publisher : Edward Elgar Publishing
ISBN 13 : 1788971965
Total Pages : 800 pages
Book Rating : 4.7/5 (889 download)

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Book Synopsis Research Handbook of Responsible Management by : Oliver Laasch

Download or read book Research Handbook of Responsible Management written by Oliver Laasch and published by Edward Elgar Publishing. This book was released on 2020-05-29 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Outlining origins of the field and latest research trends, this Research Handbook offers a unique and cutting-edge take on the numerous avenues to responsible management in the 21st century. Renowned contributors present iconic viewpoints that have formed the foundation of responsible management research, introducing cutting-edge conceptual lenses for the study of the responsible management process.

Environmental and Material Flow Cost Accounting

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Publisher : Springer Science & Business Media
ISBN 13 : 1402090285
Total Pages : 212 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Environmental and Material Flow Cost Accounting by : Christine M. Jasch

Download or read book Environmental and Material Flow Cost Accounting written by Christine M. Jasch and published by Springer Science & Business Media. This book was released on 2008-11-07 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

Contemporary Environmental Accounting

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Publisher : Routledge
ISBN 13 : 9781909493155
Total Pages : 462 pages
Book Rating : 4.4/5 (931 download)

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Book Synopsis Contemporary Environmental Accounting by : Stefan Schaltegger

Download or read book Contemporary Environmental Accounting written by Stefan Schaltegger and published by Routledge. This book was released on 2000-10 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting. A solutions manual is available on request with the purchase of this book.

Management of Permanent Change

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Publisher : Springer
ISBN 13 : 3658050144
Total Pages : 239 pages
Book Rating : 4.6/5 (58 download)

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Book Synopsis Management of Permanent Change by : Horst Albach

Download or read book Management of Permanent Change written by Horst Albach and published by Springer. This book was released on 2014-12-09 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the current times of more frequent crises and ever shortening innovation cycles, the management of change has become a crucial task of survival. While it is not a new topic in business research, the developments of the last decade have posed many new challenges for the change management of firms and organizations and have thus also raised many new questions for academic research in business administration, which the present book turns to deepen. Its particular focus is on disruptive change including its driving forces as well as effective and sustainable management. This publication constitutes a collection of articles that discuss change and innovation processes across different sectors of the economy (industry, banking, and retail), the role of leadership and corporate governance for the effectiveness and sustainability of organizational change.

Enterprise Risk Management

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Publisher : Springer
ISBN 13 : 3658253576
Total Pages : 241 pages
Book Rating : 4.6/5 (582 download)

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Book Synopsis Enterprise Risk Management by : Stefan Hunziker

Download or read book Enterprise Risk Management written by Stefan Hunziker and published by Springer. This book was released on 2019-05-17 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook demonstrates how Enterprise Risk Management creates value in strategic- and decision-making-processes. The author introduces modern approaches to balancing risk and reward based on many examples of medium-sized and large companies from different industries. Since traditional risk management in practice is often an independent stand-alone process with no impact on decision-making processes, it is unable to create value and ties up resources in the company unnecessarily. Herewith, he serves students as well as practitioners with modern approaches that promote a connection between ERM and corporate management. The author demonstrates in a didactically appropriate manner how companies can use ERM in a concrete way to achieve better risk-reward decisions under uncertainty. Furthermore, theoretical and psychological findings relevant to entrepreneurial decision-making situations are incorporated. This textbook has been recommended and developed for university courses in Germany, Austria and Switzerland.

Boundaryless Hospital

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Publisher : Springer
ISBN 13 : 3662490129
Total Pages : 357 pages
Book Rating : 4.6/5 (624 download)

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Book Synopsis Boundaryless Hospital by : Horst Albach

Download or read book Boundaryless Hospital written by Horst Albach and published by Springer. This book was released on 2016-02-01 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses current health care challenges and new strategies for innovative solutions in this area from an interdisciplinary perspective of health care management, business economics, and medicine. It presents the idea of a “boundaryless hospital”, a conceptual model of a patient-centric, value-based health network that overcomes typical sectorial, organizational, and geographical boundaries and offers greater efficiency and better quality outcomes for patients. Effective health care for a growing and aging population is a major challenge for economies all over the world. New breakthroughs in medical technology and pharmaceuticals as well as digitization provide scope for more efficiency and for a better quality of health care. Novel organization forms and management concepts are key for coping with the increasing cost pressure observed in most health care systems. The contributions in this volume present innovative strategies for developing and implementing the concept of a boundaryless hospital. They highlight experiences from various countries and with different treatments. The book project was initiated and carried out by the Center for Advanced Studies in Management (CASiM), the interdisciplinary research center of HHL Leipzig Graduate School of Management for business administration in the 21st century.

Risk Management

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Publisher : Springer Science & Business Media
ISBN 13 : 3540269932
Total Pages : 842 pages
Book Rating : 4.5/5 (42 download)

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Book Synopsis Risk Management by : Michael Frenkel

Download or read book Risk Management written by Michael Frenkel and published by Springer Science & Business Media. This book was released on 2005-12-06 with total page 842 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dealing with all aspects of risk management that have undergone significant innovation in recent years, this book aims at being a reference work in its field. Different to other books on the topic, it addresses the challenges and opportunities facing the different risk management types in banks, insurance companies, and the corporate sector. Due to the rising volatility in the financial markets as well as political and operational risks affecting the business sector in general, capital adequacy rules are equally important for non-financial companies. For the banking sector, the book emphasizes the modifications implied by the Basel II proposal. The volume has been written for academics as well as practitioners, in particular finance specialists. It is unique in bringing together such a wide array of experts and correspondingly offers a complete coverage of recent developments in risk management.

Sustainable Value Added

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Publisher :
ISBN 13 : 9783935630191
Total Pages : 68 pages
Book Rating : 4.6/5 (31 download)

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Book Synopsis Sustainable Value Added by : Frank Figge

Download or read book Sustainable Value Added written by Frank Figge and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Killing and Letting Die

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Publisher : Fordham Univ Press
ISBN 13 : 9780823215621
Total Pages : 462 pages
Book Rating : 4.2/5 (156 download)

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Book Synopsis Killing and Letting Die by : Bonnie Steinbock

Download or read book Killing and Letting Die written by Bonnie Steinbock and published by Fordham Univ Press. This book was released on 1994 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection contains twenty-one thought-provoking essays on the controversies surrounding the moral and legal distinctions between euthanasia and "letting die." Since public awareness of this issue has increased this second edition includes nine entirely new essays which bring the treatment of the subject up-to-date. The urgency of this issue can be gauged in recent developments such as the legalization of physician-assisted suicide in the Netherlands, "how-to" manuals topping the bestseller charts in the United States, and the many headlines devoted to Dr. Jack Kevorkian, who has assisted dozens of patients to die. The essays address the range of questions involved in this issue pertaining especially to the fields of medical ethics, public policymaking, and social philosophy. The discussions consider the decisions facing medical and public policymakers, how those decisions will affect the elderly and terminally ill, and the medical and legal ramifications for patients in a permanently vegetative state, as well as issues of parent/infant rights. The book is divided into two sections. The first, "Euthanasia and the Termination of Life-Prolonging Treatment" includes an examination of the 1976 Karen Quinlan Supreme Court decision and selections from the 1990 Supreme Court decision in the case of Nancy Cruzan. Featured are articles by law professor George Fletcher and philosophers Michael Tooley, James Rachels, and Bonnie Steinbock, with new articles by Rachels, and Thomas Sullivan. The second section, "Philosophical Considerations," probes more deeply into the theoretical issues raised by the killing/letting die controversy, illustrating exceptionally well the dispute between two rival theories of ethics, consequentialism and deontology. It also includes a corpus of the standard thought on the debate by Jonathan Bennet, Daniel Dinello, Jeffrie Murphy, John Harris, Philipa Foot, Richard Trammell, and N. Ann Davis, and adds articles new to this edition by Bennett, Foot, Warren Quinn, Jeff McMahan, and Judith Lichtenberg.