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Controlling und Berliner Balanced Scorecard Ansatz

Unternehmenscontrolling braucht Strategien und Ziele, die von der Unternehmensleitung und verschiedenen Gruppen wie Aufsichtsrat und Geschaftsfuhrern vorgegeben werden. Strategien und Ziele mussen im Rahmen des strategischen und operativen Controllings bewertet, kardinal quantifiziert werden und fur die Steuerfunktionen berechnet werden. Mit dem Instrument der Berliner Balanced Scorecard werden Strategien in Ziele, Ziele in Kennzahlen und Kennzahlen zu weiteren Instrumenten des Rechnungswesens nach IFRS uberfuhrt, z.B. Deckungsbeitragsrechnung, Wertschopfungsrechnungen, CFRoI, EBIT, Kapitalflussrechnung oder die Berliner Humankapitalbewertungsrechnung. Mit dem Shareholder Value Approach wird die Berliner Balanced Scorecard dynamisiert und zeigt einen Nettokapitalwert der ersparten Ausgaben oder des erzielbaren Mittelzuflusses an, der durch ein Projekt erzielt werden kann, z.B. Humankapital bei der Realisierung der Investition in das Personal. Dies setzt eine akzeptierte Controllinglogik zur Performancemessung im Unternehmen voraus, die z.B. die Finanzorientierte Personalwirtschaft liefert."

6 Balanced Scorecard 6.1 Definition Die Balanced Scorecard ist ein Controlling-
Instrument, das von Robert S. Kaplan und David P. Norton in Zusammenarbeit
mit der Unternehmensberatung KPMG Anfang der 1990er Jahre entwickelt ...

Conceptual Foundations of the Balanced Scorecard

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role in value creation (Nolan Norton Institute, 1991). Norton and I believed that if companies were to improve the management of their intangible assets, they had to integrate the measurement of intangible assets into their management systems. After publication of the 1992 HBR article, several companies quickly adopted the Balanced Scorecard giving us deeper and broader insights into its power and potential. During the next 15 years, as it was adopted by thousands of private, public, and nonprofit enterprises around the world, we extended and broadened the concept into a management tool for describing, communicating and implementing strategy. This paper describes the roots and motivation for the original Balanced Scorecard article as well as the subsequent innovations that connected it to a larger management literature.

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992).

Balanced Scorecard Hall of Fame Report

Each issue profiles the organizations inducted in the previous calendar year.

Each issue profiles the organizations inducted in the previous calendar year.

Balanced Scorecard and Sustainability

Examples from Literature and Practice

The Balanced Scorecard

Seminar paper from the year 2011 in the subject Business economics - Business Management, Corporate Governance, grade: 1,7, Linnaeus University (-), course: Management Accounting, language: English, abstract: Ericsson, operating in four major segments, providing communication networks, services, multimedia solutions and mobile phones, has become a multinational cooperation. Despite its traditional roots, emphasize lays on quality, innovation and sustainability. Due to its large size it has become vital to find a management system everyone is able to participate in on the one hand and which properly and timely monitors success and failure on the other hand. This Case explains the Balanced Scorecard, a performance measurement system, which includes four different perspectives, the Financial Perspective, the Customer Perspective, the Internal Perspective and the Innovation and Human Perspective. These perspectives are implemented into the strategy of a company.

This Case explains the Balanced Scorecard, a performance measurement system, which includes four different perspectives, the Financial Perspective, the Customer Perspective, the Internal Perspective and the Innovation and Human Perspective.

Implementation of an IT Balanced Scorecard

Theory and Application

Master's Thesis from the year 2009 in the subject Business economics - Business Management, Corporate Governance, grade: 1, University of Salzburg (International Executive MBA General Management (Upgrade)), language: English, abstract: Information technology (IT) plays a major role in today’s companies. Although, in most firms IT does not generate the core customer value itself, it rather supports creating additional customer value or enables cost efficiency of business processes. This is why IT departments are viewed in most cases as service centres of companies, providing a defined set of services for as low costs as possible. But, service centres should still strive to provide only these services which are necessary for supporting the company’s strategy. In the beginning of information technology, IT departments defined the quality and quantity of services provided for the firm. Also, innovations concerning IT, evolved mostly within the IT department. This was because only IT-staff has known the range of possibilities IT was able to offer. A major problem of the IT department defining the quality of service was that many improvements have been made for the sake of IT only and have not been aligned to the strategy of the company. Therefore, many resources of a company have been wasted in IT departments. However, for today’s businesses it is essential that IT enables only corporate strategies in order to remain effective. Caused by the current financial crisis, uncertain times for businesses are expected. This makes strategy alignment and execution of IT departments even more significant in order to stay efficient and effective. But, a recent survey carried out by McKinsey & Company shows that there are still enormous potentials for improving the performance of IT departments. For example the survey shows that the basic services are met quite well by many IT departments, but the big challenges for supporting the business, still remain. Also, 67% of all respondents of the survey (chief information officers and senior executives) think that the business and IT strategy are not tightly integrated in their company. (cf. McKinsey 2008) Consequently, strategy alignment of business and IT as well as strategy execution are not simple tasks. Processes which are supporting the strategy effectively have to be defined and controlled constantly. Controlling tangible assets, which affect the strategy, might turn out to be fairly complex, controlling intangible assets is even more difficult. [...]

This is why IT departments are viewed in most cases as service centres of companies, providing a defined set of services for as low costs as possible.

Controlling and Berlin Balanced Scorecard Approach

The “Harvard Balanced Scorecard model” by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.

489–496 Binder, Bettina/Sürth, Peter [Strategieentwicklung und BSC (2002)]:
Strategieentwicklung und Balanced Scorecard – dargestellt am Beispiel von ETO
Nahrungsmittel, in: CM, 27th annual edition (2002), p. 359–364 Blaudszun ...

E-commerce

Doing Business Electronically

Trading over the Internet raises a number of legal and commercial questions which businesses have not previously had to face. This text provides a framework for understanding internet E-commerce and examines the principal English law issues which should be considered before conducting business electronically.

This text provides a framework for understanding internet E-commerce and examines the principal English law issues which should be considered before conducting business electronically.