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Balanced Scorecard und ihre Umsetzung in Non-Profit-Organisationen

Balanced Scorecard und ihre Umsetzung in Non-Profit-Organisationen


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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 2,2, Duale Hochschule Baden-Württemberg Mannheim, früher: Berufsakademie Mannheim, Sprache: Deutsch, Abstract: Kennzahlensysteme, Controlling und Optimierungen, das sind alles keine unbekannten Begriffe, wenn sich Unternehmensvorstände zu einem Meeting treffen. Zahlen sind sehr wichtig, jedoch können sie auch schaden. Das ist einer der Gründe, warum Kaplan und Norton, die Erfinder der BSC, eindeutig festgelegt haben, dass nur durch ein klares Zusammenspiel von Strategie und Kennzahlen ein sinnvolles Controlling geschaffen werden kann. Dieses ermöglicht dann eine strukturierte und gewinnbringende Anwendung von verschiedenen Zahlen. Ein Manager muss sich aus diesem Grunde darüber im Klaren sein, wie sinnvoll Kennzahlen wirklich sind, was sie leisten können und was nicht. Kennzahlen sollten z.B. hilfreich sein, wenn es um eine Problemerkennung geht. Und nicht in jedem Falle sollte der Blick auf die Kennzahl in den Augen des Managers sofort ein Indiz für die Weiterentwicklung seines Gehalts sein. Die Realität zeigt: Führungskräfte sehen häufig eine negative Kennzahl als schlecht für ihr Gehalt an. Auf Grund dieser Betrachtungsweise kommt es nicht selten vor, dass bei negativen Kennzahlenentwicklungen in der Management-Ebene Zahlen "geschönt" werden, so dass das Gehalt nicht in Gefahr ist. Die Problematik liegt ergo in dem System, welches in den Unternehmen oftmals vorherrscht. In der folgenden Arbeit werden verschiedene aktuelle Tendenzen behandelt. So wird ein Teil näher auf das Thema Controlling eingehen, gefolgt von der speziellen Problematik des Management-Systems BSC. Im dritten Part wird es dann um die Verwendung der BSC vorrangig in NPOs gehen und welche Besonderheiten gerade in diesem Bereich beachtet werden müssen. Diese Herangehensweise soll gewährleisten, dass sowohl die Einordnung der BSC als Controlling-Instrument deutlich wird. Es soll jedoch ebenso herausgearbeitet werden, welchen Ste


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Product Details
  • ISBN-13: 9783656361268
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3656361266
  • Publisher Date: 01 Feb 2013
  • Height: 210 mm
  • No of Pages: 48
  • Series Title: German
  • Weight: 127 gr


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Balanced Scorecard und ihre Umsetzung in Non-Profit-Organisationen
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