Nachhaltigkeit und Balanced Scorecard by Thomas Hockenbrink
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Nachhaltigkeit und Balanced Scorecard

Nachhaltigkeit und Balanced Scorecard


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About the Book

Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Controlling, Note: 1,7, Fachhochschule Bonn-Rhein-Sieg in Sankt Augustin, Sprache: Deutsch, Abstract: Die Balanced Scorecard (BSC) kann ein Instrument sein, um die Diskrepanz zwischen Strategiefindung und -umsetzung zu überwinden. Innovative Unternehmen nutzen die BSC als organisatorischen Rahmen für den gesamten Managementprozess. Dabei kann das gesamte Potenzial der BSC dann genutzt werden, wenn sie als strategisches Managementsystem verstanden wird, um die Unternehmensstrategie langfristig zu verfolgen. Die wenigen Einleitungssätze verdeutlichen das Ziel und den Hintergrund zur Nutzung einer BSC. Sie dient als strategisches Controlling-Instrument mit dem Ziel, die Unternehmensstrategie in einem ausgewogenen Kontext darzustellen. Die Aktivitäten der Organisation sollen im Hinblick auf deren Vision und Strategie messbar, dokumentierbar und steuerbar werden. Das Umfeld, in dem sich Hilfsorganisationen bewegen, ist zunehmend schwieriger geworden. Hilfsorganisationen hängen ökonomisch ab von den privaten Spenden und öffentlichen Zuwendungen. Sie agieren ebenfalls auf einem Markt, indem sie im Verdrängungswettbewerb mit anderen Hilfsorganisationen stehen und untereinander konkurrieren. Alle Hilfsorganisationen sind daher mehr denn je aufgefordert, ökonomisch zu handeln. Hierzu zählt das effektive und effiziente Wirtschaften mit den zur Verfügung gestellten monetären Mitteln. Das hierbei festgestellte sowohl organisationsinterne als auch -externe Problem ist das Nichterkennen einer Unternehmensstrategie. Häufig besteht auf oberster Unternehmensebene keine Klarheit über Vision und strategische Ziele. Oftmals fehlt die Verbindung zwischen strategischen Zielen und Zielen einzelner Geschäftsbereiche oder Niederlassungen. Zudem werden Strategien als bloße Wunschvorstellungen formuliert, deren Realisierung anhand monetärer Größen gemessen werden, die Mitarbeiter nicht verstehen, da Sinnzusammenhänge und Ursache-Wirku


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Product Details
  • ISBN-13: 9783656276616
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 218 gr
  • ISBN-10: 3656276617
  • Publisher Date: 24 Sep 2012
  • Height: 210 mm
  • No of Pages: 122
  • Series Title: German
  • Sub Title: Erfordernisse und Herausforderungen an international tätige Hilfsorganisationen
  • Width: 148 mm


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