Performance Management in Banken by Mathias Ludtke-Handjery
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Performance Management in Banken

Performance Management in Banken


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About the Book

Inhaltsangabe: Einleitung: Die Steuerung eines Unternehmens, der Unternehmensperformance und damit verbunden die Führung von Mitarbeitern ist seit Jahrhunderten Kernproblem und Ansatzpunkt von Strategieoptimierung im Unternehmensmanagement. Ziel des Performance Managements im strategischen Kontext ist die Lieferung eines Steuerungsinstrumentes, welches in Zusammenarbeit mit dem Controlling eines Unternehmens einen erheblichen Beitrag zur Erreichung der Unternehmensziele liefert. Lange Zeit waren die wichtigsten Messzahlen oder Kenngrößen der Leistungskontrolle jene, die durch die Finanzbuchhaltung schnell und akkurat geliefert werden konnten. Dazu zählen Größen wie der Gewinn oder Kennzahlen, die in bestimmter Relation zum Gewinn stehen. Durch unterschiedliche Bewertungsregeln, differenzierter Berücksichtigung des Risikos, länderspezifischen buchhalterischen Vorschriften und variierenden Ansätzen des Zeitwertes von Geld haften dem buchhalterischen Gewinn als Messgröße Mängel an, die im Vergleich zu Verzerrungen führen können. Diese festgestellten Mängel führten in Verbindung mit dem sich laufend verändernden Umfeld zu einer Orientierung am Shareholder Value Ansatz (Wertmanagement) Orientierung. Das Konzept des Shareholder Values orientiert sich an der prioritären Zielgröße des Wertzuwachses des Unternehmens. Shareholder Value Management verbindet die Wertsteigerungsanalyse mit dem strategischen Management. Für die Wertsteigerungsanalyse sind verschiedene finanzmathematische Bewertungs- und Rechenverfahren entwickelt worden (z. B. Discounted Cash Flow Methode (DCF), Economic Value Added (EVA), etc.). Die Implementierung und Umsetzung des Shareholder Value Ansatzes bereitet aber vielerorts Mühe, da einerseits griffige Instrumente zur Umsetzung fehlen und andererseits passende Strategien zu rund 90% nicht umgesetzt werden, was auch durch die Entwicklung neuer Strategien nicht eliminiert werden kann. Zudem werden die Zielgrößen im Shareholder Value Ansatz oft eindime


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Product Details
  • ISBN-13: 9783838687773
  • Publisher: Diplom.de
  • ISBN-10: 3838687779
  • Publisher Date: 25 May 2005


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