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Strategische Unternehmensführung mit der IV-gestützten Balanced Scorecard in Verbindung mit SAP Strategic Enterprise Management (SEM-CPM-BSC) (German Edition) Pdf

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Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL – Controlling, Phrase: 1,eight, Hamburger Fern-Hochschule, Sprache: Deutsch, Abstract: Die Balanced Scorecard (BSC) gilt, zumindest in den Veröffentlichungen jüngeren Datums zu diesem Themengebiet, als das Effectivity Measurement-System schlechthin. Ein elementarer Anspruch von Effectivity Measurement-Systemen besteht darin, die Unternehmensziele auch den nachgeordneten Ebenen in der Organisation clear zu machen (vgl. Klingebiel 1999: 13). Damit soll eine konsequente Umsetzung der gewählten Zielsetzungen gewährleistet werden. Allgemein wird unter Effectivity Measurement der Aufbau und Einsatz von Messgrößen aus verschiedenen Dimensionen verstanden. Meist handelt es sich um mehrere Kennzahlen aus den Dimensionen Kosten, Zeit, Qualität, Innovationsfähigkeit sowie Kundenzufriedenheit. Diese Größen werden zur Beurteilung der Effektivität (die richtigen Dinge tun) und Effizienz (die Dinge richtig tun) der Leistungen sowie Leistungspotenziale verschiedener Leistungsebenen, z.B. bestimmter Organisationseinheiten, herangezogen. Außerdem sollen mit einem Effectivity-Measurement-System mehr objektbezogene und übergreifende Kommunikationsprozesse, eine erhöhte Mitarbeitermotivation an-geregt, sowie Lerneffekte erzeugt werden. Damit werden die Sach- und Formal-ziele anspruchsgruppengerecht und objektgerecht formuliert und Strategien stärker operationalisiert, quantifiziert und komplementär verknüpft (vgl. Gleich 1997: 114 f.). In einer ersten Half dient das Effectivity Measurement dem Aufbau erfolgskritischer Messgrößen (Key Effectivity Indicators). Diese Key Effectivity Indicators verkörpern quantifizierbare Messgrößen zur Kommunikation und Steuerung der Unternehmensergebnisse, die sich an den wesentlichen strategischen Erfolgspositionen der Organisation orientieren (Brunner, Sprich 1998: 30). Erst wenn diese nicht-finanziellen Größen in die individuellen Ziele eingehen und Bestandteil von Mitarbeiterbeurteilungen und Belohnungssystemen werden, können die gesetzten Ziele auch erreicht werden. Das Konzept des Effectivity Measurement hilft den Unternehmen ihre vagen Unternehmensstrategien in konkrete messbare Ziele und Messgrößen zu übersetzen. Letztendlich können mit einem Effectivity Management kontinuierliche Verbesserungsprozesse und Innovationen angestoßen und auch weiterhin gewährleistet werden(vgl. Brunner, Sprich 1998: 32).

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