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Balanced Scorecard Voraussetzungen, Einfhrung und Unterhalt

Inhaltsverzeichnis Inhaltsverzeichnis ............................................................................................................................. 1

Vorwort............................................................................................................................................... 3

1 Die Balanced Scorecard .......................................................................................................... 4 1.1 Von der Doppik zur Balanced Scorecard .................................................................................. 4 1.2 Verbreitung der Balanced Scorecard......................................................................................... 4 1.3 Perspektiven der Balanced Scorecard ...................................................................................... 5 1.3.1 Finanzperspektive................................................................................................................... 5 1.3.2 Kundenperspektive ................................................................................................................. 6 1.3.3 Interne Prozessperspektive .................................................................................................... 7 1.3.4 Lern- und Entwicklungsperspektive ........................................................................................ 8 1.4 Ursache-Wirkungs-Kette............................................................................................................ 9 1.5 Nutzen der Balanced Scorecard.............................................................................................. 10 1.6 Wirkung der Balanced Scorecard ............................................................................................ 11 1.7 Grenzen der Balanced Scorecard ........................................................................................... 12 1.8 Exkurs Kennzahlen und Kennzahlensysteme ......................................................................... 12 1.8.1 Kennzahlen ........................................................................................................................... 12 1.8.1.1 Kennzahlenkarte ................................................................................................................ 13 1.8.2 Kennzahlensysteme.............................................................................................................. 13 1.8.3 Spt- und Frhindikatoren .................................................................................................... 13 1.8.3.1 Sptindikatoren .................................................................................................................. 13 1.8.3.2 Frhindikatoren .................................................................................................................. 13 1.8.4 Kennzahlen in der Balanced Scorecard ............................................................................... 14 1.9 Zusammenfassung .................................................................................................................. 14

2 Voraussetzungen, Einfhrung und Unterhalt in der Theorie ............................................ 15 2.1 Voraussetzungen ..................................................................................................................... 15 2.1.1 Definition des Bereiches ....................................................................................................... 15 2.1.2 Vision .................................................................................................................................... 15 2.1.3 Mission .................................................................................................................................. 15 2.1.4 Fhrung/Management........................................................................................................... 16 2.1.4.1 Management Commitment................................................................................................. 16 2.1.4.2 Informationspolitik .............................................................................................................. 16 2.1.4.3 Bereitschaft zum Wandel/zur Konsequenz........................................................................ 16 2.1.4.4 Partizipation am Erfolg....................................................................................................... 17 2.1.5 Know-how ............................................................................................................................. 17 2.1.5.1 Know-how zur Balanced Scorecard................................................................................... 17 2.1.5.2 Know-how in Projektleitung................................................................................................ 17 2.1.6 Einfachheit/Verstndlichkeit.................................................................................................. 18 2.1.7 Ressourcen........................................................................................................................... 18

Die Balanced Scorecard

Balanced Scorecard M. Gntensperger 2

2.1.8 Balanced-Scorecard-Team................................................................................................... 19 2.1.9 Checkliste Voraussetzungen ................................................................................................ 19 2.2 Einfhrung................................................................................................................................ 20 2.2.1 Definition der organisationsspezifischen BSC-Perspektiven................................................ 20 2.2.2 Strategische Analyse ............................................................................................................ 21 2.2.2.1 Stakeholder-Analyse.......................................................................................................... 22 2.2.2.2 Umweltanalyse................................................................................................................... 22 2.2.2.3 Wettbewerbsanalyse.......................................................................................................... 22 2.2.2.4 Kundenanalyse .................................................................................................................. 23 2.2.2.5 Analyse der eigenen Organisation..................................................................................... 23 2.2.3 Verknpfung der Analyse mit der Balanced Scorecard........................................................ 24 2.2.4 Definition strategischer Themen und Ziele ........................................................................... 26 2.2.4.1 Finanzperspektive.............................................................................................................. 26 2.2.4.2 Kundenperspektive ............................................................................................................ 26 2.2.4.3 Interne Prozessperspektive ............................................................................................... 26 2.2.4.4 Lern- und Entwicklungsperspektive ................................................................................... 27 2.2.5 Darstellung der Strategiekarte .............................................................................................. 27 2.2.6 Definition der Kennzahlen..................................................................................................... 28 2.2.7 Definition der Zielvorgaben................................................................................................... 29 2.2.8 Definition der Massnahmen/Projekte.................................................................................... 29 2.2.9 Umsetzung der Balanced Scorecard .................................................................................... 29 2.2.10 Definition der Berichts-Scorecard ....................................................................................... 29 2.2.11 Checkliste Vorgehen zur Einfhrung der Balanced Scorecard .......................................... 30 2.3 Unterhalt................................................................................................................................... 31 2.3.1 Kommunikation ..................................................................................................................... 31 2.3.2 Sicherstellung der Datenerhebung ....................................................................................... 31 2.3.3 Definition der Empfnger der Berichts-Scorecard ................................................................ 31 2.3.4 Anpassung des Berichtswesens........................................................................................... 32 2.3.5 Fhren mit der Balanced Scorecard ..................................................................................... 32 2.3.6 Lernen mit der Balanced Scorecard ..................................................................................... 32 2.3.7 Weiterverbreitung der Balanced Scorecard.......................................................................... 33 2.3.8 Checkliste Unterhalt der Balanced Scorecard...................................................................... 33

3 Anhang .................................................................................................................................... 34 3.1 Quellenverzeichnis................................................................................................................... 34 3.1.1 Literaturverzeichnis.................................................................................