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Das Performance-Measurement-System als Controllinginstrument by Anonym

Das Performance-Measurement-System als Controllinginstrument

by Anonym
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Book cover type: Paperback
  • ISBN13: 9783346425942
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: USD 26.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 46 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule Harz - Hochschule für angewandte Wissenschaften (FH), Sprache: Deutsch, Abstract: Zielsetzung dieser Arbeit ist, das Performance-Measurement-System als angemessenes Controllinginstrument zu identifizieren, welches bezogen auf die Leistungserfassung einzelner Akteure genutzt werden kann und künftig einen Schlüsselfaktor für ein erfolgreiches Management darstellt. Die Arbeit ist folgenderweise aufgebaut: Zuerst erfolgt eine allgemeine Einführung in das Performance-Measurement-System. Dabei werden die Begriffserläuterung, Entstehung, Ziele und die Eingliederung des Performance-Measurement-System umfassend konkretisiert. Im 3. Kapitel wird die Balanced Scorecard als bekanntesten Ansatz des Performance-Measurement-System am praktischen Beispiel der Automobilindustrie verdeutlicht. Die heutige Unternehmensumwelt ist ein äu erst dynamisches und komplexes wirtschaftliches Umfeld. Um in diesem Umfeld erfolgreich bestehen zu können, ist es für die Unternehmen von besonderer Bedeutung, ihre Leistungen kontinuierlich zu verbessern und besser auf dem Markt gegenüber Wettbewerbern zu konkurrieren. Dabei muss es möglich sein, bezogen auf gleiche Untersuchungsgegenstände, vergleichbare Aussagen zu verschiedenen Zeitpunkten zu treffen. Dies ist nur möglich, wenn die zentralen Erfolgstreiber bekannt sind, mit deren Hilfe die Unternehmensleistung und damit der Unternehmenswert gesteigert werden kann. Um diese Erfolgstreiber identifizieren und quantifizieren zu können, die Leistung eines Unternehmens somit zu messen, zu bewerten und zu steuern, ist ein effizientes Controlling-System unabdingbar. Dabei kann sich das Controlling zur Erfüllung der hohen Anforderungen des modernen Performance-Measurement (PM) bedienen.

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