Die Ausgestaltung der Entgeltsysteme für Key-Account-Manager: Theoretische Grundlagen und empirische Überprüfung
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Inhaltsangabe: Zusammenfassung: Gravierende Veränderungen der Wettbewerbsbedingungen, z.B. kundenseitige Konzentrationsprozesse, die wachsende Intensität im Wettbewerb, die Globalisierung der Märkte und die steigende Nachfrage nach individuellen Angebotsleistungen, veranlassen die Unternehmen zu stärkerer Kundenorientierung. Um diesen Herausforderungen begegnen zu können, sind nicht nur organisatorische Veränderungen wie die Einrichtung eines Key-Account-Managements (im Folgenden kurz KAM genannt), nötig, sondern auch die konsequente Implementierung der Kundenorientierung in die Instrumente des Personalmanagements. Das Vergütungssystem spielt dabei eine Schlüsselrolle. In dieser Arbeit wird die Eignung variabler Vergütungssysteme zur Verhaltenssteuerung und Ergebnissteigerung im KAM untersucht. Ausgehend von der Darstellung von traditionellen Vergütungssystemen des Vertriebs wird die Notwendigkeit zu deren Neugestaltung im Sinne des KAM aufgezeigt. Anschlie end wird die prinzipielle Eignung von Vergütungssystemen zur Verhaltens- und Ergebnisbeeinflussung für das KAM geklärt. Darauf aufbauend werden potenzielle Bemessungsgrö en der variablen Vergütung hergeleitet. Dabei werden dem Konzept der Balanced Scorecard folgend Kennzahlen aus der Finanz-, Kunden-, Prozess- und Mitarbeiter-Perspektive für das Leistungsverhalten und den Erfolg des Key-Account-Managers bzw. das KAM-Team abgeleitet. Für die Ausgestaltung eines Vergütungssystems ist jedoch nicht nur die Auswahl der Bemessungsgrö en, sondern auch deren Gewichtung innerhalb der variablen Vergütungskomponente, die Relation von fixen und variablen Vergütungskomponenten und der Individualisierungsgrad des Vergütungssystems von Bedeutung. Neben dieser Übersicht über die Gestaltungselemente der Entgeltsysteme für Key-Account-Manager wird in dieser Arbeit deren Relevanz in der Unternehmenspraxis überprüft. Dazu werden in einer Feldstudie die Ausprägungen der erarbeiteten Gestaltungselemente und deren Erfolgswirkungen u
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