Die Balanced Scorecard als Instrument der strategischen Unternehmensführung: Positive und negative Effekte für die Praxis
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Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Marl früher Fachhochschule, Veranstaltung: Strategische Unternehmensführung, Sprache: Deutsch, Abstract: Diese Arbeit beschäftigt sich mit der Integration der Balanced Scorecard in das strategische Management eines Unternehmens und die daraus resultierenden positiven sowie negativen Effekte für die Praxis. Um ein Unternehmen zielgerichtet strategisch führen zu können, benötigt das Management verdichtete Informationen, auf deren Grundlage Entscheidungen getroffen werden können. Ähnlich wie im Inneren eines Flugzeugcockpits, in dem der Pilot über die Instrumente jederzeit über die Lage und den Kurs des Flugzeugs informiert wird, dienen im Unternehmen Kennzahlensysteme dazu, die Unternehmensführung jederzeit über die Lage und desiderabel auch über den Kurs in Kenntnis zu setzen. Die Balanced Scorecard beleuchtet zusätzlich zu monetären (harte) auch nicht-monetäre (weiche) Faktoren, die die eigentlichen Wertetreiber darstellen, die für den Erfolg der finanziellen Aspekte sorgen. Durch die Integration weicher Faktoren ist es möglich, Strategie und Ziele des Unternehmens direkt in das operative Geschäft zu übertragen. Dadurch gelingt es, eine Strategie auf kleinere Ebenen herunterzubrechen, sie zu kommunizieren und somit auch den Mitarbeitern im täglichen Geschäft verständlich zu machen. Die Balanced Scorecard trennt sich vom reinen Kennzahlensystem: Sie bildet vielmehr ein umfassendes strategisches Managementsystem auf dessen Basis fundierte strategische Führung ermöglicht wird.
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