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Die Entwicklung von Kennzahlensystemen by Welz, Stefanie

Die Entwicklung von Kennzahlensystemen

by Stefanie Welz
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Book cover type: Paperback
  • ISBN13: 9783638777810
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 24
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 41 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Unternehmensf hrung, Management, Organisation, Note: 2,3, FOM Essen, Hochschule f r Oekonomie & Management gemeinn tzige GmbH, Hochschulleitung Essen fr her Fachhochschule (-), Veranstaltung: Controlling, Sprache: Deutsch, Abstract: n der Unternehmenspraxis werden Kennzahlensysteme bereits sehr lange verwendet. Sie stellen wichtige zahlenm ig erfassbare Tatbest nde und Entwicklungen in sehr konzentrierter Form dar und dienen als Instrument der Unternehmensf hrung. Allerdings ist ihre Wertsch tzung aufgrund von Problembereichen nicht ganz ungetr bt. Das ist zum einen darauf zur ckzuf hren, dass sich gebr uchliche Kennzahlensysteme h ufig an vorhandenen Daten orientieren und sich zum anderen auf vergangenheitsbezogene Gr en beschr nken. Somit vollzog sich in den letzten Jahren ein Wandel von der einfachen betrieblichen Kennzahlenrechnung bis hin zu ausgewogenen, fokussierten, dia-gnostischen und interaktiven Kennzahlensystemen, die zu einem intuitiven Verst ndnis und einer hohen Anschaulichkeit beitragen. In der vorliegenden Arbeit sollen zun chst betriebswirtschaftliche Kennzahlen in verschiedene Kennzahlensysteme eingeordnet und n her definiert werden, damit der interessierte Leser auf dieser Basis tiefer in die Thematik einsteigen kann. Nachfolgend werden die Kennzahlensysteme im Allgemeinen und deren Entwicklung im Speziellen kennen gelernt, damit entschieden werden kann, welche Entscheidungsans tze sich am besten f r eine Gewin-nung und Begr ndung von Kennzahlensystemen eignen. Abgerundet wird die Arbeit mit der notwendigen Fragestellung nach weiteren M glichkeiten und Grenzen der Kennzahlensysteme.

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