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Key Performance Indicators aus Controlling-Sicht by Sihler, Patrick

Key Performance Indicators aus Controlling-Sicht

by Patrick Sihler
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Book cover type: Paperback
  • ISBN13: 9783640493999
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 22
  • Original Price: USD 25.5
  • Language: German
  • Edition: N/A
  • Item Weight: 41 grams
  • BISAC Subject(s): Management

Wissenschaftlicher Aufsatz aus dem Jahr 2009 im Fachbereich BWL - Controlling, Note: 1,0, Universität Hohenheim (Betriebswirtschaftslehre), Veranstaltung: Controlling-Seminar "Instrumente des strategischen Controlling", Sprache: Deutsch, Abstract: Handels- und Steuergesetze sowie internationale Richtlinien zwingen die meisten Organisationen zur regelmä igen Darlegung ihrer Leistungen. Während also vom Gesetzgeber die Ermittlung mancher Daten verlangt wird, erfassen viele Unternehmungen eine Vielzahl weiterer, teils völlig verschiedener Kennzahlen. Das Ausma der Datenerfassung ist dabei von Unternehmung zu Unternehmung verschieden. Lingle und Schiemann stellen in einer empirischen Analyse jedoch fest, dass diejenigen Unternehmungen, die messorientiert sind und insbesondere nichtfinanzielle Werte berücksichtigen, deutlich bessere Leistungen erzielen. Hierzu zählen neben subjektiven Urteilskriterien, wie z.B. die gute Zusammenarbeit der Führungskräfte, auch objektive Merkmale, wie die Entwicklung des Return on Investment (vgl. Schiemann [Erfolgsfaktoren] 12 ff.). Die zwar streitbare aber dennoch viel zitierte Management-Weisheit "You can't manage what you can't measure" betont dabei die Wichtigkeit aussagekräftiger Kennzahlen für die Managementunterstützung. [...]

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