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Nutzung, Möglichkeiten und Grenzen des Einsatzes von Kennzahlen und Kennzahlensystemen zur Unternehmenssteuerung by Raderschatt, Jenny

Nutzung, Möglichkeiten und Grenzen des Einsatzes von Kennzahlen und Kennzahlensystemen zur Unternehmenssteuerung

by Jenny Raderschatt
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Book cover type: Paperback
  • ISBN13: 9783656861317
  • 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: 46 grams
  • BISAC Subject(s): Management

Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Controlling, Note: 2,0, Sprache: Deutsch, Abstract: In einem Unternehmen gibt es viele Informationen, die genutzt werden können, um die Steuerung des Unternehmens zu optimieren. Ein gro er Teil dieser Informationen kann in Form von Kennzahlen eine komprimierte Aussage über bestimmte Sachverhalte treffen. So dienen Kennzahlen dazu, "schnell und prägnant über ein ökonomisches Aufgabenfeld zu berichten, für das prinzipiell eine Vielzahl relevanter Einzelinformationen vorliegt, deren Auswertung jedoch für bestimmte Informationsbedarfe zu zeitintensiv und zu aufwändig ist." Letztlich können Kennzahlen definiert werden als "Messgrö en des unternehmerischen Handelns und des Erfolges" Die Handhabung mit Kennzahlen kann durch den Einsatz eines Kennzahlensystems erleichtert werden, da diese die wichtigsten Kennzahlen verbinden und ein Gesamtbild erstellen. Die Erarbeitung von bestimmten Kennzahlen(-systemen) ist nicht nur für die Management Ebene von Vorteil, sondern kann auch helfen Mitarbeitern bestimmte Sachverhalte zu verdeutlichen oder als Grundlage für externe Besprechungen oder Verhandlungen dienen. In der folgenden Arbeit sollen zunächst Möglichkeiten der Nutzung von Kennzahlen und Kennzahlensystemen und deren Grenzen dargestellt werden. Im Anschluss wird kritisch begutachtet, inwiefern diese oder andere Systeme Anwendung in der Praxis finden. Hier soll die gegenwärtige Nutzung im Vapiano Restaurant in Hagen beschrieben werden und als Beispiel dienen. Dabei ist zu berücksichtigen, dass es sich lediglich um die Anwendung im genannten Franchise-Betrieb handelt. Der einzelne Gebrauch in anderen Restaurants bzw. im Headquarter/ in der Zentrale kann nicht beurteilt werden.

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