Weiterentwicklung eines konzerngebundenen Finanzreportings auf der Basis eines Balanced Scorecard Konzeptes
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Inhaltsangabe: Igang der Untersuchung: m Rahmen der Problemstellung wird das komplexe Umfeld der pharmazeutischen Industrie mitsamt den Veränderungen und die daraus resultierende Schwierigkeit der Unternehmenssteuerung dargestellt. Ziel dieser Arbeit ist es, auf der Basis des strategischen Führungsinstruments Balanced Scorecard das Finanzreporting der Gödecke/Parke-Davis an den Mutterkonzern Warner - Lambert weiterzuentwickeln, indem weitere Kennzahlen aus den übrigen Unternehmensbereichen als Ergänzung des Reportings miteinbezogen werden. Dadurch soll die Konzernleitung in ihrer Unternehmensführung wirkungsvoller unterstützt werden. Im Anschluss wird in Kapitel 2 die grundlegende Struktur des Reportings an Warner - Lambert erläutert, wobei zwei Berichte kurz dargestellt werden. Zum einen wird die Gewinn- und Verlustrechnung (GuV) - innerhalb des Konzerns M3 genannt - gezeigt und zum anderen der Bericht M20, welcher die monatlichen Nettoumsatzerlöse sowie den operativen Gewinn für die Gödecke/Parke-Davis nach einzelnen Sortimenten gegliedert ermittelt und Abweichungen gegenüber dem Plan aufzeigt. Auch wenn Gödecke/Parke-Davis seit Juni 2000 aufgrund der Übernahme durch Pfizer einem neuen Konzern angehört, wird das Reporting an die vorherige Muttergesellschaft Warner-Lambert analysiert, da sich die grundlegende Problematik ebenso auf andere Konzerne übertragen lässt. Kapitel 3 erklärt das Konzept einer Balanced Scorecard als Kennzahlen- und Managementsystem, wobei auf die Finanz-, die Kunden-, die Geschäftsprozess- und die Potenzialperspektive sowie auf die Problematik des Ansatzes eingegangen wird. In Kapitel 4 wird der Ansatz auf das bestehende Reporting übertragen. Dabei werden zunächst die Mission, die Vision und die Strategie von Gödecke/Parke-Davis vorgestellt. Daraus lassen sich die strategischen Ziele und deren Ursache - Wirkungsbeziehungen ableiten. Schlie lich werden Kennzahlen zur Messung der genannten Ziele entwickelt. Das weitere Vorgehen in Kapitel
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