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Controlling and Berlin Balanced Scorecard Approach

Author: Wilhelm Schmeisser

Publisher: Oldenbourg Wissenschaftsverlag

Published: 2011-05-04

Total Pages: 286

ISBN-13: 9783486705652

The "Harvard Balanced Scorecard model" by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument. Only the Berliner Balanced Scorecard Approach takes the quantitative step towards a definitive formula for the Balanced Scorecard. Every perspective is given its own formula in the form of a shareholder value approach, e.g. a potential or employee perspective with the aid of the Berliner Human Resources Evaluation Model. All perspectives are linked in mathematical business context and the Berlin Balanced Scorecard Approach can be made dynamic by means of the company assessment. This makes international company management possible at all management levels and, for example, personnel management instruments can be derived such as a remuneration management system, a human resources model but also evaluations of strategies, controlling calculations and approaches to innovation evaluation. The book is aimed at practitioners in controlling, financial controlling, Human Resources and at students at universities and colleges.

Controlling and Berlin Balanced Scorecard Approach

Author: Wilhelm Schmeisser

Publisher: Walter de Gruyter

Published: 2012-09-17

Total Pages: 308

ISBN-13: 3486707744

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The “Harvard Balanced Scorecard model” by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.

The Balanced Scorecard as Strategic Controlling Instrument. Introducing the Indicators-based BSC for Implementation of a Corporate Strategy from Four Different Perspectives

Author: Christoper Dewangga Pramudita

Publisher: Anchor Academic Publishing

Published: 2016-08

Total Pages: 73

ISBN-13: 3960670419

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Nowadays, many companies should not only discuss about how to obtain profits from their products. They should also be forced to use any other aspect that has the ability to increase the impact for their long-term success. Examples are: discussing about the quality of their products, the relationship between them and their customers and employees, the production process as well as marketing. Those are the challenges for all managers who are not only struggling to achieve their company’s targets - high profits - but also to achieve customers', employees' and stakeholders' satisfaction. Therefore, managers need to seek out an approach which is able to help them finishing their tasks and involves all the aspects mentioned. Nevertheless, it is not easy to reconcile conflicting demands of individual interest groups. The concept of the balanced scorecard (BSC) is one of the modern approaches to handle these challenges. The balanced scorecard is the main topic of this book. More precisely, it explains the benefits of introducing the indicators-based balanced scorecard as a strategic controlling instrument for implementation of a corporate strategy from four different perspectives: financial, customer, internal business process as well as learning and growth perspective.

Innovation performance accounting

Author: Wilhelm Schmeisser

Publisher: Springer Science & Business Media

Published: 2010-06-16

Total Pages: 456

ISBN-13: 3642013538

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For successful innovation in business the responsible managers need a consistent view of the individual processes as well as an assessment of key projects in all phases of the development. Generating new ideas, fast examination of its feasibility requires skilled methods for evaluation of these ideas, plans and especially costs and revenues. Business models, calculation methods and some assessments of certain options are presented by the authors. The ability to identify risks and appropriate responses to misperceptions are important milestones in the innovation process. From analysis of problems to the introduction of market-ready solutions, legal requirements, business demands and risk management systems are discussed. Concepts promoting uniform, binding rules for ratings in the innovation process are treated. The identification of target pricing, target costing and litigation, the evaluation of the solution to calculate risk aspects as tasks in financial management and innovation controlling are part of the content. The authors demonstrate that any innovation in different industries requires a strategic and financial project management. Monetary assessment of the individual processes, a detailed patent portfolio and accounts management for innovation processes are of enormous importance. The book is completed by applications of the Berlin Balanced Scorecard Concept with practical examples from the innovation projects in pharmaceutical and technical business.

International Human Resource Management and International Labour Law

Author: Wilhelm Schmeisser

Publisher: Walter de Gruyter

Published: 2013-03-01

Total Pages: 405

ISBN-13: 3486721194

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In globally managed companies International Human Resource Management is more and more understood as coordination instrument, which uses finance oriented instruments as the International Remuneration Management System with stock option programs and the Berlin Human Capital Evaluation Model for the assessment of performance and remuneration of branch managers and leading positions.

Analysis of the Balanced Scorecard as a strategic controlling instrument with an example from the insurance industry

Author: Alexander Merl

Publisher: GRIN Verlag

Published: 2007-08-01

Total Pages: 109

ISBN-13: 3638784657

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Bachelor Thesis from the year 2007 in the subject Business economics - Business Management, Corporate Governance, grade: 1,7, University of applied sciences, Neuss (FOM Fachhochschule für Oekonomie & Management Neuss), language: English, abstract: In view of the growing competition, the increased change in customers’ wants and the potential of new communication and information technologies, more and more companies are faced with the need to permanently adjust and further develop their processes, products and offer. To be able to exist in the market, a company must be in a position to recognise future developments early and include them in the strategy. A company should therefore use management instruments which make it able to adjust strategies quickly and communicate them transparently in the whole company. There is increasing criticism of the classical controlling instruments. It is argued that controlling is supposed to provide management relevant data for the management which do not only include financial historical information as so far, but also include future related non-monetary figures. Against this background the Balanced Scorecard (BSC) is becoming more important. It extends the previous focus on finance issues to assess the performance of a company with a range of other aspects and ratios. The customer perspective, the internal process perspective and the learning and development perspective are supposed to be considered equally next to the financial perspective in the BSC. The targets of this thesis are split into a main target and a sub target. The main target of this paper is split again into two parts: The first part of the main target is to show and to explain the relevant theoretical framework of the BSC, in particular to strategic controlling. The second part of the main target is to analyse the BSC as a strategic management system and to give an overview about this strategic controlling tool as it is seen in academic literature. The sub target of this paper is to provide a link between theory and practice by applying the theory to a current example taken from the insurance industry. The result is a recommendation for a BSC as a strategic controlling instrument for that specific insurance company. With this specific BSC for an insurance company comes also a tool for a well structured evaluation of the chances and risks involved with its application.

Making Scorecards Actionable

Author: Nils-Göran Olve

Publisher: John Wiley & Sons

Published: 2003-07-07

Total Pages: 320

ISBN-13: 0470861428

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The concept of the Balanced Scorecard has become increasingly popular in the global business world as a tool for balancing business strategy with financial concerns, customer care, internal business processes, and learning and growth. This book focuses on the hands-on experiences of companies across a broad range of organizations at both operational and board level. Drawn from cases in the UK, Europe, the United States, and Japan, the book shows that though Balanced Scorecard has been adopted widely, it is practiced in different forms and with varying degrees of success. Making Scorecards Actionable helps in creating and communicating a total comprehensive strategy to all organizational members from the top down. * Provides a long-term view of what the company's strategic objectives really are. * Shows how to make use of knowledge gained through experience. * Demonstrates the required flexibility of such a system to cope with the fast-changing business environment. * This book provides a practice-based follow on from the successful Performance Drivers by Olve, Roy and Welter (0471 986232) Readership: Operational managers, consultants, and business students.

Human Resources and Organizational Approaches

Author: Rebecca Popp

Publisher: UVK Verlag

Published: 2016-04-04

Total Pages: 130

ISBN-13: 3739800526

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The authors present the basics of four schools of thought regarding a personnel management-related standpoint with their axioms, assumptions and logic. Closest to the practical, normative business management comes the finance-oriented personnel management one only needs to think of remuneration management, personnel controlling, the Berlin Human Capital Assessment or occupational pension schemes. Therefore, they take the example of the annual financial statement of an international enterprise and deduct and calculate the Berlin Balanced Scorecard Approach from it. Personnel management can only be successful, if the structural and process-related organization of the company permits achieving company goals. Therefore, the description of four basic organizational theories complements the deliberations on human resource management.

Performance Measurement and Management Control

Author: Antonio Davila

Publisher: Emerald Group Publishing

Published: 2014-05-12

Total Pages: 384

ISBN-13: 1783503785

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This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems.

Accounting and Control for Sustainability

Author: Lucrezia Songini

Publisher: Emerald Group Publishing

Published: 2013-11-25

Total Pages: 320

ISBN-13: 1780527675

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This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.