Autor Thema: Was ist die Balanced Scorecard? What is the Balanced Scorecard?  (Gelesen 1361 mal)

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Was ist die Balanced Scorecard? What is the Balanced Scorecard?
« am: Juli 28, 2016, 12:20:06 Nachmittag »
Dr. Dr. Martin Stieger, wissenschaftlicher Leiter der ASAS GmbH, erklärt die Balanced Scorecard. Auf Deutsch der ausgewogene Berichtsbogen. Diese wurde von David P. Norton und  Robert S. Kaplan vor rund 20 Jahren konzipiert. Die Balanced Scorecard dient zur Messung, okumentation und Steuerung der Aktivitäten eines Unternehmens oder einer Organisation im Hinblick auf seine Vision und Strategie.

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The Balanced Scorecard (BSC) is a strategy performance management tool - a semi-standard structured report, supported by design methods and automation tools, that can be used by managers to keep track of the execution of activities by the staff within their control and to monitor the consequences arising from these actions.

The phrase 'Balanced scorecard' is commonly used in two broad forms:
1.As individual scorecards that contain measures to manage performance, those scorecards may be operational or have a more strategic intent; and
2.As a Strategic Management System, as originally defined by Kaplan & Norton.