Controlling and Berlin Balanced Scorecard Approach
Controlling and Berlin Balanced Scorecard Approach

Author: Wilhelm Schmeisser

Publisher: Oldenbourg Wissenschaftsverlag

Published: 2011-05-04

Total Pages: 286

ISBN-13: 9783486705652

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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. 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
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
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: 2016-05-10

Total Pages: 68

ISBN-13: 3960675410

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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
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
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.

Making Scorecards Actionable
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.

Performance Measurement and Management Control
Performance Measurement and Management Control

Author: Antonio Davila

Publisher: Emerald Group Publishing

Published: 2014-05-12

Total Pages: 378

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
Accounting and Control for Sustainability

Author: Lucrezia Songini

Publisher: Emerald Group Publishing

Published: 2013-11-25

Total Pages: 315

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.

Performance Drivers
Performance Drivers

Author: Nils-G¿ran Olve

Publisher: John Wiley & Sons

Published: 2001-05-08

Total Pages: 374

ISBN-13: 0471495425

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A Practical Guide to Using the Balanced Scorecard performance drivers Nils-Goran Olve, Jan Roy and Magnus Wetter Since the groundbreaking work of Robert S. Kaplan and David P. Norton, the concept of the Balanced Scorecard has achieved increasing popularity in the business world. Previously, many organizations had built their business objectives around financial targets and goals that bore little relation to a long-term strategic vision. Typically, this leaves a gap between the development of a company's strategy and its implementation. The business scorecard, however, provides a more 'balanced view' by looking at not just-financial concerns, but also customers, internal business processes, and learning and growth. But it is not just a system of performance measurement - by focusing on future potential success it can be used as a dynamic management system that reinforces, implements and drives corporate strategy forward. In this book, the authors draw on their extensive experience with scorecard projects to provide a step-by-step method for introducing the Balanced Scorecard into an organization. This is done through the use of some of the most important practical examples in existence, with case studies from ABB, Coca Cola, Electrolux, British Telecom, Nat West, Skandia and Volvo. The desired strategic control system using scorecards that is presented focuses on creating and communicating a total comprehensive picture to all members of the organization from the top down, a long-term view of what the company's strategic objectives really are, how to make use of knowledge gained through experience and the required flexibility of such a system to cope with the fast-changing business environment. This book will provide senior and operational managers, consultants and business academics with a comprehensive view of emerging Balanced Scorecard practice supported by both business advice and a theoretical foundation. Reflections on the relations between the Balanced Scorecard and other areas, such as TQM, information systems and intellectual capital and knowledge management are also made. Business Strategy

Automotive Recycling, Plastics, and Sustainability
Automotive Recycling, Plastics, and Sustainability

Author: David Schönmayr

Publisher: Springer

Published: 2017-05-31

Total Pages: 199

ISBN-13: 3319574000

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This book provides transdisciplinary analyses of the automotive plastics production and recycling system, including prognoses, scenarios and solutions for corporate sustainability management. A book on plastics, not written by a plastics guy. But a sustainability guy. Plastics schizophrenia and the automotive abyss: The industry is facing a severe challenge. It is the inevitable and promising change towards a sustainable economy. However, the automotive industry is primarily concerned with the CO2 emissions from cars when driving, while the rise of lightweight plastics, electric drive and heavy batteries make the production and end-of-life phase ever more important. Therefore, the currently increasing use of non-sustainable virgin plastics in cars has to be tackled. The plastics and the automotive industry now have a chance, and this chance is the Recycling Renaissance. This book offers: • Holistic and transdisciplinary overview on sustainability and automotive plastics from all angles including economy, ecology, technology, and politics with a focus on Europe • Concise analyses, prognoses, tools and a roadmap with solutions for companies, developed together with international experts from industry and academia • Strong scientific basis and independent research including a Europe-wide survey, expert interviews, and workshops • More than 80 illustrations and 15 tables including a SCOT analysis • Executive summaries after each chapter for fast reading “The uniqueness of this book lies within the different point of view on this topic from a critical, outstanding scientist.” - Univ.-Prof. Dipl.-Ing. Dr.mont. Pomberger, Montanuni Leoben