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Balanced Scorecard als Instrument des Logistikcontrollings

Balanced Scorecard als Instrument des Logistikcontrollings

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Beschaffung, Produktion, Logistik, Note: 1,3, Hamburger Fern-Hochschule, Sprache: Deutsch, Abstract: Unternehmen sehen sich heute zunehmend einem starken Kosten- und Wettbewerbsdruck ausgesetzt. Die Ursachen hierfür sind mannigfaltig. Stellvertretend für die Vielzahl der Gründe seien hier die Liberalisierung der Märkte, Globalisierung und kürzere Produktlebenszyklen angeführt. Damit die Unternehmen unter diesen verschärften Rahmenbedingungen erfolgreich sein können, müssen die richtigen Strategien entwickelt und umgesetzt werden. Hier kommt die Balanced Scorecard (BSC) zum Einsatz. Die BSC ist ein Instrument der Strategieumsetzung. Sie kann aber auch bei der Strategieentwicklung eine hilfrei-che Unterstützung bieten. Die BSC entstand als Ergebnis einer Studie der Amerikaner Kaplan und Norton, welche Anfang der 90er Jahre durchgeführt worden ist. Seither erfreut sich die BSC einer fortwährenden Beliebtheit. Eine Begründung für diesen Erfolg könnte darin liegen, dass sich mit Hilfe der BSC die wichtigsten Faktoren für den Unternehmenserfolg transparent darstellen lassen. Des Weiteren lässt sich die BSC sowohl für das Gesamtunternehmen, als auch für einzelne Unternehmensteilbereiche verwenden. Im zweiten Kapitel befasst sich der Autor mit den theoretischen Grundlagen. Er geht hierbei auf den Begriff der Logistik ein und zeigt die Entwicklung selbiger auf. Ebenso wird der Begriff des Logistikcontrollings näher gebracht und als Abschluss dieses Kapitels auf Kennzahlen eingegangen. Im anschließenden Kapitel befasst sich diese Hausarbeit mit dem Begriff der Balanced Scorecard. Nachdem der Ursprung und der Begriff der BSC erläutert wird, geht der Autor auf die jeweiligen Aufgaben und die Zielsetzung einer BSC ein. Weiterhin wird in diesem Kapitel die Möglichkeit die BSC als Managementsystem einzusetzen behandelt. Nachdem die allgemeinen Begrifflichkeiten der BSC dargelegt wurden, wird im an-schließendem vierten Kapitel


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Product Details
  • ISBN-13: 9783656329367
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3656329362
  • Publisher Date: 13 Dec 2012
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 63 gr


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