Anwendung und Ausgestaltung der Balanced Scorecard in Familienunternehmen

Tobias R. Bürgel; Martin R. W. Hiebl; David I. Pielsticker

doi:10.15358/0935-0381-2021-5-59

Anwendung und Ausgestaltung der Balanced Scorecard in Familienunternehmen

Controlling ◽

10.15358/0935-0381-2021-5-59 ◽

2021 ◽

Vol 33 (5) ◽

pp. 59-65

Author(s):

Tobias R. Bürgel ◽

Martin R. W. Hiebl ◽

David I. Pielsticker

Keyword(s):

Balanced Scorecard

Bislang ist bekannt, dass Familienunternehmen seltener als Nicht-Familienunternehmen eine Balanced Scorecard (BSC) einsetzen. Gleichwohl bietet die BSC gerade für Familienunternehmen mitunter spezifische Vorteile. Wir untersuchen daher in diesem Beitrag, inwieweit Familienunternehmen diese Vorteile bereits nutzen und wie die Ausgestaltung der BSC sich generell von jener in Nicht-Familienunternehmen unterscheidet. Unsere Ergebnisse zeigen, dass Familienunternehmen bereits jetzt ihre BSCs etwas individueller ausgestalten als Nicht-Familienunternehmen, dass Familienunternehmen aber gleichzeitig noch stärker einzelne Komponenten und damit die potenziellen Vorzüge der BSC nutzen könnten.

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Balanced Scorecard als unterstützendes Instrument zur gesundheitsfördernden Schulentwicklung

Das Gesundheitswesen ◽

10.1055/s-0033-1354226 ◽

2013 ◽

Vol 75 (08/09) ◽

Author(s):

S Liersch ◽

M Sayed ◽

I Windel ◽

T Altgeld ◽

C Krauth ◽

...

Keyword(s):

Balanced Scorecard

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Einführung einer Balanced Scorecard in einer Sozialpsychiatrischen Poliklinik

Psychiatrische Praxis ◽

10.1055/s-2008-1081447 ◽

2008 ◽

Vol 35 (05) ◽

pp. 258-261

Keyword(s):

Balanced Scorecard

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Analisis Pengukuran Kinerja Perusahaan Dengan Konsep Balanced Scorecard

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v3i1.173 ◽

2016 ◽

Vol 3 (1) ◽

pp. 11-22

Author(s):

Dina Fitrianingrum ◽

Sulastiningsih Sulastiningsih

Keyword(s):

Customer Satisfaction ◽

Organizational Development ◽

Business Process ◽

Balanced Scorecard ◽

Research Use ◽

Financial Perspective ◽

Employees Satisfaction ◽

Customer Perspective ◽

Process Perspective ◽

Internal Business Process

The objective of the research is to evaluate performance of Madubaru firm. This research use the methode of Balanced Scorecard which balancing measurement of non finance performance and finance performance. In the perspective learning and growth emphasize on the education and employees training, and also employees satisfaction. In the perspective of internal business process, it emphasize at the the level of success and organizational development. In perspective of customer emphasize at the customer satisfaction. In perspective of finance can see from finance ratio. The research have result learning and growth perspective with good performance, internal business process perspective with very good performance, customer perspective with enough performance, financial perspective estimation with good performance. At general we can assesd performanced of Madubaru firm is good and expected to be improved again. Keyword : Balanced Scorecard, Learning and Growth Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.

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Strategia, incertezza ambientale e balanced scorecard. Quali impatti sulla performance aziendale?

MANAGEMENT CONTROL ◽

10.3280/maco2019-002003 ◽

2019 ◽

pp. 39-65

Author(s):

Antonio Costantini ◽

Filippo Zanin ◽

Marco Fasan

Keyword(s):

Balanced Scorecard

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Balanced Scorecard in the strategic planning of a construction company

Journal of Global Management Sciences ◽

10.32829/gms.v1i1.57 ◽

2018 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

Roberth Frias ◽

Maria Medina

Keyword(s):

Strategic Planning ◽

Strategic Management ◽

Balanced Scorecard ◽

Organization Theory ◽

Management Control ◽

Management Tool ◽

The Balanced Scorecard ◽

Construction Company ◽

Construction Companies ◽

The Impact

This research focused on the strategic management tool Balanced Scorecard and strategic planning, as a guide to guide the management of companies, allowing communication and the functionality of the strategy using KPIs that allow to identify, maintain control and increase efficiency and the achievement of optimal results. For the deductive hypothetical analysis, the specific factors that affect business management performance were grouped into two variables: Balanced Scorecard and Strategic Planning. The objective of the work was to demonstrate the impact of the Balanced Scorecard in the strategic planning of a construction company. In order to support the research, the following theories were approached: the Financial Theory, the Economic Theory of the Company, the Transaction Costs, the Network Theory, the Organization Theory, the Dependence on Resources, the Strategic Management Theory and the Business Diagnosis Theory. The result obtained confirms the hypothesis that there is a significant incidence of the Balanced Scorecard in the strategic planning of construction companies. In conclusion, the construction company has obtained significant improvements in the results in each of the indicators evaluated with the implementation of the Balanced Scorecard, demonstrating improvements in their management results, affirming that there is better performance and management control allowing them to achieve the organizational objectives set.

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Koewolucja metod zarządzania

Przegląd Organizacji ◽

10.33141/po.2008.10.03 ◽

2008 ◽

pp. 8-10

Author(s):

Marek Ćwiklicki

Keyword(s):

Balanced Scorecard

W artykule przedstawiono zjawisko koewolucji metod zarządzania na przykładzie strategicznej karty wyników (Balanced Scorecard) i mapy strategii. W zakończeniu artykułu zaprezentowano wskazówki metodyczne badania zjawiska koewolucji.

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