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Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis

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  • Hofmann, Thorsten

Abstract

Die zunehmende Diskontinuität, Unsicherheit und Komplexität der Makro- und Mikroumwelt eines Unternehmens, stellt Firmen vor große Herausforderungen. Um den Managementprozess, der sich aus Planung, Umsetzung und Kontrolle zusammensetzt, optimal zu gestalten, werden spezielle Managementtools benötigt. Mit der Balanced Scorecard (BSC) entwickelten KAPLAN/NORTON ein solches Performance Measurement System und bieten Managern ein unterstützendes Rahmenkonzept für die Führung eines Unternehmens. In dem vorliegenden Beitrag wird ein breiter Überblick über das Themengebiet geschaffen, der sowohl theoretische als auch praktische Sachverhalte umfasst. Bevor die Grundkonzepte der BSC als Kennzahlen- und Managementsystem vorgestellt werden, wird der historische Werdegang der BSC-Entwicklung erarbeitet. Wichtige Managementtheorien beispielsweise von DRUCKER, JENSEN/MECKLING oder RAPPAPORT, werden dabei herangezogen, da diese maßgeblichen Einfluss auf die idealtypische Ausgestaltung der BSC hatten. Neben den theoretischen Grundlagen werden im nächsten Schritt aktuelle Erkenntnisse aus Forschung und Praxis dargestellt. Zum einen werden dabei der Implementierungsstand der BSC und dazugehörige Erklärungsansätze erläutert. Zum anderen wird mit Hilfe der BSC-Typen nach SPECKBACHER/BISCHOF/PFEIFFER auf Ursache- Wirkungsbeziehungen, Anreizsysteme und organisationales Lernen eingegangen. Da im Kontext des Supply Chain Managements die BSC eine wichtige Rolle spielt, jedoch bei der Verwendung der originären vier Perspektiven einige Probleme vorzufinden sind, werden diesbezüglich verschiedene Konzepte vorgestellt. Anschließend werden mit der Sustainability Balanced Scorecard und der St. Galler Management Scorecard zwei BSC-Entwürfe mit spezieller Ausrichtung erarbeitet. Zusammenfassend lässt sich sagen, dass die BSC ein flexibles Rahmenkonzept für Manager darstellt, das individuell auf die Bedürfnisse eines Unternehmens zugeschnitten werden kann. Jedoch bestehen auch Defizite, die bereits zum Teil durch praxisnahe Modifikationen behoben werden können.

Suggested Citation

  • Hofmann, Thorsten, 2011. "Balanced Scorecard: Theoretische Konzeption und Anwendung in der Praxis," Research Papers on Marketing Strategy 4/2011, Julius-Maximilians-Universität Würzburg, Lehrstuhl für BWL und Marketing.
    • Handle: RePEc:zbw:wuerpm:42011
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    References listed on IDEAS

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