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- W569687410 abstract "Die Balanced Scorecard (BSC) wurde zu Beginn der 90er Jahre in den USA von Kaplan und Norton entwickelt und bei zahlreichen Unternehmen der unterschiedlichsten Branchen eingefuehrt. Die BSC hat allerdings bislang im Bereich des Guetertransportwesens kaum Ressonanz gefunden. Die Verfasser stellen daher das Instrument der BSC im Einzelnen vor, gehen auf die verschiedenen Ebenen des Instrumentatriums ein und begruenden, weshalb die BSC auch in der Gueterverkehrsbranche von besonderem Interesse sein kann. Das im Beitrag skizzierte Kennzahlensystem versteht sich als Grundmodell, das von den einzelnen Gueterverkehrsunternehmen unter Beruecksichtigung der betriebsindividuellen Situation nach Bedarf adaptiert und erweitert werden sollte. ABSTRACT IN ENGLISH: The Balanced Scorecard (BSC) is the end result of a research project that was carried out in the early nineties as a joint effort of twelve US companies under the guidance of Kaplan/Norton. The purpose of this project was to devise a new 'Performance measurement' model that was aimed at overcoming the inherent weaknesses of the traditional, primary finance-oriented key data systems. Since the report's findings were published, there has been a great deal of interest in BSC. The extent of its current use ranges from state institutions, industrial, commercial and service industry-related companies to non-profit organizations, while also covering joint ventures and acquisitions. Surprisingly, there has been little interest in a BSC in so far as freight transport companies are concerned. This is in spite of the fact that they are faced with increasingly sophisticated aspects of competition and are forced to implement suitable control systems to plan, direct and manage their companies' performance. This report presents the general use of a BSC in the case of freight transport companies and the design of a BSC for this sector. (A) )" @default.
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- W569687410 date "2003-01-01" @default.
- W569687410 modified "2023-09-23" @default.
- W569687410 title "Balanced Scorecard fuer Gueterverkehrsunternehmen / Balanced scorecard for use by freight transport companies" @default.
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