Controlling and Berlin Balanced Scorecard Approach / / Wilhelm Schmeisser, Lydia Clausen, Rebecca Popp, Carsten Ennemann, Olaf Drewicke.

• Superior document: Title is part of eBook package: De Gruyter DGBA Backlist Business and Economics 2000-2014 (EN)
• VerfasserIn: Schmeisser, Wilhelm,; Clausen, Lydia,; Drewicke, Olaf,; Ennemann, Carsten,; Popp, Rebecca,
• Place / Publishing House: Berlin ;, Boston : : Oldenbourg Wissenschaftsverlag, , [2012]; ©2011
• Year of Publication: 2012
• Language: English
• Physical Description: 1 online resource (286 p.)

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 “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.

Table of Contents

Front Matter -- Chapter I: Preliminary thoughts: Controlling with the aid of the Berlin Balanced Scorecard as Performance Measurement approach in companies -- Chapter II: About the issue of the use of the Balanced Scorecard as Controlling Instrument within a value oriented business management -- Chapter III: Quantification of the potential perspective, employee perspective or of human resources in the context of the Berlin Balanced Scorecard without cost-utility analysis -- Chapter IV: Berlin Human Capital Assessment Model exemplified with football player values with benefit analysis -- Chapter V: Value increasing performance control with the help of the Berlin Balanced Scorecard Approach: Further Development of the financial perspective via the capital flow calculation and the Working Capital management