Controlling and Berlin Balanced Scorecard Approach:
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
München
Oldenbourg
2011
|
| Subjects: | |
| Online Access: | Inhaltstext Inhaltsverzeichnis |
| Physical Description: | XXII, 286 S. Ill., graph. Darst. 240 mm x 170 mm |
| ISBN: | 9783486705652 |
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IMAGE 1
CONTENTS
ABBREVIATIONS XXI
CHAPTER I 1
PRELIMINARY THOUGHTS: CONTROLLING WITH THE AID OF THE BERLIN BALANCED
SCORECARD AS PERFORMANCE MEASUREMENT APPROACH IN COMPANIES 1
1 PERFORMANCE MANAGEMENT BASICS 1
2 TRADITIONAL PERFORMANCE MEASUREMENT CONCEPTS AS PREDECESSOR OF THE BSC
10
2.1 DUPONT SYSTEM 10
2.2 ZVEI-RATIO SYSTEM 12
2.3 PROFIT-LIQUIDITY-RATIO SYSTEM 13
2.4 CRITICAL APPRAISAL OF TRADITIONAL PERFORMANCE MEASUREMENT CONCEPTS
14
3 BSC - AN IDEAL AND PRACTICABLE, MODERN PERFORMANCE MEASUREMENT CONCEPT
15
CHAPTER II 19
ABOUT THE ISSUE OF THE USE OF THE BALANCED SCORECARD AS CONTROLLING
INSTRUMENT WITHIN A VALUE ORIENTED BUSINESS MANAGEMENT 19
1 STARTING POINT AND PROBLEMS CONCERNING THE BALANCED SCORECARD 19
2 BASICS OF CONTROLLING WITH THE HELP OF BALANCED SCORECARD 21
2.1 OVERVIEW OVER STRATEGIC MANAGEMENT AND CONTROLLING 21
2.1.1 APPROACHES REGARDING STRATEGIC MANAGEMENT AND CONTROLLING 21 2.1.2
ABOUT THE STRATEGIC MANAGEMENT PROCESS 23
2.2 PAST MANAGEMENT TRENDS 26
2.2.1 TOTAL QUALITY MANAGEMENT (TQM) 26
2.2.2 BUSINESS PROCESS REENGINEERING (BPR) 27
2.2.3 MANAGEMENT BY OBJECTIVES (MBO) 27
2.3 EXISTING MANAGEMENT PROBLEMS 29
2.4 BALANCED SCORECARD AS A SOLUTION FOR THE PERFORMANCE MEASUREMENT
TOPICS 31
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1009852027
DIGITALISIERT DURCH
IMAGE 2
XIV CONTENTS
3 BALANCED SCORECARD AS STRATEGIE MANAGEMENT INSTRUMENT 33
3.1 CONCEPTION OF THE BALANCED SCORECARD 33
3.2 THE FOUR GENERIC PERSPECTIVES IN ACCORDANCE WITH KAPLAN/NORTON 35
3.2.1 FINANCIAL PERSPECTIVE 35
3.2.2 CUSTOMER ORIENTATION 36
3.2.3 PERSPECTIVE OF INTERNAL PROCESSES 37
3.2.4 PERSPECTIVE OF LEARNING AND DEVELOPMENT 38
3.3 ABOUT THE STRATEGY IMPLEMENTATION WITH THE BALANCED SCORECARD 38
3.3.1 FORMULATION AND IMPLEMENTATION OF VISION AND STRATEGY 38
3.3.2 COMMUNICATION AND COORDINATION OF STRATEGIC AIMS AND MEASURES 42
3.3.3 PLANNING, DETERMINATION OF OBJECTIVES AND COORDINATION OF
STRATEGIC INITIATIVES 48 3.3.4 STRATEGIC FEEDBACK AND LEARNING 49
3.4 IMPLEMENTATION OF THE BALANCED SCORECARD 51
3.4.1 COURSE OF ACTION 51
3.4.2 SUCCESS FACTORS 53
3.4.3 EXPERIENCES OF IMPLEMENTATION 55
3.4.4 STRENGTHS AND WEAKNESSES OF THE CONCEPT 56
4 INDICATORS AND INDICATOR SYSTEMS AS FIRST NECESSARY STEP. 58
4.1 TERMINOLOGICAL BASICS ABOUT INDICATORS 58
4.2 INDICATOR TYPES 58
4.2.1 CARDINAL NUMBERS 58
4.2.2 RATIOS 59
4.3 RATIO SYSTEMS AS PERFORMANCE MEASUREMENT 60
4.3.1 ABOUT THE DU PONT-RATIO SYSTEM 60
4.3.2 THE ZVEI-RATIO SYSTEM 62
4.3.3 THE PROFIT-LIQUIDITY RATIO SYSTEM 63
4.4 EVALUATION METHODS 64
4.4.1 STATIC ANALYSIS 64
4.4.2 COMPARATIVE ANALYSIS 64
4.5 GENERIC PROBLEMS WITH THE USE OF INDICATORS 66
5 BALANCED SCORECARD AS INDICATOR SYSTEM 68
5.1 USE OF STRATEGIC INDICATORS 70
5.2 DETERMINATION OF A WELL-BALANCED INDICATOR MIX 70
5.2.1 WELL BALANCED PROPORTION OF EARLY AND LAGGING INDICATORS 70
5.2.2 BALANCE BETWEEN FINANCIAL AND NON-FINANCIAL INDICATORS 72
5.3 INDICATORS CONNECTED THROUGH CAUSE-EFFECT CHAINS 73
5.3.1 CAUSE-EFFECT RELATIONS OF THE BSC 73
5.3.2 ABOUT THE GENERATION OF CAUSAL RELATIONS 75
IMAGE 3
CONTENTS XV_
5.4 INDICATORS OF THE PARTICULAR BALANCED SCORECARD PERSPECTIVES 77
5.4.1 FINANCIAL PERSPECTIVE 77
5.4.2 CUSTOMER PERSPECTIVE 85
5.4.3 INTERNAL PROCESS PERSPECTIVE ! 88
5.4.4 LEARNING AND GROWTH PERSPECTIVE 90
5.5 APPLICATION PROBLEMS 94
6 ABOUT THE CALCULABILITY OF THE BERLIN BALANCED SCORECARD APPROACH.
95
6.1 ILLUSTRATION OF AND CONNECTION BETWEEN CUSTOMER PERSPECTIVE AND
FINANCIAL PERSPECTIVE 96
6.1.1 CONTRIBUTION MARGIN ACCOUNTING AS EARNING ANALYSIS IN THE CUSTOMER
PERSPECTIVE .96 6.1.2 RETURN OF INVESTMENT AS PARAMETER OF THE
FINANCIAL PERSPECTIVE 98
6.1.3 FROM THE CUSTOMER TO FINANCIAL PERSPECTIVE VIA CONTRIBUTION MARGIN
ANALYSIS 99
6.2 CALCULABILITY OF THE INTERNAL PROCESS PERSPECTIVE AND CONNECTION TO
THE POTENTIAL AND FINANCING PERSPECTIVE 102
6.2.1 QUANTIFICATION OF THE INTERNAL PROCESS PERSPECTIVE VIA ANALYSIS OF
VALUE CREATION .102 6.2.2 PRODUCTIVITY AS PARAMETER FOR ECONOMIC
EFFICIENCY 103
6.2.3 CONNECTION OF FINANCES WITH INTERNAL BUSINESS PROCESSES AND
INTERNAL POTENTIALS THROUGH VALUE CREATION 104
6.3 CONNECTION OF THE CUSTOMER PERSPECTIVE WITH THE POTENTIALS VIA AN
OPTIMAL PRODUCTION PROGRAM IN THE CASE OF GIVEN CAPACITIES 106
7 CLOSING WORDS 109
8 LITERATURE 111
CHAPTER III 121
QUANTIFICATION OF THE POTENTIAL PERSPECTIVE, EMPLOYEE PERSPECTIVE OR OF
HUMAN RESOURCES IN THE CONTEXT OF THE BERLIN BALANCED SCORECARD WITHOUT
COST-UTILITY ANALYSIS 121
1 COST AND CAPITALIZED VALUE-ORIENTED QUANTIFICATION 122
1.1 DIFFERENTIATION OF RELEVANT COSTS 123
1.1.1 SALARIES AND WAGES 123
1.1.2 ABSENTEEISM 126
1.1.3 FLUCTUATION 128
1.1.4 EMPLOYEE SUGGESTION SYSTEM 131
1.1.5 EXTERNAL LABOR COSTS 131
1.1.6 COSTS OF MATERIAL 132
1.1.7 INTERESTS AND SIMILAR EXPENSES 133
1.1.8 ADMINISTRATIVE COSTS AND COSTS OF DISTRIBUTION 133
IMAGE 4
XVI CONTENTS
2 CALCULATION OF A CONTRIBUTION MARGIN PER EMPLOYEE 133
2.1 INTERPRETATION OF THE EMPLOYEE CONTRIBUTION MARGIN 134
2.2 EXTRAPOLATION TO THE EMPLOYEE CASH FLOW 135
2.3 INVESTMENTS APPRAISAL BASED AGGREGATION 137
2.4 DETERMINATION OF THE DISCOUNT RATE 137
2.5 POSSIBILITIES OF USAGE AND INTERPRETATION OF RESULTS 138
3 INDICATOR HIERARCHY OF THE BERLIN HUMAN CAPITAL ASSESSMENT MODEL 139
4 CONCLUSION AND OUTLOOK 141
5 LITERATURE 141
CHAPTER IV 147
BERLIN HUMAN CAPITAL ASSESSMENT MODEL EXEMPLIFIED WITH FOOTBALL PLAYER
VALUES WITH BENEFIT ANALYSIS 147
1 INTRODUCTION 147
2 SIDE NOTE: PREVIOUS CONSIDERATIONS ON THE CONTROLLING LOGIC IN THE
AREA OF HUMAN CAPITAL 149
3 SOCCER ASSOCIATIONS 154
3.1 LEGAL BASIS 154
3.2 REASONS FOR A TRANSFORMATION 155
3.3 EXTERNALIZATION OF THE CONTRACT PLAYER DEPARTMENT 156
3.4 LEGAL STEPS OF EXTERNALIZATION 157
3.5 POSSIBLE LEGAL FORMS AND THEIR ADVANTAGES AND DISADVANTAGES 158
3.6 EXAMPLE OF THE STRUCTURE OF A SOCCER CAPITAL CORPORATION 159
4 REVENUES AND EXPENSES OF SOCCER ASSOCIATIONS 161
4.1 SOURCES OF INCOME 161
4.1.1 TV REVENUES 162
4.1.2 MERCHANDISING STRUCTURE 166
4.1.3 SPECTATOR REVENUES 167
4.1.4 JERSEY ADVERTISEMENT 167
4.1.5 MERCHANDISING 168
4.2 EXPENSES 168
4.2.1 STADIUM RENT 168
IMAGE 5
CONTENTS XVII
4.2.2 PLAYER REMUNERATIONS 169
4.2.3 OTHER OPERATIONAL EXPENSES 169
5 IDENTIFICATION OF PLAYER CAPACITY ON THE BALANCE SHEET 170
5.1 DEFINITION: INTANGIBLE ASSETS 170
5.2 SIDE NOTE: PRINCIPLE OF ENTRY AS ASSET IN ACCORDANCE WITH THE HGB
(GERMAN COMMERCIAL CODE) 170
5.3 EXAMINATION OF THE POSSIBILITY OF ENTRY OF PLAYER ABILITIES UNDER
IAS 38 172 5.3.1 ABSTRACT POSSIBILITY OF ENTRY AS ASSET 172
5.3.2 CONCRETE POSSIBILITY OF ENTRY AS ASSET 173
5.4 SELF-CREATED IMMATERIAL ASSETS 176
5.4.1 BOOKING CONDITIONS IN ACCORDANCE WITH THE HGB 177
5.4.2 BOOKING CONDITIONS IN ACCORDANCE WITH IAS/IFRS 177
5.5 EVALUATION OF ACCESS TO "INTANGIBLE ASSETS" 180
5.5.1 HAND MONEY OR "SIGNING FEE" 181
5.5.2 PLAYER AGENT AND COMMISSION 182
5.5.3 PURCHASE TAX RELATED DEALING WITH THE PURCHASE PAYMENT AND THE
AGENCY COMMISSION 184
5.6 SUBSEQUENT VALUATION OF THE "INTANGIBLE ASSETS" 185
5.7 SYSTEMATIC AMORTIZATION 186
5.8 EXTRAORDINARY DEPRECIATION 187
5.9 APPRECIATION 188
5.10 CONTRACT TERM 189
5.10.1 CONTENTS OF LABOR CONTRACTS 189
5.10.2 FORMATION COMPENSATION 190
5.10.3 TRANSFER FEE 191
5.11 SPECIAL PRESENTATION OF PLAYER VALUES IN THE BALANCE SHEET 192
5.12 INTERIM CONCLUSION 193
6 BALANCED SCORECARD 194
6.1 DEFINITION 194
6.2 COMPOSITION 195
6.3 THE SEVEN CENTRAL IDEAS OF THE BALANCED SCORECARD 196
6.4 STANDARD MODEL 197
6.4.1 VISION 197
6.4.2 MISSION 198
6.4.3 STRATEGIES 198
6.4.4 THE FOUR TARGET PERSPECTIVES 201
6.4.5 CAUSE-EFFECT RELATIONS 206
IMAGE 6
XVIII CONTENTS
7 CASE STUDY: BALANCED SCORECARD ILLUSTRATED WITH A SOCCER CLUB 207
7.1 FRAME CONDITIONS 207
7.1.1 VENUES, ADMINISTRATIVE PANEL AND SPECIALTIES 207
7.1.2 CLUB TEAM 208
7.1.3 STRUCTURE OF REVENUES AND EXPENSES 209
7.2 BALANCED SCORECARD OF THE "FC HAGEN 09 E.V." 210
7.2.1 COMPANY STRATEGY 210
7.2.2 FINANCIAL PERSPECTIVE 210
7.2.3 CUSTOMER PERSPECTIVE 214
7.2.4 INTERNAL PROCESS PERSPECTIVE AND EMPLOYEE PERSPECTIVE 221
7.2.5 SPORTIVE PERSPECTIVE 224
7.2.6 CAUSE-EFFECT RELATIONS 228
7.3 SCENARIO 232
7.3.1 SPORTIVE TARGETS 232
7.3.2 INTERNAL PROCESS AND POTENTIAL PERSPECTIVE 233
8 CASE STUDY: APPLICATION OF THE BERLIN BALANCED SCORECARD 238
8.1 APPLICATION OF THE BERLIN BALANCED SCORECARD 238
8.2 ASSESSMENT OF THE PLAYER PERFORMANCE 238
8.3 ASSESSMENT OF THE ADDITIONAL VALUE 243
8.4 DETERMINATION OF THE PLAYER VALUE 244
8.5 CONNECTION OF THE PLAYER WITH THE FINANCIAL PERSPECTIVE 245
9 CONCLUSION 246
10 LITERATURE AND SOURCES 247
CHAPTER V 261
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 261
1 INTRODUCTION 261
2 CASH FLOW STATEMENT 262
2.1 BASIC PRINCIPLES FOR ESTABLISHING A CASH FLOW STATEMENT 263
2.2 SPECIAL QUESTIONS OF ATTRIBUTIONS 265
2.3 STRUCTURE OF THE CASH FLOW STATEMENT 266
2.3.1 CASH FLOWS FROM OPERATIVE ACTIVITIES 267
2.3.2 CASH FLOWS FROM INVESTING ACTIVITIES 268
IMAGE 7
CONTENTS XIX
2.3.3 CASH FLOW FROM FINANCING ACTIVITIES 268
3 ABOUT WORKING CAPITAL 269
3.1 DETERMINATION OF THE WORKING CAPITAL 270
3.2 ABOUT MANAGEMENT OF WORKING CAPITAL 270
3.3 TASKS OF WORKING CAPITAL MANAGEMENT 272
3.3.1 MANAGEMENT OF RECEIVABLES 272
3.3.2 MANAGEMENT OF INVENTORIES 273
3.3.3 MANAGEMENT OF LIABILITIES 273
3.4 CONTROL OF WORKING CAPITAL 274
3.5 EFFECTS OF THE WORKING CAPITAL MANAGEMENT 275
3.6 INTERACTIONS BETWEEN WORKING CAPITAL AND CASH FLOWS 276
3.7 INTERACTIONS BETWEEN WORKING CAPITAL AND ROI 277
4 THE CONNECTION OF SHAREHOLDER VALUE, CASH FLOW STATEMENT AND WORKING
CAPITAL WITH THE BERLIN BALANCED SCORECARD 280
4.1 DETERMINATION OF THE ADEQUATE TARGET RATE 280
4.2 MATHEMATICAL CONNECTION OF SHV, CASH FLOW STATEMENT, WC AND BSC 281
4.2.1 MANAGEMENT OF THE OPERATIVE CASH FLOWS 282
4.2.2 MANAGEMENT OF CASH FLOWS FROM INVESTING ACTIVITIES 283
4.2.3 MANAGEMENT OF CASH FLOWS FROM FINANCING ACTIVITIES 283
5 CONCLUSION 283
6 LITERATURE 284
7 CLOSING WORDS AND OUTLOOK 285 |
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| id | DE-604.BV037393171 |
| illustrated | Illustrated |
| indexdate | 2025-02-20T06:41:00Z |
| institution | BVB |
| isbn | 9783486705652 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-022546018 |
| oclc_num | 712459812 |
| open_access_boolean | |
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| physical | XXII, 286 S. Ill., graph. Darst. 240 mm x 170 mm |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Oldenbourg |
| record_format | marc |
| spellingShingle | Controlling and Berlin Balanced Scorecard Approach Balanced Scorecard (DE-588)4568727-4 gnd Controlling (DE-588)4070102-5 gnd |
| subject_GND | (DE-588)4568727-4 (DE-588)4070102-5 |
| title | Controlling and Berlin Balanced Scorecard Approach |
| title_auth | Controlling and Berlin Balanced Scorecard Approach |
| title_exact_search | Controlling and Berlin Balanced Scorecard Approach |
| title_full | Controlling and Berlin Balanced Scorecard Approach by Wilhelm Schmeisser ... |
| title_fullStr | Controlling and Berlin Balanced Scorecard Approach by Wilhelm Schmeisser ... |
| title_full_unstemmed | Controlling and Berlin Balanced Scorecard Approach by Wilhelm Schmeisser ... |
| title_short | Controlling and Berlin Balanced Scorecard Approach |
| title_sort | controlling and berlin balanced scorecard approach |
| topic | Balanced Scorecard (DE-588)4568727-4 gnd Controlling (DE-588)4070102-5 gnd |
| topic_facet | Balanced Scorecard Controlling |
| url | http://deposit.dnb.de/cgi-bin/dokserv?id=3664227&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022546018&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT schmeisserwilhelm controllingandberlinbalancedscorecardapproach |
Description
THWS Schweinfurt Zentralbibliothek Lesesaal
| Call Number: |
2000 QP 361 S347 C7 |
|---|---|
| Copy 1 | ausleihbar Available Place a Hold |