Die theoretisch-konzeptionelle Würdigung der Balanced Scorecard steht trotz ihres Siegeszu-ges in der Praxis noch immer in den Anfängen. Der vorliegende Beitrag stellt das Shareholder Value-Konzept, das Stakeholder-Konzept und die Systemtheorie als theoretisch-konzeptionel-len Bezugsrahmen...

RESUMENEl objetivo de este trabajo es investigar si se está consiguiendo disminuir la inseguridad en la ciudad de Bogotá 2008. Con datos referidos a 2008, no se está obteniendo tal disminución como muestran los bajos resultados operacionales, los cuales fueron elaborados empleando el...

The increasing competition both in the public and private sectors gave rise to a growing interest in quality improvement and in designing and implementing Performance Measurement Systems (PMS). Academic organizations also recognized the need for implementing performance measurement systems. Some...

This paper aims at providing a proposal for a new way of conducting the balanced scorecard (BSC), assuming a model that fulfils the leading features of lean philosophy and designing a research strategy that could explain how to act for arguing a “Lean–Balanced Scorecard”. Management...

Die Balanced Scorecard wird in der Literatur als Instrument zur Förderung organisationaler Lernprozesse angesehen. Ihre positive Wirkung auf organisationales double-loop Lernen wird in diesem Zusammenhang betont. Allerdings steht eine detaillierte Diskussion ihrer Wirkungsweise auf...

Der vorliegende Beitrag ergänzt und erklärt die Befunde von Speckbacher et al. (2003) und Schachner et al. (2006), die beide eine geringe Verbreitung der Balanced Scorecard als strategisches Managementsystem im deutschen Sprachraum dokumentieren. Mithilfe von sechs Fallstudien in...

The paper depicts the development of reference data models for strategic key performance indicator systems specific to waste management firms providing a new comprehensive typology of generic models for data warehouse solutions. Additionally, a development methodology for industry solutions is...

It is proved that the most effective tool in today, which allows to formalize the structure of an integrated strategy for the development of integrated business structure (IBS), and develop an effective system of measures for its implementation and realization of the concept of a Balanced...

The article considers the problem of identification and use of mathematical models of forecasting sales volumes in the balanced scorecard. It studies one structural subdivision of an enterprise - planning and identifies main models of planning of sales volumes. It justifies expediency of use of...

Scientific approaches on the essence and importance of controlling are researched in the article; definition of the category \"strategy\" is developed by the authors on the base of critical literature overview. Controlling and strategic management common features in the context of methodology are...