Various studies on the use of the balanced scorecard (BSC) were conducted in developed countries with relatively stable environments. Nevertheless, research on the implementation and use of the BSC in the highly dynamic and complex environments of developing countries is still rare. The transfer...

The Balanced Scorecard (BSC), as a strategic management and control tool with an integrated set of leading and lagging performance measures, can secure successful implementation of purchasing strategies. However, the quality of the BSC itself as well as the effectiveness of the process to set...

Intangibles are becoming increasingly important to the scientific community as well as the business world. This is mainly due to a highly competitive business environment combined with exceptionally limited resources and the growing importance of knowledge as a commodity. The factuating...

Purchasing transactions are increasingly conducted through electronic auctions. Some companies already source 25 percent of their total purchase volume through this electronic mechanism. However, most of these purchasing transactions could, alternatively, be conducted as face-to-face...

International sourcing can represent a significant amount of an organizations's costs, particularly for manufacturing concerns. Recent studies suggest that international supply management may be relatively more important to German companies than it currently is to their U.S. counterparts, and...

Es wird vielfach davor gewarnt, daß die monetären Effekte von Prozeßoptimierungsmaßnahmen häufig falsch eingeschätzt werden. Gravierende Quantifizierungsfehler können dann entstehen, wenn das zugrundegelegt Prozeßmodell zu undifferenziert ist. Eine controllinggerechte...

The ongoing discussion on the best possible configuration of the value chain is the starting point of this article. The core of strategic management is to define the boundaries over the firm's generic activities on the value chain and to establish the relationships with those stakeholders that...

Die Tätigkeit auf internationalen Märkten führt zu veränderten Anforderungen an Unternehmensführung und Controlling. Jüngst hat insbesondere die Steuerung der internationalen Wertschöpfungsarchitektur an Bedeutung gewonnen. In ihr steckt viel verborgenes Potenzial zur Optimierung und...