The aim of this study was to determine the contributions of the balanced scorecard (BSC) methods to identify the relationship between the objectives and activities and examine how the BSC should be formed in a manufacturing company. The BSC framework was examined via a case study in a yarn...

Die traditionelle Budgetsteuerung ist überholt und verursacht mehr Schaden als Nutzen. Die klassische Budgetsteuerung ist zu zeitaufwändig, zu unflexibel, zu bürokratisch und verhindert heute die Nutzung des vollen Potentials eines Unternehmens. [Daum, H./2006]. Trotz dieser These findet man...

Borders of countries and continents have become more and more blurred by now, while distances have turned out to be less important. Markets of continents or countries are not separated anymore therefore competition between companies has gotten fiercer and much faster than earlier. What kind of...

Mit ihren vier Perspektiven - finanzielle Perspektive, Kundenperspektive, interne Prozeßperspektive sowie Lern- und Entwicklungsperspektive - informiert die Balanced Scorecard in einem ausgewogenen Bild über die aktuelle Zielerreichung und die zukünftigen Erfolgsmöglichkeiten eines...

(VF)À partir des résultats d’une enquête réalisée auprès de 83 entreprises, cet article montre que les systèmes de mesure de la performance des PME n’adoptent pas, dans la majorité des cas, la structure «équilibrée» du Balanced Scorecard. La mesure de la performance tend à...

A disciplina de Gestão e demais leis e conceitos que envolve aos poucos vai chegando a diversas áreas do saber como: a Saúde/Medicina, a Educação/Escola, o Desporto/Animação ao Ar Livre, entre outros. E a área da cultura também poderá ser abrangida por aquele conceito, levando a que se...

Este artículo resume una investigación, que parte del desarrollo de una herramienta de autoevaluación, basada en el Cuadro de Mando Integral (CMI) y en una adaptación para pymes del Modelo EFQM de Excelencia®, con la finalidad de servir de ayuda a la toma de decisiones en la gestión de...

Bu çalışma şebeke yapıların özel bir şekli olan sanal organizasyonların ve sanal organizasyon üyelerinin performansları ile ilgili değerlendirme araçlarının geliştirilmesi konusundaki çalışmalara katkıda bulunmayı amaçlamaktadır. Öncelikle sanal organizasyonlar ve dengeli...

Company performance measurement using profit indicators seem to be overcome. Currently, the tendency to apply new synthetic metrics involving actual activities into future results of a company has occurred. One of more and more popular methods of performance measurement and management is the...