Balanced Scorecard als Konzept zur strategischen Steuerung von Unternehmen

The author provides a theoretical and practical foundation for the Balanced Scorecard model (BSC). He conducted the largest empirical study in Germany on the practicality and efficiency of the BSC. Initially, key consulting firms that currently offer the BSC as a consulting service were surveyed. Additionally, a comprehensive survey of companies that have already implemented the BSC was conducted. The book highlights the strengths and weaknesses, as well as the opportunities and risks of the BSC. Success factors, as well as the costs and benefits of implementing a BSC, were examined. As a result of the investigations, a checklist was developed to serve as a framework for companies considering the introduction of the BSC.