Eignung der Balanced Scorecard für einprozessorientiertes Controlling

Against the backdrop of increasing economic globalization and the transition from the industrial to the information age, customer-oriented alignment in target markets is becoming an increasingly strategic core aspect of modern management. The foundation for a future-oriented approach to corporate governance lies in mastering internal business processes and incorporating non-financial aspects into the control system. Building on this, a customized and optimally adapted controlling system for the respective company can be developed. This book examines the suitability of the Balanced Scorecard as a strategic management tool for future-oriented corporate governance in the information age. The Balanced Scorecard as a strategic management instrument expands the often purely financial decision-making basis of management by considering the company from different perspectives. Following the theoretical discussions, the applicability of the Balanced Scorecard is exemplarily examined in a medium-sized company in the IT and consulting sector.