Dissertation: Strategisches Controlling hybrider Leistungsbündel unter Anwendung der Balanced Scorecard

Strategisches Controlling hybrider Leistungsbündel unter Anwendung der Balanced Scorecard

Schriften zum Betrieblichen Rechnungswesen und Controlling, volume 167

Hamburg , 266 pages

ISBN 978-3-339-11180-7 (print)
ISBN 978-3-339-11181-4 (eBook)

about this book

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The advancing globalization and competition leads to increasing challenges the machine and plant engineering has to cope with. In this context, industrial product service systems, which are a customer-specific combination of a physical core product and related services, are seen as a promising possibility for differentiation.

However, the synergistic potential of these holistic solutions can just be levered by a suitable strategic performance management. In this context, the Balanced Scorecard is a fitting strategic performance management tool. First, a basic concept of a Balanced Scorecard for industrial product-service systems is presented. Subsequently, the Data Envelopment Analysis is applied for the individual selection of a suitable set of key performance indicators. For a better comprehensibility, a case study illustrates the procedure. By doing so, a comprehensive tool for performance management of the complex requirements of industrial product-service systems is developed.

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