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, Band 167

Hamburg 2019, 266 Seiten
ISBN 978-3-339-11180-7 (Print), ISBN 978-3-339-11181-4 (eBook)

Balanced Scorecard, Data Envelopment Analysis, Geschäftsmodell, Hybride Leistungsbündel, Kennzahlensystem, Produkt-Service Systeme, Strategisches Controlling, Strategy Map

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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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