{"id":990,"date":"2016-08-19T12:10:00","date_gmt":"2016-08-19T12:10:00","guid":{"rendered":"https:\/\/johannessiebert.com\/?p=990"},"modified":"2022-12-02T13:42:48","modified_gmt":"2022-12-02T13:42:48","slug":"combining-value%e2%80%90focused-thinking-and-balanced-scorecard-to-improve-decision%e2%80%90making-in-strategic-management-2","status":"publish","type":"post","link":"https:\/\/johannessiebert.com\/?p=990","title":{"rendered":"Combining Value\u2010Focused Thinking and Balanced Scorecard to Improve Decision\u2010Making in Strategic Management"},"content":{"rendered":"\n
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Dr. Johannes Siebert, Universit\u00e4t Bayreuth<\/figcaption><\/figure>\n<\/figure>\n\n\n\n

Ver\u00f6ffentlichung<\/strong><\/p>\n\n\n\n

Kunz, Reinhard; Siebert, Johannes U.; M\u00fctterlein. \u201cCombining Value-Focused Thinking and Balanced Scorecard to Improve Decision-Making in Strategic Management\u201d, Journal of Multi-Criteria Decision Analysis<\/em>, September-December, 2016, 225-241DOI: 10.1002\/mcda.1572<\/a><\/p>\n<\/div>\n\n\n\n

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Zielorientierung ist der Schl\u00fcssel zum strategischen Management. In diesem Bereich ist die Balanced Scorecard eines der am h\u00e4ufigsten verwendeten Managementinstrumente. Sie strukturiert die Hauptziele eines Unternehmens aus verschiedenen Blickwinkeln auf der Grundlage der Unternehmensstrategie und verwendet Leistungsindikatoren, um die Erreichung der Ziele und der Strategie zu messen. Die Methode, mit der sie erstellt wurde, ist jedoch theoretisch nicht fundiert. Value-focused Thinking ist eine Entscheidungsphilosophie, die perfekt zur Erstellung der Balanced Scorecard passt. Sie stellt Methoden und Techniken zur Identifizierung und Strukturierung von Zielen zur Verf\u00fcgung, die geeignet sind, eine Scorecard systematisch aus einem Mittel-Weg-Netz abzuleiten. Allerdings ist ein solches Mittel-Weg-Netz oft zu komplex f\u00fcr den dauerhaften Einsatz im strategischen Management. Durch die Anpassung der Struktur des Netzes an das Layout der Balanced Scorecard dient die fundierte und \u00fcbersichtliche Menge der abgeleiteten Ziele und ihrer Messgr\u00f6\u00dfen als sinnvolle Grundlage f\u00fcr die Anwendung von Methoden der multikriteriellen Entscheidungsfindung in einer Organisation.<\/p>\n\n\n\n


Ziel dieser Arbeit war es, ein Verfahren zu skizzieren, das die Balanced Scorecard und das Value-focused Thinking zusammenf\u00fchrt, indem es die St\u00e4rken der beiden Konzepte bewahrt und ihre Schw\u00e4chen eliminiert. Es wurde ein sechsstufiger Prozess theoretisch entwickelt und in einer Fallstudie empirisch angewandt. Dieser Prozess umfasste (1) die Identifizierung von Zielen; (2) die Strukturierung von Zielen; (3) die Charakterisierung von Zielclustern; (4) die Formulierung von Mission, Vision und Strategie; (5) die Gestaltung der Scorecard; und (6) die \u00dcberwachung und Anpassung an Ver\u00e4nderungen. Auf der Grundlage dieses Ansatzes wurde eine Management-Scorecard erstellt, die die Strategieentwicklung und -umsetzung erm\u00f6glicht, ein klares und umfassendes Mittel-Zweck-Netz darstellt und die wichtigsten Ziele eines Unternehmens und ihre Beziehungen durch Perspektiven visualisiert, die grob an die Balanced Scorecard angelehnt sind. Es dient als Grundlage f\u00fcr die Forschung zur Verallgemeinerung und zum Vergleich von Erkenntnissen \u00fcber Ziele von Organisationen. Unser Vorgehen zeigt, wie wissenschaftliche Methoden wie Value-focused Thinking den Instrumenten der Praktiker wie der Balanced Scorecard zugute kommen k\u00f6nnen und wie Management-Tools die wissenschaftlichen Methoden ebenfalls verbessern k\u00f6nnen.<\/p>\n<\/div>\n<\/div>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Zielorientierung ist der Schl\u00fcssel zum strategischen Management. In diesem Bereich ist die Balanced Scorecard eines der am h\u00e4ufigsten verwendeten Managementinstrumente. Sie strukturiert die Hauptziele eines Unternehmens aus verschiedenen Blickwinkeln auf der Grundlage der Unternehmensstrategie und verwendet Leistungsindikatoren, um die Erreichung der Ziele und der Strategie zu messen. Die Methode, mit der sie erstellt wurde, ist jedoch theoretisch nicht fundiert. Value-focused Thinking ist eine Entscheidungsphilosophie, die perfekt zur Erstellung der Balanced Scorecard passt.<\/p>\n","protected":false},"author":1,"featured_media":1007,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[91],"tags":[],"class_list":["post-990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-veroeffentlichungen-forschung"],"yoast_head":"\nCombining Value\u2010Focused Thinking and Balanced Scorecard to Improve Decision\u2010Making in Strategic Management - Johannes Siebert<\/title>\n<meta name=\"description\" content=\"Wir zeigen, wie Sie ganz einfach um mit wenig Aufwand mit Methoden des Value-focused Thinking eine Balanced Scorecard erstellen k\u00f6nnen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/johannessiebert.com\/?p=990\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Combining Value\u2010Focused Thinking and Balanced Scorecard to Improve Decision\u2010Making in Strategic Management - 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