{"id":911,"date":"2013-07-31T08:10:42","date_gmt":"2013-07-31T07:10:42","guid":{"rendered":"https:\/\/hub.hslu.ch\/financialmanagement\/?p=911"},"modified":"2024-08-06T11:02:42","modified_gmt":"2024-08-06T09:02:42","slug":"development-of-a-balances-scorecard-kpis-and-a-management-cockpit-for-an-smb","status":"publish","type":"post","link":"https:\/\/hub.hslu.ch\/financialmanagement\/2013\/07\/31\/development-of-a-balances-scorecard-kpis-and-a-management-cockpit-for-an-smb\/","title":{"rendered":"Development of KPI’s and Management Cockpit for a SMB using the Balanced Scorecard approach"},"content":{"rendered":"

\"Gysler<\/a><\/p>\n

Von Prof. Dr. Thomas Gysler<\/a><\/p>\n

Dozent und Projektleiter am Institut f\u00fcr Finanzdienstleistungen Zug IFZ<\/a><\/p>\n

Using key performance indicators in the digital textile printing industry <\/b><\/p>\n

Developing key performance indicators (KPI\u2019s) for small and medium enterprises (SME\u2019s) faces certain important constraints. The common systems and development processes as suggested by Kaplan and Norton, Horv\u00e0th or Siegwart are \u00a0tailored on big companies. Even as performance measurement systems become widely used across industries, SME\u2019s are lagging behind. This is due to constraints like availability of data, missing formal strategy or missing resources (human and IT). Using the balanced scorecard approach and adapting its development process to the SME environment is an easy and successful approach. The BSC process yields the most important KPI\u2019s together with the necessary targets and initiatives. Tracking the development of these targets can be done by implementing a management cockpit using Microsoft Excel.<\/p>\n

So an SME can develop the KPI\u2019s necessary for its sustainable development efficiently by using a downscaled BSC process and a simple management cockpit to measure the development.<\/p>\n

Andr\u00e9 Krajnc has exemplarily developed such a concept in his bachelor thesis \u201cUsing Key Performance Indicators in the Digital Textile Printing Industry, Balanced Scorecard Implementation Theory and Implementation\u201d.<\/p>\n

For further information, please contact Prof. Dr. Thomas Gysler<\/a>.<\/p>\n

—————————————————————————————————————————————————————–<\/p>\n

Die Entwicklung von Key Performance Indicators f\u00fcr ein KMU im Bereich digitaler Textildruck<\/b><\/p>\n

Bei der \u00a0Entwicklung von Key Performance Indicators (KPI\u2019s) stossen Klein- und Mittelbetriebe (KMU\u2019s) immer wieder auf die gleichen\u00a0 Probleme. Die\u00a0 etablierten Systeme und dazugeh\u00f6rigen Entwicklungsprozesse, wie sie zum Beispiel von Kaplan und Norton, Horv\u00e0th oder Siegwart entwickelt wurden, sind auf Grossfirmen zugeschnitten. Performance Messsysteme werden quer durch alle Industrien immer intensiver genutzt. Jedoch haben KMU\u2019s einen Nachholbedarf. Dies h\u00e4ngt mit den\u00a0 KMU-spezifischen Einschr\u00e4nkungen wie fehlende, nicht erfasste Daten, fehlende ausformulierte Unternehmensstrategie oder nicht verf\u00fcgbare Ressourcen (Wissen, Personal, IT) zusammen. Die\u00a0 Verwendung des Balanced Scorecard (BSC) Ansatzes und der Anpassung des Entwicklungsprozesses an die M\u00f6glichkeiten von KMU\u2019s ist ein einfacher und erfolgversprechender Ansatz. Der BSC Entwicklungsprozess f\u00fchrt zu den unternehmensspezifisch wichtigsten KPI\u2019s zusammen mit den entsprechenden Zielsetzungen (Targets) und Initiativen. Zur Kommunikation und \u00dcberwachung dieser Ziele kann mittels Microsoft Excel mit geringem Aufwand ein Management Informationssystem erstellt werden.<\/p>\n

So k\u00f6nnen KMU\u2019s die notwendigen KPI\u2019s mit vern\u00fcnftigem Aufwand entwickeln, die entsprechenden Massnahmen umsetzen und den Erfolg messen. Andr\u00e9 Krajnc hat die dazu notwendigen Prozesse und Instrumente in seiner Bachelorarbeit \u201cUsing Key Performance Indicators in the Digital Textile Printing Industry, Balanced Scorecard Implementation Theory and Implementation\u201d erarbeitet und aufgezeigt. (Nur in Englisch verf\u00fcgbar)<\/p>\n

Kontaktieren Sie bitte\u00a0Prof. Dr. Thomas Gysler<\/a> f\u00fcr weitere Informationen.<\/p>\n","protected":false},"excerpt":{"rendered":"

Von Prof. Dr. Thomas Gysler Dozent und Projektleiter am Institut f\u00fcr Finanzdienstleistungen Zug IFZ Using key performance indicators in the digital textile printing industry Developing key performance indicators (KPI\u2019s) for small and medium enterprises (SME\u2019s) faces certain important constraints. The common systems and development processes as suggested by Kaplan and Norton, Horv\u00e0th or Siegwart are<\/p>\n","protected":false},"author":236,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","ngg_post_thumbnail":0,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[1,403,4636],"tags":[67437,23675,43982],"class_list":["post-911","post","type-post","status-publish","format-standard","hentry","category-allgemein","category-controlling","category-kmu","tag-kmu","tag-kpi","tag-management-cockpit"],"acf":[],"yoast_head":"\nDevelopment of KPI's and Management Cockpit for a SMB using the Balanced Scorecard approach - 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