Performance Measurement im Generic Management Kontext – Einsatz und Grenzen der Balanced Scorecard

Translated title of the contribution: Performance Measurement in the context of Generic Management-use and limitations of the Balanced Scorecard

Alexander Gutmann

Research output: ThesisMaster's Thesis (University Course)


Abstract Master Thesis by Alexander Gutmann, BA Performance management is a hot topic . Both in the literature and in the lived business practice. A huge variety of models and methods offers large design space for the introduction of a performance management system in a company. Now, each model also entails disadvantages. For this reason, this work deals with the specific adaptation of a Balanced Scorecard for a medium sized trading company with approximately 80 locations and makes use of goal-oriented methods from other models. The design option is great. It is possible to expand one or even more dimensions with specific indicators. Alternatively, it is possible for the performance measurement system to add one or even several new perspectives. The product has to be a manageable and understandable presentation of the company. It is neither effective nor efficient if a number of key figures bring back a jungle of figures. In addition to a comprehensive BSC model the Generic Management ( Leobner Approach) will be consulted. This provides the framework for a flexible system in compliance with other essential factors, such as the stakeholders and the company's value. The flexibility is ensured by the fact that the developed indicators can be adapted to the changes in the environment and internal developments at any time. In addition, however, it also offers the possibility to be extended with further management systems. This can for example be a quality or environmental management system. At the present time, however, this is not necessary and also not effective in the company. The challenge in this business is that the branches and the other areas are very heterogeneous and thus a single, universally valid BSC cannot be used as a management cockpit. For this reason, the stores were classified by turnover in groups. Thus, the clarity is greatly increased in comparison to the consideration of the figures of each individual station. The measurement of the performance just seems at the present time (the market is highly dynamic) to be a very important role in running this business. As already mentioned it should not suffer the flexibility and independence of decisions. On the contrary it is precisely designed to support the company in the future development.
Translated title of the contributionPerformance Measurement in the context of Generic Management-use and limitations of the Balanced Scorecard
Original languageGerman
  • Müller, Claudia, Supervisor (internal)
Award date19 Dec 2014
Publication statusPublished - 2014

Bibliographical note

embargoed until null


  • Performance Measurement
  • Performance Management
  • Generic Management

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