Controlling von Direktbanken mit der Balanced Scorecard (English shop)

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This volume examines in detail the potential of the Balanced Scorecard (BSC) as a modern controlling instrument and management system, with particular attention to the specific situation of direct banks. Starting from the deficits of traditional performance measurement systems and controlling instruments and the rapid dynamics of increasingly internationalised markets and variable customers, the Balanced Scorecard devised by Kaplan/Norton is unfolded in detail in terms of its basic ideas, elements and characteristics. The focus here lies on the normative categories of balance and multi-perspectivity, which account for the gains over traditional conceptions. This fundamental analysis of the BSC is then tailored to the specific situation of direct banks, and the threefold sequence (perspective-specific determination of objectives – definition of key performance indicators – adequate catalogues of measures) is played through on the basis of a fictitious case study.

A critical appraisal of the BSC and suggestions for improvement round off the volume.