Question-based Balanced Scorecard für die Unternehmensnachfolge (English shop)

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The process of business succession is significantly characterised by a break in operational continuity. This break may be small and insignificant, but it may also be substantial and threaten the very existence of the business. Transfers to successors who do not come from the company’s immediate environment have proved particularly problematic in the past. Within the framework of a pretest involving three companies, indications of success and risk factors in business succession were examined. On the basis of these findings, a model based on the Balanced Scorecard (BSC) was then developed which makes it possible to examine potential transfers with regard to these factors by analysing both the transferor and the transferee, and to evaluate them systematically by means of a scoring model. The resulting Question-based Balanced Scorecard (QBSC) for business succession, or succession QBSC, takes into account not only the transferor and the transferee but also the company’s employees, customers and suppliers when assessing the prospects of success. The model was then evaluated using three further companies facing an imminent business succession.