Author
Abstract
Kennzahlenmanagement unterscheidet sich meist deutlich zwischen KMU und Großunternehmen. Bisher ist aber zu wenig Aufmerksamkeit auf die Bestimmungsfaktoren gerichtet worden, welche den Nutzen von Kennzahlen in KMU determinieren. Der Beitrag zeigt die Informationseigenschaften von Kennzahlen allgemein und leitet aus den Erkenntnissen der Kontingenzforschung die wesentlichen Einflussgrößen für den Nutzen von Kennzahleninformation in KMU ab. Drei generische Basisoptionen zur Umsetzung eines Kennzahlenmanagements in KMU werden dargestellt und ihre Eignung für KMU analysiert. Der Beitrag zeigt auf, unter welchen Bedingungen diese Optionen ein effizientes und effektives Kennzahlenmanagement in KMU ermöglichen und stellt die prinzipielle Vorteilhaftigkeit bzw. die Erfolgsaussichten bei der Wahl einer bestimmten Umsetzungsoption genauer dar. Vorschläge für weitere Forschung schließen die Ausführungen ab. / Performance management differs between SMEs and large enterprises in several respects. To date, research has not yet paid enough attention to the contingency factors which influence both the use and the utility of performance measures in SMEs. Drawing on empirical results of contingency research the article discusses the generic information characteristics of performance measures and develops a set of generic contingency factors that influence the perceived utility of performance measures in SMEs. Three generic options for implementing an efficient and effective performance management system in SMEs are presented. The article examines under which conditions these options should be used for performance managements in SMEs and describes the different options' overall usefulness for SMEs. Suggestions for further research are given.
Suggested Citation
Andreas Taschner, 2012.
"Umsetzungsoptionen eines KMU-spezifischen Kennzahlen-Managements,"
ZfKE – Zeitschrift für KMU und Entrepreneurship, Duncker & Humblot, Berlin, vol. 60(2), pages 111-135.
Handle:
RePEc:dah:aeqzfk:v60_y2012_i2_q2_p111-135
DOI: 10.3790/zfke.60.2.111
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