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Strategische Planung Und Kontrolle Von Milchviehbetrieben Mit Der Balanced Scorecard

Author

Listed:
  • Paustian, Margit
  • Schlosser, Katharina
  • Theuvsen, Ludwig

Abstract

Milchviehbetriebe sehen sich in den letzten Jahren steigenden Managementanforderungen ausgesetzt. Die Rahmenbedingungen durch Politik, Markt und Gesellschaft stellen Betriebs-leiter zunehmend vor Herausforderungen. Im Spannungsfeld zwischen operativen betriebli-chen Anforderungen, Mitarbeitern, Geschäftspartnern und Familie darf der Überblick über alle Betriebsbereiche nicht verloren gehen. Die Balanced Scorecard ist ein Managemen-tinstrument, das die konsequente Ausrichtung von Unternehmen auf Vision und Strategie unterstützt. Auf Grundlage einer empirischen Erhebung von Milchviehbetrieben zur Bewertung von Strategien und Kennzahlen in Bezug auf deren Wichtigkeit und Eignung den Betriebserfolg zu unterstützen, wurden relevante Strategiedimensionen und Strategietypen von Milchviehbetrieben identifiziert. In einem weiteren Schritt konnten signifikante Unterschiede in der Strategieausrichtung sowie in der Einordnung der Kennzahlen analysiert werden und für jedes Cluster wurde eine eigene Balanced Scorecard aufgestellt, die die als am wichtigsten angesehenen Kennzahlen zur Beurteilung des Betriebserfolgs für jedes Cluster enthält.

Suggested Citation

  • Paustian, Margit & Schlosser, Katharina & Theuvsen, Ludwig, 2015. "Strategische Planung Und Kontrolle Von Milchviehbetrieben Mit Der Balanced Scorecard," 55th Annual Conference, Giessen, Germany, September 23-25, 2015 209194, German Association of Agricultural Economists (GEWISOLA).
    • Handle: RePEc:ags:gewi15:209194
    DOI: 10.22004/ag.econ.209194
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    References listed on IDEAS

    as
    1. Bronsema, Hauke & Stratmann, Janine & Schlosser, Katharina & Theuvsen, Ludwig, 2014. "Wachstumsstrategien Von Familiengeführten Milchviehbetrieben Mit Fremdarbeitskräften," 54th Annual Conference, Goettingen, Germany, September 17-19, 2014 187444, German Association of Agricultural Economists (GEWISOLA).
    2. Souza Filho, Hildo Meirelles de & Lourenzani, Wagner Luiz & Queiroz, Timoteo Ramos, 2005. "Strategic Mapping of the Rural Firm: A Balanced Scorecard Approach," 15th Congress, Campinas SP, Brazil, August 14-19, 2005 24263, International Farm Management Association.
    3. Schaper, Christian & Deimel, Mark & Theuvsen, Ludwig, 2011. "Determinanten der Wettbewerbsfähigkeit „erweiterter Familienbetriebe“ – Ergebnisse einer Betriebsleiterbefragung," Journal of International Agricultural Trade and Development, Journal of International Agricultural Trade and Development, vol. 60(1).
    4. Lissitsa, Alexej, 2005. "The Balanced Scorecard Implementation in Farm Enterprise - A Case Study from Ukraine," 15th Congress, Campinas SP, Brazil, August 14-19, 2005 24272, International Farm Management Association.
    5. Shadbolt, Nicola M. & Beeby, N. & Brier, B. & Gardner, John W.G., 2003. "A Critique of the Use of the Balanced Scorecard in Multi-Enterprise Family Farm Businesses," 14th Congress, Perth, Western Australia, August 10-15, 2003 24380, International Farm Management Association.
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    Keywords

    Farm Management; Livestock Production/Industries;

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