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Kennzahlenmanagement und -controlling: Prozessorientiertes Performance Management in internationalen Unternehmen

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  • Binder, Bettina C. K.

Abstract

Wenn prozessorientiertes Performance Management in nationalen Unternehmen und in internationalen Unternehmen gleich ausgeprägt ist, können viele Synergieeffekte erreicht werden. Dazu wurde eine explorative Studie auf Basis von 26 Industriepartnern mit Hilfe einer anonymisierten Online-Fragebogenaktion an der Hochschule Pforzheim im 4. Quartal 2014 durchgeführt. Die Ergebnisse der Fragebogenaktion lassen erkennen, dass sich die Kennzahlen der in der Studie untersuchten deutschen Muttergesellschaften häufig nicht von den Performance Measures der internationalen Tochtergesellschaften unterscheiden. Welche Ursachen sich dahinter verbergen, zeigt dieser Forschungsbeitrag. Dieses Ergebnis könnte zukünftig differenzierter ausfallen, wenn auch durch weitere Forschung die internationalen Muttergesellschaften in die Untersuchung miteinbezogen werden würden.

Suggested Citation

  • Binder, Bettina C. K., 2017. "Kennzahlenmanagement und -controlling: Prozessorientiertes Performance Management in internationalen Unternehmen," Beiträge der Hochschule Pforzheim 163, Pforzheim University.
    • Handle: RePEc:zbw:pfobei:163
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    More about this item

    Keywords

    Prozessorientiertes Performance Management und Measurement; Controlling in internationalen Unternehmen; Fragebogenaktion und explorative Studie;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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