5 - Themenkreise des Controlling III

Question 1

Wie berechnet man den ROI?

Answer 1

ROI = Profit margin of turnover * Rate of capital turnover = (Earnings/Sales)*(Sales/Capital) = (Earnings/Capital)

Question 2

What’s the process behind Balanced Scorecards?

Answer 2

1) Define Vision, Mission and Strategy
2) Define Objectives & KPI in all four perspectives
3) Define target values, actions
4) Measure target-performance difference by using Late and Early Indicators.

Question 3

What are the four perspectives of BSC?

Answer 3

• Financial Perspective
• Customer Perspective
• Business Process Perspective
• Learning and Development Perspective

Question 4

Tips for working with BSCs (5)

Answer 4

• Combine long-term goals (vision, mission and strategy) with short-term view.
• Decentralized BSCs should be added to the company-wide BSC
• Limit the number of individual BSCs (4-6 max)
• Take all the time needed to create BSCs
• Note the three major weaknesses in using BSCs:
  too many key figures, to little early indicators, BSC only being used to plan, not for operation