1. Course HM 004
, WS 2014 / 2015
Andreas Klingen

2. Content for Today Administrative Matters Key Points Session 23.10.2014
Finalising Session Strategy
Controlling – Organisational Issues
The BSC

3. Administrative Matters
Alignment with home university is still pending
Adjustment to course outline - BSC - Value based management - Motivational KPIs

4. Key Points 23.10 Controlling as a process The role of the controller
Strategy development

5. Controlling as Staff unit
MD /Board
Procurement
Production
Sales ….
Controlling + -

6. Controlling “integrated”
MD /Board
Sales – Production – Controlling - HR + -

7. Controlling as Line unit
MD /Board
Procurement
Production
Sales ….
Controlling + -

8. Controling in a matrixorganisation….
Controlling
Controling in a matrixorganisation HR
Treasury C1 C2 C3 C4 C5

9. Centralisation vs. Decentralisation
Information vs Influence
Timing vs Depth
Details vs Distance
„Management“ vs „Control“

10. Balanced Scorecard – the classic

11. Balanced Scorecard – the classic
Robert Kaplan & David Norton, The BSC: Translating Strategy into Action
R. Kaplan: Conceptual Foundations of the Balanced Scorecard
Countless variants, extremely popular, often abused and unclear
..but one basic pattern

12. BSC - metrix Financial:
to succeed financially, how should we appear to our stakeholders?
In the public sector, the financial perspective tends to emphasise cost efficiency?
Customer:
to achieve our vision, how should we appear to the customers / external clients /
departments that we work with?
Internal business processes:
to satisfy our stakeholders and customers / external clients /departments
which internal processes must we excel at?
Learning and growth:
to achieve our vision, how will we sustain our ability to change and improve?

13. Metrics in BSC Examples Metrics Objective Type Measures Targets
Objective Type
Measures
Targets
Supporting Initiatives
Result
Analysis
Examples

14. BSC – Strategy Map Financial: Maximise Shareholder Value Customer:
Exceed
Expectation
Create
Loyalty
Internal processes:
Enhance
Communication
Optimize the
Organisation
Produce Quality
Products
Learning and growth:
Train
Workforce
Hire
Quality Staff

15. BSC – Strategy Map
A look at the reality