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Prozessorientiertes Reorganisationscontrolling
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Die zunehmende Ausrichtung von Organisationsstrukturen auf ganzheitliche Prozesse ist in den letzten Jahren verstrkt in das Blickfeld von Theorie und Praxis gerckt. Gleichwohl haben erste empirische Ergebnisse gezeigt, dass die durch eine hhere Prozessorientierung angestrebten Verbesserungen bislang nicht in vollem Umfang eingetreten sind. Domenico Jahn untersucht, welchen Beitrag das Controlling in prozessorientierten Reorganisationsmanahmen leistet. Er analysiert Ziele, Aufgaben, Instrumente und Organisation und entwickelt ein prozessorientiertes Kennzahlensystem, dessen praktische Anwendbarkeit anhand einer Fallstudie demonstriert wird. Das Kennzahlensystem basiert auf dem Gedankengut der Balanced Scorecard, in dem mehrere Zielgren zu einzelnen Modulen zusammengefasst werden.
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