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The Concept and Application of Sustainable Balanced Scorecard : with a special focus on a resource based BSC in the manufacturing company POLOPLAST GMBH & CO KG / eingereicht von Claudia Molnar, BSc
Weitere Titel
Das Konzept und die Anwendung der Sustainable Balanced Scorecard: mit dem speziellen Fokus auf eine resourcenbezogene BSC in dem Produltionsunternehmen POLOPLAST GMBH & CO KG
AutorInnenMolnar, Claudia
Beurteiler / BeurteilerinPrammer, Heinz
ErschienenLinz, 2017
Umfang95 Blätter : Illustrationen
HochschulschriftUniversität Linz, Masterarbeit, 2017
Abweichender Titel laut Übersetzung der Verfasserin/des Verfassers
Schlagwörter (DE)Sustainable Balanced Scorecard / Resourceneffizienz
Schlagwörter (EN)sustainable balanced scorecard / resource efficiency
Schlagwörter (GND)Effizienz / Nachhaltigkeit / Leistungsmessung / Balanced Scorecard
URNurn:nbn:at:at-ubl:1-17339 Persistent Identifier (URN)
 Das Werk ist gemäß den "Hinweisen für BenützerInnen" verfügbar
The Concept and Application of Sustainable Balanced Scorecard [1.81 mb]
Zusammenfassung (Englisch)

The increasing environmental attention pushes the organizations to recreate and reorganize the environmental and social structures of the company. Our natural environment forces us to minimize and reduce the demand for resources with various sustainable improvements in terms of resource management. For this reason, the main goal is focusing on resource saving actions in combination with the management tool of the SBSC. Therefore, this study should provide the application of SBSC concept to the selected company. Resource efficiency is an essential component for identifying potential for improvements in terms of resource saving and additional cost savings. Beside the traditional short-term performance measurements, the focus lies on long-term measurements and moreover on broad measurement concepts. The traditional concepts often do not serve enough information about the performance of the company and hence, new advanced concepts were developed, where the attention lies on a combination of short- and long-term measurements.

The combination of short-term measurements and long-term strategic goals caused Kaplan and Norton in 1992 to develop a new framework, which met the requested needs. This concept, namely Balanced Scorecard, assists managers to understand the overall performance of a company due to cross-functional relationships, the so called causal chains. This master thesis deals with the concept and application of a Sustainable Balanced Scorecard with a special focus on a resource based Balanced Scorecard. My intention was to define and examine potential improvements regarding the material and resource efficiency management of POLOPLAST GMBH & CO KG in order to support and build a resource management analysis. The outcomes should assist the company in decision-making by focusing on material efficiency. For analyzing the company, the major analysis area is the internal process perspective as well as, various causal chains, which affects several business levels. In order to analyze the company in terms of resource efficiency, strategically relevant Key Performance Indicators (KPIs) are identified and analyzed for receiving an overall picture of the performance of the company. The results are demonstrated and discussed in the last chapter. This study should provide the procedure of the application of a resource based BSC to a selected company and additionally, should support managers in decision-making in terms of developing new actions regarding resource efficiency.

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