Performance Measurement Systeme zur Verbesserung der Unternehmensleistung am Beispiel eines Industrieunternehmens

Abstract

Performance Measurement Systems are crucial for the continuous improvement of companies, as they measure both the effectiveness and efficiency of processes, products, and services through key metrics. This measurement is further enhanced by actively managing business performance and operationalizing strategies. This paper therefore examines various Performance Measurement Systems, which are divided into accounting systems and classification systems. Initially, the accounting systems such as the DuPont System and the Shareholder Value approach by Rappaport are discussed. This is followed by well-known classification systems such as the Balance Scorecard, the European Foundation for Quality Management Model, the Six Sigma Model, the Performance Pyramid, and the Tableau de Bord. Subsequently, the various positive, negative, and economic aspects of Performance Measurement Systems are explored. By using Performance Measurement Systems, companies can create transparency, improve strategic alignment, enhance decision-making capabilities, increase employee motivation, and foster a sense of responsibility. However, negative effects can include high costs and complexity of implementation, as well as an excessive focus on metrics. Performance Measurement Systems also bring economic benefits such as cost savings by identifying inefficient workflows and areas, and increased revenue. Following the general discussion on Performance Measurement Systems, the focus shifts to Hoshin Kanri. Hoshin Kanri is a method of Lean Management that is well-suited for strategic corporate management. It enables a clear alignment of the entire organization with common strategic goals through systematic planning and implementation of Hoshin Kanri. This method promotes communication and collaboration across different levels of a company. By integrating continuous improvement and using the Catchball process, Hoshin Kanri helps to enhance the effectiveness and efficiency of an organization. The content of this paper is conveyed to the reader through a literature review, followed by an empirical part in which an X-Matrix for the Lenzing Group was created and experts were interviewed about Performance Measurement Systems and Hoshin Kanri.

Date of Award	2024
Original language	German (Austria)
Supervisor	Peter Hofer (Supervisor)