Die Balanced Scorecard als Instrument des Logistikcontrollings (German Edition)

Our new search experience requires JavaScript to be enabled. Please enable JavaScript on your browser , then try again. Save thomas balance to get e-mail alerts and updates on your eBay Feed. Unfollow thomas balance to stop getting updates on your eBay Feed. You'll receive email and Feed alerts when new items arrive. Turn off email alerts. Skip to main content. Refine your search for thomas balance. Refine more Format Format. Best Match Best Match. Items in search results. SA Export Opportunities indicated that KNC faces challenges relating to lack of consumer awareness, poor information systems, low purchasing power, high prices due to high processing costs and lack of government support as the government puts more emphasis on other food products such as tea, sugar and coffee.

KNC can overcome these challenges by having a BSC that can improve its functions such as sourcing, production, storage, packaging and distribution in the supply chain that relate to the challenges. For example, the BSC can overcome the challenge of high processing costs through the internal business perspective by having measures such as reduced order cycle time and efficient capacity utilization.

An all rounded approach of the BSC can be used to capture the required production capacity, partnerships with stakeholders such as the Kenyan government, technological and demand capacity. The literature did not cover the BSC in manufacturing industries and specifically the food industry. In addition, there is little evidence of the BSC in regard to supply chain management.

Brewer and Speh provided a modified version of the BSC to measure supply chain performance in totality and not within a specific industry. Wongrassamee, notes that the BSC is not a template that can be applied to business in general or even industry wide due to different market situations, different product types and competitive environments that require different scorecards. Bigliardi and Bottani developed the BSC for the supply chain in food companies.

The case studies exploited in the paper validated the BSC model, but did not investigate its implementation in factual cases.

The recommendations on the paper further suggested applying the model to test its suitability in a wide range of food companies. The study did not focus on the BSC in food companies in the Kenyan market. To determine the extent to which the balanced scorecard measures are used on supply chain performance at KNC ii. The study will be of significance to scholars, academicians, organizations in the food industry and the management and staff at KNC. The study will assist the management and staff of KNC on how to better improve their supply chain performance using the balanced approach.

The management of KNC may also find the study results useful as it will aid in decision making. The study will be of importance to Scholars and academicians as they will have more knowledge on the relationships between the BSC measures and the supply chain goals. The study will therefore act as a source of reference for scholars and academicians.

In addition,the findings of the study will enable organizations in the food industry to appreciate the challenges and success factors that accrue from the implementation of the balance scorecard in a supply chain. This chapter will examine findings from various scholars and authors about the balanced scorecard on supply chain performance.

The chapter discusses the balanced scorecard measures relating to financial, customer, internal business, and learning and growth perspectives, challenges faced in the implementation of the BSC and the conceptual framework showing the relationship between the independent and dependent variables. The balanced scorecard has been used extensively in businesses, industries, government and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, thereby improving internal and external communications and monitoring organizational performance against strategic goals Nyaega, The BSC is seen as a tool that meets the need for improvement and change especially when venturing into the competitive market.

Jacobs and Maiga argued that the BSC could be considered as a main tool in evaluating organizations comprehensively when dealing with highly changeable environment and as a response to the new global competition. The balanced scorecard has attained significance globally from academicians to industry practitioners. This signifies the balanced measurement of business processes.

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Recent articles have now focused on the BSC in various areas such as supply chain performance management. According to Chia, Goh and Hum most of the applications and case studies of the BSC are descriptions of how companies have adopted, created, and implemented the scorecard in their organizations or industry.

Park, Lee and Yoo designed an adapted supply chain performance analysis approach based on the BSC model. The findings state that the BSC can provide insights to supply chain management solutions and product characteristics.

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Bhagwat and Shamar developed a balanced scorecard that measures the day to day business operations. The purpose of the study was to see how small and medium sized enterprises applied the BSC concept. From the study, it was concluded that the BSC provides guidance in the evaluation and measurement of supply chain management if it is used on a daily routine. They conducted a survey on how the four perspectives of the BSC are perceived to manufacturers, retailers, international procurement offices and logistics service providers.

Balanced Scorecard and Supply Chain Perfomance. The Case of the Kenya Nut Company

From the findings, it was clear that the stakeholders agreed to the use of the BSC in improving supply chain performance. They recommended a study on the actual measures adopted by the supply chain entities involved using a BSC approach. Brewer and Speh provided a modified version of the BSC to measure supply chain performance holistically without emphasis on a specific industry. The empirical paper provided example measures that are but a tiny fraction of the possible measures that can be developed.

Bigliardi and Bottani developed a BSC framework for the supply chain in food companies.

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Through the interviews developed from the two case studies, it was established that the BSC perspectives are instrumental in the food supply chain. The case study findings established that management had a key role in the BSC implementation, creating strategic awareness and ensuring attainment of organization objectives and goals at KRA. It is thus evident that the BSC has been used both empirically and in literature, however no specific studies have addressed the BSC in the Kenyan food industry specifically in the Kenya Nut Company. Engineering - Industrial Engineering and Management.

Business economics - Business Management, Corporate Governance. BWL - Handel und Distribution. GRIN Publishing, located in Munich, Germany, has specialized since its foundation in in the publication of academic ebooks and books.

The publishing website GRIN. Free Publication of your term paper, essay, interpretation, bachelor's thesis, master's thesis, dissertation or textbook - upload now! Register or log in. Our newsletter keeps you up to date with all new papers in your subjects. Request a new password via email. Respondents Department Table 4. Years respondents have worked at KNC Table 4. Gender of respondents Table 4. Age of respondents Table 4. The Balance scorecard perspectives Figure 2.

Financial measures Figure 4. Customer measures Figure 4.