E-Business-Controlling using the Balanced Scorecard

The Internet and the linked technologies and developments change all aspects of the daily life. Companies use the new technologies to optimize their business processes and to achieve maximum customer satisfaction. More and more strategies are developed to reach the set targets and they are accepted as a key factor for lasting success. Especially in the e-business field it’s very important to find efficient and effective ways to measure the success of the internet applications. Most of the analysis are triggered by a marketing point of view. The Balanced Scorecard (BSC) by Kaplan and Norton is a new approach to overcome former weaknesses of Measurement Systems and to focus on strategic targets from different perspectives. The so called Strategy Map shows an cause-and-effect relationship between the defined targets and explains the measures that drive the business performance. The concept of leading indicators makes it possible to look “ahead”, to set the right actions and to react at the right time. This paper shows an approach to set up and implement an e-BSC for e-business-controlling focusing on the perspectives and the measures. An example of an implementation will be shown using the tool ADOscore®.