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Existing management systems like the Balanced Scorecard are complex and not seldom ineffective because at the end it is not a multidimensional management system but only a system of financial control. Otherwise most small and medium sized companies don't have the resources to set up a management system fitting their expectations. Because of that small and medium size companies are not interested in these approaches. The aim of these paper is the development of a simple management process that allows to aggregate all the considerations in an individual management system aligned with existing approaches.
By Alexander HerznerExisting management systems like the Balanced Scorecard are complex and not seldom ineffective because at the end it is not a multidimensional management system but only a system of financial control. Otherwise most small and medium sized companies don't have the resources to set up a management system fitting their expectations. Because of that small and medium size companies are not interested in these approaches. The aim of these paper is the development of a simple management process that allows to aggregate all the considerations in an individual management system aligned with existing approaches.