Umsetzungserfahrungen gesetzlicher Krankenkassen mit der Balanced Scorecard: Ein Ergebnisbericht der Gründe,Vorgehensweise und Probleme

The method of the Balanced Scorecard (BSC) is very popular in the management of companies and was recently also adopted by several German statutory sickness funds. For the latter, empirical studies concerning the process of implementation are still missing. The present paper analyses the reasons, approaches and problems of the BSC introduction in statutory sickness funds based on 13 guideline-based expert interviews. In addition, a common model of the BSC implementation is tested. The results show sickness funds specific variations and particularities of the reasons, approaches and problems concerning the implementation of the BSC, but also overlaps with other models and studies are found. The present study can provide a guideline for health insurances and other organisations that are planning to introduce the BSC.