Das Logistik-Glossar
Balanced scorecard
This term describes a control and communications instrument for companies and organizations. It is used to formulate, implement and review company strategies.
The U.S. business experts Robert S. Kaplan and David P. Norton developed the balanced scorecard at the beginning of the 1990s. They created the concept as a way of closing the gap between the vision of a strategy (crafted by company managers) and the frequent deviations in implementation (done by employees).
Kaplan and Norton take four basic perspectives: the financial perspective, the customer perspective, the internal-process perspective, and the learning and growth perspective. Targets, key indicators, specifications and activities that conform to each strategy are to be defined. As a strategy is implemented, its results can be evaluated and estimated. If necessary, aberrations can be corrected.
Benchmarking
Benchmarking is a comparison of certain key figures within a company or between competing companies. It focuses on functional and process areas. The key figures can include factors such as costs, performance, customer satisfaction or organizational structure. Generally, the key figures of the best competitor are used as the standard.
Bordereau
Bordereau is a cargo manifest typically used in forwarding agents’ collective shipments. It lists the individual shipments (similar to a freight list). It also tells the receiving forwarder which costs he should charge the recipient. On the other hand, the document serves as the return account of the receiving forwarder that shows his costs and is presented to the shipping forwarder. Bordereaus are now frequently transmitted by electronic data interchange (EDI).
