Faisst, UlrichBuhl, Hans Ulrich2018-01-162018-01-1620052005https://dl.gi.de/handle/20.500.12116/12505To support a value-based management and to satisfy regulatory transparency requirements and legal reporting obligations, corporations require a corporate-wide consistent database with return and risk information. Despite existing technical integration approaches, such as data warehouse or OLAP solutions, the development of corporate-wide consistent return and risk databases is so far impossible, as adequate financial methods and performance measurement systems are lacking.Integrated Enterprise Balancing enables corporations of all industries to control their business activities with corporate-wide consistent return and risk measures. The presented performance measurement system enables corporations to additively connect return and risk measures on arbitrary aggregation levels and to perform such an aggregation also within multiple dimensions. Hence, it is a conceptual solution for the development of integrated return and risk databases.IntegratedIT-enabled return and risk managementRequirements on the Consistency of Return and Risk DatabasesValue-based ManagementIntegrated Enterprise Balancing mit integrierten Ertrags- und RisikodatenbankenText/Journal Article1861-8936