About

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.