Leaning Brick Pile Review: A Unique Instrument for Strategic Controlling

Introduction

The Leaning Brick Pile, also known as “Schiefer Ziegelturm” in German, is a powerful tool used in strategic controlling. It is a graphical representation that compares the book and market values of strategic business units in a coordinate system. The unique arrangement of the strategic business units creates a visual representation that resembles a leaning brick pile, hence the name.

Key Features

One of the key features of the Leaning Brick Pile is its ability to provide a clear and concise overview of the performance of different strategic business units. By comparing the book and market values in a graphical format, decision-makers can quickly identify areas of strength and weakness within the organization.

Benefits

There are several benefits to using the Leaning Brick Pile in strategic controlling. One of the main advantages is its ability to highlight discrepancies between the book value and market value of strategic business units. This can help organizations make informed decisions about resource allocation and strategic planning.

How It Works

The Leaning Brick Pile works by plotting the book value and market value of each strategic business unit on a coordinate system. The resulting graphical representation shows the relative performance of each unit and allows for easy comparison between them. This visual representation can help decision-makers identify trends and patterns that may not be apparent in traditional financial reports.

Additional Information

While the Leaning Brick Pile is a powerful tool for strategic controlling, it is important to note that it is not a standalone solution. It should be used in conjunction with other financial analysis tools to provide a comprehensive view of the organization’s performance.

For more information on the Leaning Brick Pile, you can visit the Wikipedia page dedicated to this topic. The link is provided below:

The Leaning Brick Pile on Wikipedia: [insert link here]

Conclusion

In conclusion, the Leaning Brick Pile is a unique and effective instrument for strategic controlling. Its graphical representation of book and market values allows organizations to gain valuable insights into their performance and make informed decisions about their strategic direction. By incorporating the Leaning Brick Pile into their financial analysis toolkit, organizations can improve their strategic planning and resource allocation processes.