In 2010, Biersteker and Kann propose a framework to facilitate the management of business units within monasteries. This concept uses a concrete case understanding the significance of tradition within a monastery, combined with new management concepts in order to develop a new way of organizational design based on common goals. This thesis utilizes the findings of a detailed business & financial analysis, as well as qualitative interviews to critically reflect the organizational and financial performance of a specific abbey in Lower Austria. The authors observe how necessary governance (transparency) and financial management are for monasteries. The paper should be a contribution for state of the art management within church owned business operations.
In Ihrer Arbeit aus dem Jahr 2010 befassen sich die Autoren Biersteker und Kann mit dem Thema Management von klösterlichen Wirtschaftsbetrieben. Die Auseinandersetzung mit diesem Thema wurde anhand eines konkreten Beispiels detailliert ausgeführt. Zunächst befassten sich die Autoren mit der Bedeutung der Begriffe Werte, Regeln und Handlungsprinzipien nach dem heiligen Benedikt, anschließend mit dem Thema Einsatz von neueren Managementmethoden in eben genannter Organisation. Dies diente letztendlich der Entwicklung von gemeinsamen Zielen für eine neue „state of the art“ Organisationsform in 21. Jahrhundert. Die Arbeit bedient sich umfassender Erkenntnisse aus eine betriebswirtschaftlichen Analyse eines Stiftsunternehmens in Niederösterreich, sowie einiger qualitativer Interviews mit Entscheidungsträger im ebengenannten. Letztendlich zeigen die Autoren wie wichtig die Themen Governance und Wirtschaften in einem Stiftsbetrieb sind. Diese Arbeit soll einen Beitrag zur Förderung des Dialogs zwischen Wirtschaft und Kirche dienen.
Table of Contents
1 Abstract
2 Introduction
3 The Benedictine Community & Göttweig Abbey
3.1 Benedict of Nursia
3.2 The Rule of Benedict
3.3 The Benedictine Confederation
3.4 The Austrian Benedictine Confederation
3.5 Göttweig Abbey
3.6 Göttweig Abbey’s Organization
3.7 Göttweig Abbey’s Vision, Mission and Core Values
3.8 Göttweig Abbey’s Business Undertakings
4 Analysis of the current Business Situation Using Conventional Tools
4.1 Porter five forces
4.1.1 SWOT Analysis
4.2 Value Chain Analysis
4.3 Process Portfolio Matrix
4.4 Who, What, Where, When and Why Analysis
4.5 Summary of customer demands: “Customer Perceived Value” Analysis for GA guests
4.6 Summary of customer key purchasing attributes
4.7 Summary of GA’s main competitors
4.8 Summary of Management & Control: Management Objectives at GA
4.9 Analysis of Management operations and strategy implementation, using the Integrated Management System
5 Financial Analysis of the current Business Situation
5.1 Key figures 2005-2008
5.2 Profitability 2005-2008
5.3 Defining Key Contributors to Overall Cost
5.4 Defining Key Profit centers
5.5 About Income, Cash Flows and Liquidity
5.5.1 Going Concern Value
5.5.2 Choice of Accounting Policy
5.5.3 Liquidity
5.5.4 Calculation and Interpretation of cash flows
5.6 Du Pont Analysis
5.7 Simplified Activity Based Costing Model
5.8 Interpreting Financial Performance 2009
5.8.1 Accommodation
5.8.2 Tourism & Culture
5.8.3 Business Interests
5.8.4 Forestry
5.8.5 Gastronomy
5.8.6 Investment management
5.9 Break Even Analysis
6 Analysis of the current Business Situation through Interviews
6.1 Galbraith’s “Star” Model
6.2 Customer Segmentation
6.2.1 Mass Tourism – Bus Groups & Individual Tourists (Tourism & Culture and Gastronomy BU’S)
6.2.2 Conference & Event Organizers and Wedding Parties (Gastronomy BU)
6.2.3 Investment Management BU
6.2.4 Lumber Buyers (Forestry BU)
6.2.5 Classical Music Enthusiasts (Tourism & Culture BU)
6.2.6 Travelers & Backpackers and Local Youth (Accommodation BU)
6.2.7 Individuals or Groups Seeking (Spiritual) Reflection and Solitude (Accommodation BU)
6.2.8 New Customer Groups
6.3 Strategy and Organizational Design
6.3.1 Strategy and Organizational Capabilities (Design Criteria)
6.3.2 Structure
6.3.3 Processes
6.3.4 Lateral connections and meeting practices
6.3.5 Rewards
6.3.6 People Practices (and Culture)
7 Redesigning GA’s Business Organization
7.1 Organizational Design Principles
7.2 Strategy and OD Transition Process
7.2.1 Clerical Strategy and OD
7.2.2 Business Strategy and OD
7.2.3 Reaching Equilibrium between clerical and business interests
7.2.4 Leadership During Transition Phase
7.3 Transitional Strategy and OD
7.3.1 Recommended Transitional Strategy – Increase Sales & Marketing for Gastronomy and Tourism & Culture
7.3.2 Recommended Transitional Organizational Design
Objective & Topics
The primary objective of this thesis is to provide an objective report on the business and financial situation of Göttweig Abbey (GA) and to develop a "to be" organizational framework. The research investigates the causes of declining performance and liquidity challenges, while formulating concrete improvement suggestions based on organizational design literature and qualitative interviews with key decision-makers.
- Benedictine tradition and modern management integration
- Financial analysis of business units including profitability and cost drivers
- SWOT and Value Chain analysis of GA’s current business operations
- Organizational design assessment using Galbraith’s “Star” Model
- Development of a transitional strategy and organizational redesign
Excerpt from the book
4 Analysis of the current Business Situation Using Conventional Tools
Business is about creating value. Value, in its broadest sense, refers to the amount of money customers are willing to pay for a good or a service. The challenge for managers and their businesses is, first, to create value for customers and, second, to extract some of that value in the form of profit for the firm. The difference between the value of a firms’ output and the cost of its material inputs is called value added. The value added created is distributed among different parties: employees (wages and salaries), lenders (interest), government (taxes), and owners (profit) (Grant, 2008). Whether businesses should operate exclusively in the interest of their owners is clear at GA. The responsibility of business units within GA is to employ people, run the infrastructure, serve guests and customers, as well as operate profitably to support the existence of GA in the long run.
Based on his experience within GA and further sources, Dr. Kann provided the input for the following conventional analysis tools.
Summary of Chapters
1 Abstract: A brief overview of the authors' proposal for a monastery-specific management framework derived from business analysis and qualitative interviews.
2 Introduction: Outlines the historical context of Göttweig Abbey, the current financial decline, and the scope of the thesis in addressing strategic and organizational challenges.
3 The Benedictine Community & Göttweig Abbey: Details the historical foundations, values, and organizational structure of the Benedictine community and the specific undertakings of Göttweig Abbey.
4 Analysis of the current Business Situation Using Conventional Tools: Uses standard management frameworks such as Porter’s Five Forces, SWOT, and Value Chain analysis to diagnose the abbey's business environment and operational strengths and weaknesses.
5 Financial Analysis of the current Business Situation: Provides a deep dive into financial performance metrics, cost centers, and profitability, highlighting the critical financial pressures faced by the abbey.
6 Analysis of the current Business Situation through Interviews: Applies Galbraith’s “Star” Model to analyze qualitative data from interviews with key monastery stakeholders regarding strategy, structure, and processes.
7 Redesigning GA’s Business Organization: Presents recommendations for a new organizational design, including transition processes and practical "quick-win" strategies to improve operational effectiveness.
8 Interpretation & Summary: Concludes the thesis by reflecting on the intersection of clerical tradition and modern management needs, emphasizing the need for structural renewal.
Keywords
Göttweig Abbey, Benedictine Monastery, Organizational Design, Business Strategy, Financial Analysis, Galbraith’s Star Model, Operational Management, Profitability, Cost Drivers, Change Management, Value Chain Analysis, Clerical Organization, Business Process Management, Strategic Planning, Customer Segmentation
Frequently Asked Questions
What is the fundamental focus of this thesis?
The work focuses on the intersection of traditional Benedictine values and modern management practices to solve the operational and financial challenges currently faced by Göttweig Abbey.
What are the central thematic fields addressed in the paper?
The core themes include business strategy, organizational design, financial accounting, and the management of diverse business units ranging from forestry to gastronomy.
What is the primary goal of the researchers?
The goal is to provide an objective assessment of the abbey's current financial situation and to create a viable, "to be" organizational framework that secures the long-term future of the monastery.
Which scientific methods were applied?
The authors utilized conventional business tools like Porter’s Five Forces and Value Chain analysis, the Integrated Management System (IMS), and Galbraith’s “Star” Model, alongside qualitative interviews with key monastery decision-makers.
What topics dominate the main body of the work?
The main body examines the current financial performance, analyzes operational bottlenecks, and uses organizational design theories to identify gaps in strategy and leadership.
Which keywords best characterize the research?
Key terms include monastery management, organizational design, strategic alignment, financial sustainability, and internal governance within church-owned businesses.
How does the abbey manage its transition from clerical to professional business management?
The authors suggest a shift toward more professionalized leadership structures, such as appointing a Managing Director to bridge the gap between the clergy and the business units.
What specific financial insight is provided regarding the gastronomy unit?
The analysis reveals that the gastronomy unit is a significant "cash burner" and identifies a lack of formal procurement processes and pricing strategies as major drivers for its underperformance.
- Citation du texte
- Dr. Johann Sebastian Kann (Auteur), Marcel Biersteker (Auteur), 2010, Managing Monasteries. Strategy and Organizational Design, Munich, GRIN Verlag, https://www.grin.com/document/160191
