SYSTEM BALANCED SCORECARD V PODNIKOVOM RIADENÍ

• Authors: Gavurová Beata

Title variants

EN

Balanced Scorecard System in the enterprise management

• Languages of publication: SK

Abstracts

EN

The article deals with the Balanced Scorecard (BSC), the system that reacted to the criticized explanatory ability of the value criteria for measuring the performance of an enterprise. The change, which was brought by this concept, was the extension and linking of performance measurements of purely financial indicators to indicators from other perspectives of enterprise's activity. Besides theoretical review of BSC, its characteristics, evolution, reasons for and benefits of the application, the author presents the results of the first exhaustive survey in Slovak firms implementing BSC and their clients – companies with deployed BSC systems. She concludes with the comparison of her findings and the research results of renowned American Balanced Scorecard Institute.

Keywords

EN

BALANCED SCORECARD; BSC; STRATEGIC BUSINESS MANAGEMENT; ENTERPRISE; MANAGEMENT

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2011
• Volume: 59
• Issue: 2
• Pages: 163 – 177

Contributors

author

Gavurová Beata

• Technická univerzita v Košiciach, Ekonomická fakulta, Katedra bankovníctva a investovania, Nemcovej 32, 040 01 Košice, Slovak Republic