Balanced scorecard: A contemporary management tool for performance management

• Authors: Kornelija Severović , Lahorka Halmi

Title variants

PL

Zrównoważona karta wyników – współczesne narzędzie zarządzania wynikami przedsiębiorstwa

• Languages of publication: EN

Abstracts

EN

Changes are part of any kind of development, economic development included. The increased transfer of information and technology development lead to swift and inherent changes in today’s economy. These changes became a guideline and even an asset in the past few decades. As the amount and intensity of the information increased, the information provided by conventional financial statements was not enough for management to respond properly and promptly, and remain a leader in the market through cost reduction and created added value. For this purpose, the aim of researches conducted in 1980s and 1990s was to discover and establish a tool that would balance between the stability that every organization is striving for, and the swift and intensive changes that are integral part of any environment of any organization. Through extensive research, the concept of measuring the scorecard in a balanced way was developed during that time. The balanced scorecard as a concept was to link the gap between the past and conventional financial statements, and the future, meaning the mission and vision of the organization. Over the years, the balanced scorecard has evolved and proved to be an enduring business management idea since its conception. The aim of this paper is to present the meaning, role and development stages of the balanced scorecard method, which enables management to have a share in the inevitable changes of the business environment. Methods used in this paper are methods of analysis and synthesis, and methods of induction and deduction.

PL

Zmiany są częścią każdego rozwoju, w tym rozwoju gospodarczego. Zwiększony przesył informacji oraz rozwój technologii prowadzą do błyskawicznych i nieodłącznych zmian w dzisiejszej gospodarce. W ciągu kilku ostatnich dziesięcioleci zmiany te stały się koniecznością, a co więcej – wartością. Ponieważ ilość i intensywność informacji wzrosły, informacje dostarczane w konwencjonalnych sprawozdaniach finansowych nie były wystarczające, aby kadra zarządzająca reagowała prawidłowo i szybko i pozostawała liderem na rynku poprzez redukcję kosztów i stworzoną wartość dodaną. Dlatego celem badań prowadzonych w latach osiemdziesiątych i dziewięćdziesiątych XX wieku było odkrycie i ustanowienie narzędzia, które wprowadziłoby równowagę pomiędzy stabilnością, do jakiej dąży każda organizacja, a szybkimi i intensywnymi zmianami będącymi integralną częścią środowiska dowolnej organizacji. Poprzez obszerne badania koncepcja pomiaru zrównoważonej karty wyników rozwinęła się w tym czasie w sposób zrównoważony. Zrównoważona karta wyników miała wypełnić lukę pomiędzy przeszłością i konwencjonalnymi sprawozdaniami finansowymi a przyszłością, oznaczającą misję i wizję organizacji. Przez lata zrównoważona karta rozwoju ewoluowała i od początku okazała się trwałą ideą zarządzania biznesem. Celem niniejszej pracy jest prezentacja znaczenia, roli i stadiów rozwoju metody zrównoważonej karty wyników, która umożliwia kadrze zarządzającej uczestnictwo w nieuchronnych zmianach środowiska biznesu. Metody zastosowane w niniejszej pracy to analiza i synteza, a także indukcja i dedukcja.

Keywords

EN

balanced scorecard; performance management; methods of management

PL

zrównoważona karta wyników; zarządzanie przedsiębiorstwem; metody zarządzania

• Publisher: Małopolska Wyższa Szkoła Ekonomiczna
• Journal: Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie
• Year: 2013
• Issue: 2(23)
• Pages: 183-189

Dates

published

2013-12

Contributors

author

Kornelija Severović

• Karlovac University of Applied Sciences, 47000 Karlovac, Trg J.J. Strossmayera 9, Croatia

author

Lahorka Halmi

• Karlovac University of Applied Sciences, 47000 Karlovac, Trg J.J. Strossmayera 9, Croatia, tel.: [phone]

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