Vidiki uporabe uravnoteženega sistema kazalnikov v poslovni praksi podjetij, ki poslujejo v tranzicijskih razmerah
The aspects of using balance scorecard in business practice of companies operating in transitional conditions

slovenian

2012

volume 58, issue 1/2

Univerza v Mariboru, Ekonomsko-poslovna fakulteta
(Obvezni izvod spletne publikacije)

A company operating in a continuously changing environment (e.g., a transitional one) that wants to be successful or competitive has to be strategically oriented. The company has to render the defined strategy into measurable goals (this is the most evident implementation of BSC into business practice), adjust the organizational structure to the processes and the strategy and not vice versa, inform all employees on all levels about the adopted strategy, understand the strategy as a continuous process and manage changes with active management. The value of intangible assets described in this article is increasing. As a result, it is important not to neglect the recognitions of the dialectical systems theory or the use of systemic thinking, as the perceived imperfections-noted by the companies that have beenusing BSC for years-can be remedied.

28.10.2013