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Funkcionisanje uravnoteženog sistema mera performansi u uslovima izražene konkurencije
Functioning of Balanced Scorecard system in strong competition
Keywords: competition; performance measurements; the Balanced Scorecard (BSC)
Sažetak
U uslovima ubrzane globalizacije i internacionalizacije tačne i pravovremene informacije postaju veoma važne za sticanje konkurentskih prednosti. Ključ uspeha preduzeća u tim uslovima predstavlja maksimalno uvažavanje "glasa" kupaca, njegovo prevođenje u poslovne potencijale i kompetencije preduzeća, kao osnove za formulisanje strategije, postavljanje ciljeva, implementaciju strategije, izbor odgovarajućeg sistema mera performansi preko kojih se vodi i usmerava preduzeće. Zbog nedostataka tradicionalnalnih mera performansi, Balanced Scorecard (BSC) je postao jedan od najpoznatijih koncepata merenja performansi. BSC pristup je novina u sistemu merenja performansi, koji sadrži i finansijske i nefinansijske mere; integriše skup mera izvedenih iz strategije kompanije i daje informacije top menadžerima za donošenje odluka.
Abstract
By speed globalization and internationalization the aim off geeting accurate information in short time period is becoming the most important factors for making concurrent adventage. The key to buisness success in these conditions is the maximum consideration for the "voice" of customers, its translation into business potentials and skills of companies such as basis for the formulation of strategies, goal setting, strategy implementation, selection of appropriate performance measurement system, which help to lead the company.Because of the weakness of the traditional performance measurements, the Balanced Scorecard (BSC) has become one of the most known models for performance measurement. The BSC approach is an innovation in the performance measurement system which contains both financial and non-financial measures; it integrates the set of measures derived from the company's strategy and gives information to top managers for making a big decisions.
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Reference
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