- citati u SCIndeksu: 0
- citati u CrossRef-u:0
- citati u Google Scholaru:[
]
- posete u poslednjih 30 dana:5
- preuzimanja u poslednjih 30 dana:3
|
|
2015, vol. 3, br. 2, str. 21-28
|
BSC okvir kao podloga za unapređenje poslovanja preduzeća
BSC framework as a basis for improving business operations
Sažetak
Prilikom BSC orijentacije u poslovanju, bitno je odabrati prave ciljeve koje bi trebalo ostvariti i prave načine za širu afirmaciju postignutih rezultata. Jedino će tako uloženi resursi imati pozitivan efekat na svest, imidž, lojalnost kupaca i drugih partnera, kao i dugoročno - na veću prodaju i profit. Za kompanije nije dovoljno da samo razvijaju i implementiraju društveno odgovorne inicijative, već i da ih efikasno i efektno promovišu. Neizostavan deo slobodnog tržišta je transparentnost i dostupnost relevantnih informacija, na osnovu kojih druga strana, odnosno stejkhoideri, mogu da formiraju svoje stavove i mišljenja i donose konačne odluke o svom ponašanju.
Abstract
It is important to choose the right goals to be accomplished and the right ways for a broader affirmation of the achieved results during BSC orientation in business. Only in this way will the Invested resources have a positive effect on the awareness, image and loyalty of the customers and other business partners, as weil as on bigger sales and higher profit in the long run. For companies, it is essential not only to develop and implement socially responsible initiatives, but to promote them in an efficient and effective way as well. An essential element of the free market is the transparency and availability of socially relevant information, upon which other parties (i.e. stakeholders) may form their opinions and attitudes and make final decisions concerning their behaviour.
|
|
|
Reference
|
|
*** (2003) u: Šesta međunarodna konferencija: Upravljanje kvalitetom i pouzdanošću DQM, Beograd, 2003, Zbornik radova
|
|
*** Skripta sistem strateškog menadžmenta-BSC. Podgorica: Mašinski fakultet
|
|
*** (2000) Poslovnik o kvalitetu HET-a. Trebinje
|
|
Barandun, A. (2000) Balanced scorecard: A promising performance management system for non-profit-organizations. www.agrideainternational.ch/fileadmin/10_International/PDF/RDN/RDN_/bn1_00_barandun.pdf
|
|
Bidgoli, H. (1997) Modem information system for managers. Bekersdield, California: Department of management, California State University
|
6
|
Blocher, E.J., Chen, K.H., Lin, T.W. (1999) Cost management: A strategic emphasis. New York: McGraw-Hill
|
|
Cooper, R., Kaplan, R.S. (1999) The design of cost management systems: Text & cases. Englewood Cliffs, NJ, itd: Prentice Hall
|
2
|
Cooper, R., Slagmulder, R. (1997) Target costing and value engineering. Portland: Portland Press
|
|
Couper, R., Slagmulder, R. (1999) 'Supply Chain Development, fpr de Lean Enterprise. Portland: Productivity Press
|
8
|
Drury, C. (2001) Management accounting for business decisions. London: Thomson Learning
|
|
Hannula, M., Kulmala, H.I., Suomala, P. (1999) Total quality management and balanced scorecard: A comparative analysis. Tampere Finland
|
|
Hansen, P.D., Mowed, M.M. (2003) Management Accounting, South-Westwrn. Ohio: Thomson Learning, Mason, 6th edition
|
2
|
Jokić, D. (2000) Preduzetništvo. Beograd: Biblioteka Inicijacija, edicija Preduzetnički biznis, drugo izdanje
|
11
|
Kaplan, R.S., Norton, D.P. (2001) The strategy-focused organization: How balanced scorecard companies thrive in the new business environment. Boston, MA, itd: Harvard Business School Press
|
|
Kaplan, R.S. (1998) Advanced management accounting. Englewood Cliffs, NJ: Prentice-Hall
|
|
Karsten, O. (2002) Corporate Performance Management mit Business Intelligence Werkzeugen. Germany: Hanser
|
|
Krivokapić, Z., Vujović, A. (2011) 3P - pristup za održivi uspjeh QMS-a. Kvalitet, vol. 21, br. 1-2, str. 36-38
|
1
|
Malinić, C. (2008) Upravljanje troškovima kroz lanac vrednosti preduzeća - strategijski pristup jačanju troškovne konkurencije. u: 12. kongres SRRRS, Zbornik radova, Banja Vrućica
|
3
|
Malinić, S.D. (2008) Upravljačko računovodstvo. Kragujevac: Ekonomski fakultet
|
12
|
Niven, P.R. (2003) Balanced scorecard step by step: Maximizing performance and maintaining results. New York, itd: Wiley
|
1
|
Porter, E.M. (1992) The competative advantage of nations. London: The Macmallan Press Ltd
|
|
Sekerez, V. (2007) Koncept upravljanja troškovima kroz lanac vrednosti preduzeća - strateške implikacije. Kragujevac: Ekonomski fakultet, Doktorska disertacija
|
|
Shroeder, R. Upravljanje proizvodnjom, odlučivanje u funkciji proizvodnje. u: Biblioteka gospodarska misao, Zagreb: Nacionalna i sveučilišna knjižnica
|
1
|
Terziovski, M., Samson, D., Dow, D. (1997) The business value of quality management systems certification: Evidence from Australia and New Zealand. Journal of Operations Management, vol. 15, str. 1-18
|
7
|
Vukmirica, V.J. (2012) Ekonomiks i državni menadžment. Beograd: Zavod za udžbenike i nastavna sredstva
|
7
|
Wenger, E. (1998) Communities of practice: Learning, meaning and identity. Cambridge: Cambridge University Press
|
|
Withers, E., Ebrahimpour, M. (2001) Impact of ISO 9000 registration on European firms: A case analysis. Integrated Manufacturing Firms, vol. 12 br. 2
|
|
|
|