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2020, br. 1, str. 112-136
Ocena primenjivosti Balanced Scorecard koncepta u malim i srednjim preduzećima
aUniverzitet u Novom Sadu, Fakultet tehničkih nauka
bInstitut ekonomskih nauka, Beograd

e-adresaivanajolovic@uns.ac.rs
Projekat:
The realization of the research was supported by the funds of the Ministry of Education, Science and Technological Development of the Republic of Serbia, in accordance with the Scientific Research Program 2019-2025 of the Faculty of Technical Sciences, University of Novi Sad, and the Scientific Research Program 2019-2023 of the Institute of Economic Sciences in Belgrade

Sažetak
Savremena upravljačka koncepcija Balanced Scorecard (BSC), zahvaljujući efikasnim rešenjima koja nudi, privlači sve veću pažnju svetske menadžment javnosti. BSC je sistem merenja performansi koji objedinjuje tradicionalnu, finansijsku perspektivu sa perspektivama: potrošača, internih poslovnih procesa, učenja i rasta, te omogućava razumevanje vizije i strateških ciljeva preduzeća, jačanje interne komunikacije zaposlenih i efikasnije obavljanje ključnih poslovnih aktivnosti. Implementacija BSC koncepta u velikim preduzećima predstavlja prilično jednostavan i efikasan proces, dok je postupak ugrađivanja njegovih postulata u strukturu malih i srednjih preduzeća izuzetno složen i neizvestan. Iz tog razloga, cilj istraživanja naučnog rada je ocena primenjivosti BSC-a u malim i srednjim preduzećima, uz istovremeno sagledavanje primera uspešnih i manje uspešnih implementacionih praksi i najčešćih razloga neprimenjivanja sâme koncepcije. Istraživanje je inspirisano zapažanjem da je svetska literatura donekle zanemarila analizu primene BSC koncepta u malim i srednjim preduzećima. Za potrebe istraživanja korišćene su: deskriptivna i komparativna metoda, tehnika analize i sinteze, kao i analiza sadržaja relevantne literature referentnih nacionalnih i inostranih autora. Rezultat istraživanja je potvrđena pretpostavka da je implementacija BSC koncepta u malim i srednjim preduzećima moguća, ali istovremeno i prilično kompleksna i zahtevna usled dejstva različitih varijabli. U skladu sa time, u istraživanju su izvedene preporuke da BSC model treba pojednostaviti, opteretiti manjim brojem metrika i na taj način učiniti primenjivijim u preduzećima male i srednje veličine.
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O članku

jezik rada: engleski
vrsta rada: naučni članak
DOI: 10.5937/skolbiz1-28253
primljen: 03.09.2020.
prihvaćen: 27.11.2020.
objavljen u SCIndeksu: 06.03.2021.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0