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2009, vol. 55, iss. 5, pp. 130-138
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Problems in the implementation of the balance card as the model of the performance measuring
Problemi u implementaciji balansne karte kao modela merenja performansi
University of Priština - Kosovska Mitrovica, Faculty of Economy, Serbia
Abstract
New dimensions in the process of measuring of the financial success of the company are given in the application of the balance card as the key tool in the process of measuring of the business success. The basis of this measuring model are the financial and nonfinancial factors - goals, process and resource quality indicators as well as the measures to be taken to achieve four perspectives (development tools). The most common restrictions in the implementation of this model are the inadequate support by the top management and the nonexistent business strategy in the company.
Sažetak
Nove dimenzije u postupku merenja finansijske uspešnosti preduzeća daju se primenom balansne karte kao ključnog alata u procesu merenja poslovnog uspeha. Bazu ovog modela merenja uspeha čine finansijski i nefinansijski faktori - ciljevi, pokazatelji kvaliteta procesa resursa i mere koje treba preduzeti za ostvarenje četiri perspektive (razvojna alata). Najčešća ograničenja u implementaciji ovog modela su neadekvatna podrška od strane top menadžmenta i ne postojanje poslovne Strategije u preduzeću.
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