Zavádzanie BSC (Balanced Scorecard) na úrovni samosprávy.
Autoři | |
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Rok publikování | 2013 |
Druh | Článek ve sborníku |
Konference | INTERPOLIS 2012. Zborník príspevkov z IX. vedeckej konferencie doktorandov a mladých vedeckých pracovníkov s medzinárodnou účasťou. |
Fakulta / Pracoviště MU | |
Citace | |
Obor | Ekonomie |
Klíčová slova | Balanced Scorecard; BSC; Performance Measurement; Municipality |
Popis | The main principle of any business is to increase its performance, which requires selecting the correct concept of performance measurement and management. Currently, many organizations are still focused on monitoring the past season, and thus prefer to measure performance solely on the basis of financial indicators. Balanced Scorecard, called in a shortened form „BSC“, represents a kind of a compromise between the financial criteria for performance measurement and assessment of the organization's survival and succes in the future. Abroad, the concept of BSC is considered as an established method to be used in the strategic management at the municipal level, in the Slovak Republic it is still rare and exceptional. In the presented paper we want to show the application possibilities of the BSC concept at the municipal level for the purpose of measurement, management and continuous improvement of the overall performance of a selected municipality with regard to the development of its strategic objectives. |
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