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• W2183062965 abstract "The constantly increasing complexity of competitive environment emphasizes the demands onarea of measurement and performance control in many companies. Number of utilized systems formeasurement and performance control were criticized due to many asymmetries in the sphere ofmeasurement and control so far. Especially their synthetic view of performance, expressiveorientation to past, disconnection of strategic stem with operative, minimal emphasis on intangibleassets seen as vehicles of present as well as future company success were criticized. Thesedeficiencies are markedly eliminated by Balance Scorecard system (BSC). It is approved systemfor measurement and performance control as well as for strategy implementation for almost 20years, and predominantly in the countries of Western Europe and USA. The BSC basis isaformulation of vision, mission and strategy that are the result of company managementconsensus. The core of the system is the way and content of file measure conceivability in a mutualbalance and also casual relations that are interconnected to strategy formulation. The correctconstruction of measures for company strategy is to tip the strategic priorities, and by means ofcasual-subsequent connection it is possible to tip the way to strategy realization. Equilibrium insystem is provided by implementation balance and strategy evaluation. Besides many positiveresponses of implemented BSC system and its contribution to effective measurements andperformance control in companies, there were also observed some negative experiences thatdeclare an insufficient contribution of the BSC, dissatisfaction with the system and failure. This viewsignifies that the BSC system is non-functional as well as without any contribution. The article isbased on the results of a research realized in a period of 2008–2011 in two phases. The aim of thefirst research phase (2008–2010) was to identify the problematic areas of the BSC systemimplementation and to propose some possible solutions. Together with the results of the firstresearch, there was realized the second research (2010–2011) to verify the connection of aim fall,or more precisely the decrease of performance with the BSC system, and to convey the extent offunction/malfunction of the BSC system in the individual respondent conditions. In the context ofthe research results, there is the aim of the article – systematization of the basic BSC principlesand their concretization by means of potential reasons of malfunction." @default.
• W2183062965 created "2016-06-24" @default.
• W2183062965 creator A5069109142 @default.
• W2183062965 date "2012-07-01" @default.
• W2183062965 modified "2023-10-18" @default.
• W2183062965 title "Source identification of potential malfunction of balanced scorecard system and Its influence on system function" @default.
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