Pregledni rad
RESEARCH ON THE APPLICATION OF THE BALANCED SCORECARD AMONG THE CROATIAN COMPANIES
Najla Podrug
; Sveučilište u Zagrebu, Ekonomski fakultet
Ivona Vrdoljak Raguž
orcid.org/0000-0002-3237-4694
; Sveučilište u Dubrovniku, Odjel za ekonomiju i poslovnu ekonomiju
Ivana Pavković
Sažetak
The Balanced Scorecard concept was developed in the early 1990s as a tool that enables companies to clarify their vision and strategy. The Balanced Scorecard is a communication tool, a measurement system and a system of strategic management. The experience of many companies that have applied this model is a proof that the Balanced Scorecard may advance the company's business if introduced seriously and in the right manner. The research on the application of the Balanced Scorecard has shown that a large majority of managers in Croatian companies are familiar with Balanced Scorecard, but only a small number actually apply it. The research has also proven that all companies applying the concept are satisfied with it. As the greatest benefits they emphasize: achievement of better management of the company as a whole and possibility of better monitoring and implementation of the planned strategy. This work endeavors to encourage companies to direct their business operation to the future, to start developing awareness of strategic management and understand advantages that application of this tool provides.
Ključne riječi
Balanced Scorecard; Balanced Scorecard application; Croatian companies
Hrčak ID:
94171
URI
Datum izdavanja:
21.12.2012.
Posjeta: 3.347 *