Ekonomski pregled, Vol. 57 No. 1-2, 2006.
Pregledni rad
THE BALANCED SCORECARD AS A TOOL FOR ORGANIZATIONAL SUCCESS OF CROATIAN ENTERPRISES
Marko Lončarević
Sažetak
In today’s dynamic, highly competitive environment organizations must devote sig-nifi cant time, as well as human and fi nancial resources to measuring their performance in achieving strategic goals. Therefore organizations must implement an appropriate strategic management - and performance measurement system which is suitable for capturing the value of intangible assets such as employee satisfaction, innovation, and customer and supplier relationships. The fact is that the importance of strategy is more important today then it has ever been. The Balanced Scorecard has emerged as a proven and effective tool in organization’s quest to capture, describe, and translate intangible assets into real value and allow organization to successfully implement differentiating strategies. A recent survey on the sample of 400 most successful Croatian organizations found that, despite recognized problems in their business and strategic behavior, only 23 percent has implemented the Balanced Scorecard as strategic management system.
Ključne riječi
organizational success; strategic management; Balanced Scorecard
Hrčak ID:
8041
URI
Datum izdavanja:
27.2.2006.
Posjeta: 10.932 *