Applying Balanced Scorecard in Business

U današnje vrijeme situacija između i u poduzećima postaje sve složenija, a uzrok tomu je porast globalizacije i stupnja konkurentnosti, napredak postojeće i stvaranje nove tehnologije te sama pojava visokih zahtjeva kupaca koja rezultira stvaranjem novih uvjeta poslovanja. Zbog svega navedenog postavlja se zadatak menadžerima koji kroz razne tehnike i metode usavršavaju i uspješno izvršavaju upravljanje poduzećem. Jedna od metoda pomoću koje dolazi do mjerenja uspješnosti poslovanja poduzeća je Balanced Scorecard. Balanced Scorecard je metodologija uravnoteženih ciljeva koja se temelji na četiri osnovne perspektive putem kojih poduzeće nastoji ostvariti postavljene ciljeve. Putem BSC-a menadžerima se pruža mogućnost uočavanja nepravilnosti i nedostataka u provođenju svih zadaća poduzeća. Metoda BSC primjenjuje se u raznim poduzećima, kako razvijenim tako i u nerazvijenim iz razloga što za ključnu uspješnost poslovanja poduzeća ne koristi samo financijski, nego i druge čimbenike.Nowadays, the situation between and in companies are becoming more complex, and the main cause is increase of globalization and stage of competitiveness, the advancement of the existing and the creation of new technology, and appearance of high customer demands which results in creation of new business conditions. Because all of this, a task is assigned to managers who through various techniques and methods, perfect and successfully manage the company. One of the methods by which comes to business performance measurement in companies is a Balanced scorecard. The Balanced scorecard is a methodology of balanced goals which is based on four basic perspectives through which company strives to achieve the set goals. BSC provides possibilities of detecting irregularities and disadvantages in carrying out all tasks of the company to managers. The BSC method is applied to a variety of companies, both developed and underdeveloped, for the fact that the key business performance of a business is not only financial but also other factors