System Balanced Scorecard and possibilities of its using in a certain firm

The Balanced Scorecard method is a very young and up-to-date method. It is a marketing synthesis, assessment of internal processes, financing and economy, innovation and growth of the company with a strong relation to the strategy and measuring company efficiency. The objective of this Diploma thesis was to show the reality that Balanced Scorecard is a useful tool, which can transform strategy to the real form, achieve a complex view on the whole company and get to know what is hidden on the background of financial results. In the thesis the stress is put on defining the targets and their initerrelation. Holding organized companies of MOTOR JIKOV Group, where I worked on my Diploma thesis, do not use the concept of Balanced Scorecard yet. Despite this, their priority is to have the whole balanced system of assessment of company performance and they do not to prefer only financial indicators. They try to include even other ``perspectives`` (as in BSC spheres of interests are shown) - fellow-workers (perspective of learning and growth), customers and internal company processes