BALANCED SCORECARD IN TRADING COMPANY

V sodobnem poslovnem okolju je danes vse tako kompleksno in spremenljivo, da klasična managerska orodja za vodenje podjetij postajajo neustrezna. V ta namen je v magistrskem delu predstavljena uporaba uravnoteženega sistema kazalnikov kot učinkovitega orodja načrtovanja in izvajanja strategije v obravnavanem podjetju, saj le-ta uspešno usmerja podjetje k dolgoročni uspešnosti. V teoretičnem delu bo razloženo, kaj je kontroling, ki je v sodobnem poslovnem okolju nujno potreben, in orodje le-tega – uravnoteženi sistem kazalnikov (USK). V zadnjem delu bodo podani predlogi za izboljšavo.In modern business environment nowadays everything is so complex and changeable that classic manager tools are becoming unsuitable. Therefore the purpose of the present master work is to present the use of Balanced Scorecard system (BSC) as an efficient tool for planning and implementation of the business strategy in the company in question. Such strategy leads the company to a long-term success. The theoretical part gives definitions and explanations of the notions such as controlling as well as the origin and development of the BSC, including the four accompanying viewpoints. The following part includes the presentation of the ratios currently used by the company in question. The final part gives some suggestions for improvement