The aspects of using balance scorecard in business practice of companies operating in transitional conditions

Podjetje, ki deluje v nenehno spreminjajočem se okolju (takšno je tudi tranzicijsko) in želi biti pri tem uspešno oz. konkurenčno, mora biti strateško usmerjeno. Opredeljeno strategijo mora prevesti v merljive cilje (gre za najbolj nazorno implementacijo uravnoteženega sistema kazalnikov v poslovno prakso) ter prilagoditi organizacijsko strukturo procesom in strategiji, ne pa obratno, informirati vse zaposlene na vseh ravneh o sprejeti strategiji, jemati strategijo kot kontinuiran proces, upravljati spremembe z aktivnim vodenjem. Pomen neopredmetenih sredstev, kot smo jih opisali v tem članku, narašča. Pri tem ne kaže zanemariti spoznanj dialektične teorije sistemov oz. uporabe sistemskega načina razmišljanja, saj je možno zaznane pomanjkljivosti - ugotovila so jih podjetja, ki kazalnike uporabljajo že vrsto let - odpraviti prav z uporabo teh spoznanj.A company operating in a continuously changing environment (e.g., a transitional one) that wants to be successful or competitive has to be strategically oriented. The company has to render the defined strategy into measurable goals (this is the most evident implementation of BSC into business practice), adjust the organizational structure to the processes and the strategy and not vice versa, inform all employees on all levels about the adopted strategy, understand the strategy as a continuous process and manage changes with active management. The value of intangible assets described in this article is increasing. As a result, it is important not to neglect the recognitions of the dialectical systems theory or the use of systemic thinking, as the perceived imperfections-noted by the companies that have beenusing BSC for years-can be remedied