NEW DIMENSIONS OF BALANCED SCORECARD

Abstract

The Balanced Scorecard’s primary form of novelty is that it connects strategic management with control and it relies not only on financial but non-financial indicators also. Its simplicity, transparency, and substantive responses on management problems made it extremely popular. Introduction of the Balanced Scorecard requires innovative organizational culture, otherwise the development can be hugely tiring and energy-intensive. Strategists (senior), executive staff, together with the whole organization go through a learning process while implementing the model. Controlling is in charge of monitoring the plan to be carried out properly. In our presentation we would like to create a picture of corporate performance evaluation systems with particular focus on the traditional financial aspects highlighting their deficiencies. Briefly we also would like to show those complex corporate performance evaluation approaches introduced in the 21st Century also known as the information age, which contributed significantly to the value creation in businesses. Furthermore we find it important to describe the main features, steps of introduction and conditions of the Balanced Scorecard. Finally our target was to provide a possible adaptation of the Balanced Scorecard methodology to a company’s controlling system.

Keywords

• controlling, balanced scorecard, organizational culture

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