NEW DIMENSIONS OF BALANCED SCORECARD

Yıl 2013, Cilt: 5 Sayı: 1, 162 - 171, 01.06.2013

Erika Blumne Ban Roland Gacsi Katalin Lepp

Öz

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.

Anahtar Kelimeler

controlling, balanced scorecard, organizational culture

Kaynakça

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