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Budimir-Vrednovanje koncepta balanced scorecarda

July 3, 2015 K. V. 0 Comments

VREDNOVANJE KONCEPATA BALANCED SCORECARDA

Nemanja Budimir, mag.

SAŽETAK

Početkom 1990- ih godina, Robert Kaplan i David Norton, radeći na projektu „Merenje organizacionih performansi u budućnosti“, razvili su koncept Balanced Scorecard (BSC). Uočeno je da u novom društvu, društvu znanja, nije dovoljno meriti organizacione performanse samo sa finansijskim merama, nego je potrebno uključiti i nefinansijske mere iz perspektive: potrošača, internih procesa i inovacija i učenja. U kasnijim fazama inovacija koncepta BSC, autori razvijaju BSC kao poseban menadžment strategijski sistem, a nakon toga uz pomoć strateških mapa i kaskadnog sistema povezivanja i implementiranja strategije na različitim organizacionim nivoima, stvaraju najsofisticiraniji menadžment sistem, komunikaciona sredstva i metodologiju za povezivanje dugog roka, odnosno vizije i strategije, sa kratkim rokom na implementiranju strategije. Ovim radom želi se istražiti evolucija koncepta Balanced Scorecard, kao jednog od najznačajnijih inovacija u menadžmentu dvadesetog veka, u oblasti menadžmenta planskih sistema i sistema merenja organizacionih performansi.
Ključne reči: Balanced Scorecard, strategijski sistem, performanse, strategijske mape


NEMANJA BUDIMIR, MA
THE EVOLUTION OF BALANCED SCORECARD CONCEPT
ABSTRACT

Robert Kaplan and David Norton developed the concept of Balanced Scorecard (BSC) while working on the project Measurement of Future Organizational Performance, at the beginning of the 1990. The authors realized that in the modern society, the society of knowledge, it is not enough to use onlyfinancial measurements in order to measure organizational performace, but also non-financial measurements from the following perspectives: consumer, internal processes, innovations and learning. During the later stages of BSC concept innovation, the authors develop BSC as a separate system of strategic management, and then, through strategic maps and cascade system of connections and strategy implementation on different organizational levels, they made the most sophisticated management system communication tool and methodology for connection between long-term (vision and strategy) and short term in strategy implementation. The purpose of this paper is to research the evolution of Balanced Scorecard, as one of the most important innovations in 20th century management, in the area of management of planning system and system of organizational performace measurement.
Key words: Balanced Scorecard, strategic system, performance, strategy maps

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