master's thesis
Balance scorecard as an instrument of measuring business performance

Maja Savić (2015)
University of Pula
Faculty of economics and tourism "Dr. Mijo Mirković"
Metadata
TitleBalanced scorecard kao instrument mjerenja poslovnih performansi
AuthorMaja Savić
Mentor(s)Robert Zenzerović (thesis advisor)
Abstract
U posljednjih nekoliko desetljeća, zbog sve veće globalizacije i stupnja konkurentnosti, napretka tehnologije, sve složenijih poslovnih procesa i visokih zahtjeva kupaca, javljaju se novi uvjeti poslovanja zbog kojih današnji menadžeri trebaju poznavati određene alate, tehnike i metode kako bi mogli uspješno upravljati poduzećem. Kao jedna od metoda za mjerenje uspješnosti poslovanja i povećanja njegove učinkovitosti javila se, devedesetih godina prošlog stoljeća, Balanced scorecard metoda. BSC se može interpretirati kao metodologija upravljačkog računovodstva namijenjena menadžmentu poduzeća za međusobno usklađivanje i podržavanje ključnih procesa. Balanced scorecard metoda temelji se na četiri osnovne perspektive koje su međusobno povezane i imaju podjednaku važnost. Ova metoda zahtijeva angažman cijelog poduzeća u ostvarivanju postavljenih ciljeva, a ne samo uprave. Unatoč slaboj primjeni ovog koncepta, ona poduzeća koja ga primjenjuju navode brojne koristi kao što su bolje upravljanje poduzećem u cijelosti, mogućnost boljeg praćenja i ostvarenja zacrtane strategije, postizanje boljih financijskih rezultata i sl.
Parallel title (English)Balance scorecard as an instrument of measuring business performance
Committee MembersTician Peruško
Robert Zenzerović
Ksenija Černe
GranterUniversity of Pula
Lower level organizational unitsFaculty of economics and tourism "Dr. Mijo Mirković"
PlacePula
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Finance
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Economics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics
Study specializationFinancial Management
Academic title abbreviationmag.oec.
Genremaster's thesis
Language Croatian
Defense date2015-09-22
Parallel abstract (English)
In the past few decades under the increasing globalisation and degree of competition, advances in technology, the increasingly complex of business processes and high costumer demands, there are new business conditions that make current managers to know the specific tools, techniques and methods of in order to successfully manage the company. As one of the method for measuring the performance and increasing its efficiency occurred, in the nineties years of last century, the Balance scorecard method. BSC can be interpreted as methodology of management accounting which is intended to management of the company to mutually coordinate and support key processes. Balanced Scorecard method is based on four main perspectives that are interconnected and are equally important. BSC method requires engagement of the whole company and not only of its management. Despite the poor implementation of this concept, companies that applied it cited a number od benefits, such as achievement of better management of the company as a whole, the ability to improve the monitoring and realization of planned strategy, achieving better financial results etc.
Parallel keywords (Croatian)Balanced scorecard misija vizija i strategija uspješnost poslovanja mjerenje učinaka primjena BSC-a perspektive BSC-a
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:137:299066
CommitterBarbara Dušan