| Abstract [eng] |
The theme relevance and necessity of its decision. In the year 1992 R. S. Kaplan, D. P. Norton has developed a Balanced Scorecard system. The essential idea underlying the concept of developers is that the corporate strategy can be broken down into strategic targets in line with at least one of the four evaluation perspectives. It is important to learn how to improve strategic management of the company, using Balanced Scorecard system properly. What problems are facing organizations in system usage? Is it possible to avoid problems by finding their causes in time? It is important that company would not stop to realize its strategy when facing the problems. The Balanced Scorecard supplements the traditional financial measures with non-financial measures focused on at least three other perspectives –customers, internal business processes, and learning and growth. This study takes a closer look to feedback in management accounting. The specific focus is on the existence and use of different feedback flows in the Balanced Scorecard context. The Balanced Scorecard model can be seen as a formal management model, modeling organizations as a mechanism and quantifying organizational processes. The object of search work - the improvement of strategic enterprise management areas on the based on companies research which are using Balanced Scorecard system The goals of the work: oTo reveal the problems of strategic management and Balanced Scorecard system for substance; oTo analyze the Balanced Scorecard system application for practice; oIdentify what problems companies are facing by using the Balanced Scorecard system; oBased on research give recommendations how to improve strategic management of enterprises; The results of the research. The main problems associated with constant conflict environment, workers lack of competence, limited opportunities of information systems, the inability to capture all of the measured indicators. The organizations should measure the optimal number of indicators that really relate to the strategy and objectives. Consider and evaluate the indicators linked to strategy. Examine a real strategy to the measured indicators that show a clear workable result. The indicators that do not affect organization’s strategy should be removed from the measuring indicators. Take care of workers competence. It is necessary to know the fact that no one system can not solve all the problems in the organization; it is just a tool to make strategic management more easier. The structure and largeness of work. The search work consists of introduction, three parts and conclusions. The main working materials described on 59 pages, including 22 pictures and 3 tables. The list of literature consists of 42 sources. |
