BALANCED SCORECARD IN THE ORGANIZATION
LALKA BORISOVA
Abstract
The process of implementation of a Balanced ScoreCard (BSC) System for the development of an organization clarifies the strategic goals and defines the most important mechanisms for their achievement. Implementation starts with the training and attraction of executive personnel. Reaching a consensus on the development and implementation of such a system results in better understanding how the mission, vision, and strategy of the organization may be implemented into a system of efficient objectives and indices.
The development and implementation of a BSC enables the organization to outline its future and plan the steps to achieve it.
Keywords
financial perspective, customer relations, internal business processes, training and development
JEL Codes: M121
References
Борисова, Л. (2008). Пътна карта за създаване и прилагане на Балансирана система от показатели в организациите, сп. “Общество и природа”
Каплан, Р., Нортън Д. (2005). Балансирана система от показатели за ефективност. „Класика и стил“ ООД, София
Нийли, А. (2001). Перспективи за развитие на бизнеса, София
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