Download - BSC Koncept
5
5.3. Balanced Scorecard (BSC) Balanced Scorecard - BSC - . Balanced Scorecard - , . , . . , , 35 () .[31], [34]
, 20-30 , . , , , . .[34] , , , , , .
5.3.1.
, . , . , , , .
, . , .[34] . , . . . , . , , .
. , , -, , , , , .
. . . () , . , .
. . , , , , . .
. , . , , . , .
. , , . , , . , , . / /. /. ABC (Activity based costing) , , .
. . . .
. . , .[34]
. , Balanced Scorecard (BSC) .
Balanced Scorecard ( ) . Balanced Scorecard , . BSC , .
Balanced Scorecard ( ), , . Balanced Scorecard , , , .
5.3.2. Balanced Scorecard Balanced Scorecard (BSC) 1992. Roberta Kaplana Davida Nortona Harvard Business Review. The Balanced Scorecard (Harvard Business School Press, 1996) . . BSC- :
;
: , (), , ;
BSC , , ., BSC , , . 5.1. BSC.
5.1. Balanced Scorecard . Kaplan Norton . . , , . K , , , , ., Kaplan Norton : , , , ., . . cost-benefit .
. . : , . , . .
. ( ). . , , . , : . , , , .
. , , () . Kaplan Norton , , . : ( ); ( -, ) . . Kaplan Norton , , , . . (Strategic Management System). Balanced Scorecard, Kaplan Norton () . Balanced Scorecard BSC , : , , . BSC . , 90- . AMD (American Micro Devices), .
, BSC , : , . , , , (KPI Key Performance Indicator). .
(intangible assets) . 10-15% . , , . .
Kaplan Norton , . , BSC , , . , , , . BSC , - . .
, , . , . , . BSC . , . , . . . BSC , . , , , , ( 5.2).
5.2. Balanced Scorecard , . . . , . . BSC- . BSC-, , .
BSC ( ) ( , . , ). . , ( ) .
5.3. Balanced Scorecard , BSC :
,
,
,
benchmarking, ,
.
BSC . . , , . 5.3.3. BSC BSC, , :[9] ,
,
,
,
,
,
.
5.4. BSC-
, , , , , , . SW . . , : , , .
. , , , . , . , , , , , .
( ). . : , , . . , . BSC , .
. , , . , , , .
. . , , BSC . .
. , (outcomes) . , . . , , . , BSC-. , . BSC- . . ( ), . , .