Karina Wieczorek, Balanced Scorecard jako element sukcesu

Studia i Materiały. Miscellanea Oeconomicae
Rok 18, Nr 3/2014
Wydział Zarządzania i Administracji
Uniwersytetu Jana Kochanowskiego w Kielcach
Rozwój regionalny w liczbach
Karina Wieczorek1
THE BALANCED SCORECARD AS AN ELEMENT
OF SUCCESS OF ORGANIZATION
STRATEGIC MANAGEMENT
Introduction
Functioning of all organizations both in private, public as well as non-profit sector, in the 21st century, demands numerous transformations, especially in the context of their organizational structure. Many of them is associated with strategic
management system, which comprises base of fulfilled activities. Moreover, necessity of changes is imposed by the multitude of globalization processes and challenges of contemporary economy, such as increase of information and communications technology, emphasis on innovations, growth of customer significance. Current image of all organizations is largely oriented at satisfying of customers needs,
thus their priority is delivering these products and services, which completely fulfill
customers expectations.
In the case of mentioned issue, essential significance role plays strategic management system, which presents directions and area of undertaken operations.
Moreover substantial are also instruments, by means of which this system is performed therein modern tool i.e. the Balanced Scorecard. The next part of this paper
defines basic assumptions of strategic management and characterizes main instrument of its implementation, which is the Balanced Scorecard.
1. The role of strategic management in organizations’ functioning
The strategic management conception is strictly connected with the strategist
term, because this role falls to present managers, which in their work are directed at
resolution of dilemmas, affecting the future condition of organization therein its
employees. Managers are obliged to response about organization’s idea, its vision
1
Mgr Karina Wieczorek, doktorantka Wydziału Zarządzania Politechniki Częstochowskiej.
261
in the future as well as effective ways of functioning in the comprehensive, global
economy. The basis of strategic management comprises strategic thinking which
affects mainly prospective unit’s image and interpretation of present and directions
of development. Approach to strategic thinking has worldwide and alternative nature within which considers threats, uncertainty, opportunities, and also strengths
and weaknesses. According to solutions applied in our age, the most popular is
promulgating of decentralization of operational and tactical functions and centralization of strategic functions2
Strategic management is “the process of identifying, evaluating and implementing strategies in order to meet the organizational objectives”3.
Process of strategic management is understood as a sequence of informational
and decision-making operations, backed by functions of planning, organizing, motivating and controlling, which is oriented at organizational troubleshooting, creating desired image and analyzing of environmental conditions and internal potential.
This definition presents objectives, which unit wants to obtain and leads on subject
of strategic management, perceived as key organization’s problems, which solutions conditions success. In contrast, mentioned functions, i.e. planning, organizing,
motivating and controlling play only adjuvant role. Essential role in this aspect
fulfills also assessment of external and internal environment. Other definition of
strategic management expresses it as process of creation, implementation, control
and verification of strategy. Thus, it means realizing of organizational assumptions
and their development through strategy. Accordingly, necessary is defining of the
strategy term4.
Literature on the subject treats strategy expressiveness as fundamental element
of organization’s success. It means that strategy have to be defined in clearly, explicit and evident way, which presents clear-cut direction of development. Nevertheless, this idea demands advanced leadership in strategic management5.
Generally, strategy is connected with plans, activities’ programs and functions
of organizations. According to E. Kirejczyk, strategy is understood as long-wave
way of management defining economic plans and manners of their realization,
which enables its functioning in environment. As per author, among main characteristics of strategy, distinguish comprehensiveness and coherence. From the development area point of view strategies classification involves: progression (therein
concentration strategy and diversification strategy), stabilization, reduction and
2
3
4
5
Z. Kreft, Z. Mokwa, Dylematy zarządzania strategicznego w holdingu, [in:] Strategie rozwoju
organizacji, A. Stabryła, T. Małkus (Eds.), Mfiles, Kraków 2012, pp. 11-12.
Ch. Jeffs, Core areas of the curriculum, [in:] Strategic management, SAGE Publications Ltd.,
London 2008, p. 13.
Z. Pierścionek, Tradycyjniei nowe koncepcje zarządzania strategicznego, [in:] Zarządzanie
strategiczne w przedsiębiorstwie, Wydanie drugie, zmienione, Wydawnictwo Naukowe PWN,
Warszawa 2011, pp. 21-22.
A. Kaleta, Uczestnicy procesu zarządzania strategicznego w przedsiębiorstwie, [in:] Zarządzanie
strategiczne w praktyce i teorii, A. Kaleta, K. Moszkowicz, (Eds.), Wydawnictwo Uniwersytetu
Ekonomicznego we Wrocławiu, Wrocław 2010, pp. 140-141.
262
resignation strategy. In contrast, from the way of creation point of view, distinguish
original strategy and imitative strategy6.
Figure 1 presents potential scheme of strategy building, which includes several
fundamental questions, i.e. idea of strategy, competitive position assessment,
process of defining of mission, objectives and strategic variants, choice of strategy,
strategy management7.
R. W Griffin defines strategic management as multi-faceted process of management, which presents way of defining environmental opportunities and threats
and is oriented at formulating and implementation of “effective strategies”. Strategy
in this context comprises sequence of operations aimed at achievement of assumptive objectives. In contrast, “effective strategy” is considered to be plan which
enables alignment disharmonies between organization and its environment and
achievement organizational objectives8.
In the area of many definitions of strategy, H. Mintzberg, identified its three
fundamental assumptions, i.e.9:
· predictability of strategy – what means that strategy should be realized appropriately to prospective, essential for organization environmental changes,
· measurability of strategy – what means that conditions, affecting the
functioning of organization during strategy implementation should be
described by quantitative indexes,
· formality of strategy – what means that process of strategy formulating
should be based on formal rules and procedures.
Besides strategy concept, among key terms characterizing strategic
management are also: mission, vision, objectives, etc.
Mission expresses organizational goal and the sense of organization existence10.
Vision presents expectations of organization, and its future perspective. Moreover brings out its intentions directed at functioning improvement which are adequate with its desired being11.
6
E. Kirejczyk, Tworzenie strategii działania, [in:] Zrozumieć zarządzanie, Wydawnictwo Naukowe
PWN, Warszawa 2008, p. 81.
7
M. Cieślicki, Strategia zarządzania przedsiębiorstwem usługowym, [in:] Przedsiębiorstwo
usługowe, Zarządzanie, A. Panasiuk, B. Filipiak, (Eds.), Wydawnictwo Naukowe PWN, Warszawa
2008, p. 76.
8
R. W. Griffin, Zarządzanie strategią i planowanie strategiczne, [in:] Podstawy zarządzania
organizacjami, Management, 6th Edition, Wydawnictwo Naukowe PWN, Warszawa 2004,
pp. 244-245.
9
Z. Malara, Globalne strategie, [in:] Przedsiębiorstwo w globalnej gospodarce, Wyzwania
współczesności, Wydawnictwo Naukowe PWN, Warszawa 2012, p. 22.
10
M. I. Katsioloudes, An Overview of the Strategic Planning Process, [in:] Strategic management,
Global cultural perspectives for profit and non-profit organizations, Routledge, Burlington 2006,
p. 8.
11
B. J. Witcher, V. Suma Chau, What is strategy, [in:] Strategic management, Principles and
Practice, Cengage Learning, Hong-Kong 2010, p. 31.
263
Figure 1. Scheme of strategy building
Strategy idea
· aim of strategyformulation
· responsibleunits
· trajectory
· plan
Analysis of competitive position
· choice of strategic analysis
· assessment of strategic analysis
· environment analysis
Mission and definition of objectives
·
Creation of strategicvariants
· optimistic
· realistic
· pessimistic
Choice of strategy
·
Process of funding
·
Management of strategy realization
· units
· rules
· instruments
· measurement
· updating
Resources: author’ sown study on the basis of: M. Cieślicki, Strategia zarządzania przedsiębiorstwem
usługowym, [in:] Przedsiębiorstwo usługowe, Zarządzanie, A. Panasiuk and B. Filipiak, (Eds.), Wydawnictwo Naukowe PWN, Warszawa 2008, p. 76.
According to J. L. Thompson and F. Martin, both mission as well as vision
show one, overall aim of organization. Basic difference is vision focuses on future
organizational condition and response how organization would be? Mission in turn
affects present image and nature of organization and describes its main purpose,
which is oriented at consumers. Objectives comprise effects and results of underta-
264
ken activities. They centre on area or nature, success level and preoccupation character of organization12.
Besides these fundamental issues presented above, strategic management roleplays basic role in the context of environment assessment, organizational learning,
integration specific operations, changes adapting and creating desired value both in
the present as well as in the future13.
Strategic management comprises determinant of effective organization functioning, and at the same time decides about its success. The most essential role, plays
therefore process of its implementation. In order to appraisal of correctness and
advisability of implemented strategy the most popular on the background of the 21st
century is using recommended for it tool, i.e. the Balanced Scorecard which is presented in the next part of this paper.
2. The Balanced Scorecard as a tool of strategic management implementation
The beginning of the Balanced Scorecard development has took place in the
middle of 1950s and resulted from researches performed by American scholars, i.e.
R. Kaplan and D. Norton within which conclusions were that managers of the same
organization, absolutely differently perceive organization’s strategy14. On the global background, these researches first time occurred in the 1992 the “Harvard Business Review” published popular article in this area15.
Literature on the subject has identified the Balanced Scorecard conception as
a term of proven and effective tool oriented at attaining, describing and metamorphosing of immaterial assets to measurable value, essential for organization’s
stakeholders and at the same time process which enables favorable implementation
of diverse strategies. This idea created by R. Kaplan and D. Norton assumes transformation of strategy to productive aims, measures, assumptions and initiatives16.
According to Z. Pierścionek, the Balanced Scorecard comprises concept of implementation organization’s strategy, which is based on translation of mission, vision and development strategy to quantitative objectives and indexes. Assignation
of these determinants is necessary to assessment of progression of realized strategy
12
J. Thompson, F. Martin, Introducing strategy and strategic management, [in:] Understanding
strategy and strategic management, [in:] Strategic management, Awareness and change, 6th
edition, Cengage Learning, Andover 2010, p. 11.
13
A. C. Amason, An Introduction to strategic management, [in:] Strategic management, From theory
to practice, Routledge, New York 2011, p. 7.
14
M. Sierpińska, B. Niedbała, Balanced Scorecard jako brakujące ogniwo budżetowania, [in:]
Controlling operacyjny w przedsiębiorstwie, Centra odpowiedzialność w teorii i praktyce,
Wydawnictwo Naukowe PWN, Warszawa 2008, p. 310.
15
S. Biazzo, P. Garengo, Measuring Business Performances: The Balanced Scorecard Model, [in:]
Performance Measurement with the Balanced Scorecard, A Practical Approach to Implementation
within SMEs, Springer, Berlin 2012, p. 10.
16
J. Łukomska-Szarek, M. Włóka, Strategiczna karta wyników jako narzędzie koncepcji
Performance Management, [in:] Finanse publiczne, Instrumenty rynku finansowego, Zeszyty
naukowe Uniwersytetu Szczecińskiego Nr 766, Finanse, rynki finansowe, ubezpieczenia Nr 62,
D. Zarzecki, (Ed.), Wydawnictwo Naukowe Uniwersytetu Szczecińskiego, 6. 664, Szczecin 2013.
265
in following periods. The Balanced Scorecard is characterized by extensiveness and
sustainability of operations resulted from strategy implementation. In the context of
formulation and implementation strategy, the Balanced Scorecard extensiveness
affects highlighting of objectives, both in the financial as well as market-based
nature (therein developmental and internal processes). Sustainability of the Balanced Scorecard is oriented at striving for balance between short-term and longterm objectives, financial and nonfinancial objectives and also internal and external
measures17.
The Balanced Scorecard focuses on assessment of organization’s condition on
the basis of financial instruments in terms of four fundamental aspects, namely18:
· financial results,
· level of customer’s satisfying,
· internal organizational processes, therein level of employess satisfying,
· strategic development.
As results from afore mentioned issue, this conception defines results of organization in four main dimensions. In regard to each of them, presents objectives,
measures, plans, initiatives and dependences between them. According to the Balanced Scorecard forerunners, it was created in order to focus on other nonfinancial
aspects, hence the tree distinct balanced areas. Figure 2, illustrates model of the
Balanced Scorecard conception19.
Financial perspective – it role plays essential role, both in the area of functioning of private sector as well as public and non-profit sectors. In terms of commercial sphere, it delivers information about financial realization of strategy, therein
level of performed expenditures, which is verified indexes, resulted from other
perspectives. In regard to other cases, financial indexes deliver information about
achievement of assumptive goals, but consider also cost minimization. Among
classical financial indicators distinguish: profitability, revenue growth and utilization of assets20.
17
Z. Pierścionek, Podstawy zarządzania strategicznego, [in:] Zarządzanie strategiczne
w przedsiębiorstwie, Wydanie drugie, zmienione, Wydawnictwo Naukowe PWN, Warszawa 2011,
pp. 178.
18
E. Kirejczyk, Do czego się wykorzystuje Startegiczną Kartę Wyników?, [in:] Zrozumieć
zarządzanie, Wydawnictwo Naukowe PWN, Warszawa 2008, p. 102.
19
A. Szczygielska, Metody badania i kształtowania kapitału intelektualnego, [in:] Kapitał
intelektualny w gospodarce opartej na wiedzy, Wydawnictwo Uniwersytetu Ekonomicznego we
Wrocławiu, Wrocław 2009, pp. 26-27.
20
K. Wieczorek, Implementacja Balanced Scorecard do kompleksowej oceny funkcjonowania
jednostek administracji rządowej, [in:] Rozwój przedsiębiorczości, B. Skowron-Grabowska, (Ed.),
Sekcja Wydawnictw Wydziału Zarządzania Politechniki Częstochowskiej, Częstochowa 2013,
p. 73.
266
Figure 2. The Balanced Scorecard scheme
Financial perspective
How should we be
perceived by our
stakeholders in order
to they will ascertain
that we succeed?
Customer perspective
How should we be
perceived by our customers in order to we
will realize our vision?
Strategy
and
vision
Internal process perspective
Which internal process
should we improve in
order to executive and
customers will be satisfied?
Learning and development perspective
Which way of changes
should we choose in
order to we will realize
our vision?
Resources: author’s own study on the basis of: A. Szczygielska, Metody badania i kształtowania
kapitału intelektualnego, [in:] Kapitał intelektualny w gospodarce opartej na wiedzy, Wydawnictwo
Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław 2009, pp. 26-27.
Internal process perspective – it focuses on verification these internal operations
which are important from the assumptive objectives, related to perspectives: financial and customer point of view. It considers productivity of activities, especially
important for organization functioning. Measurement is mainly based on: development of product, production, manufacturing, etc.21.
Employee learning and growth perspective – this perspective relates to team
groups in organization. Its successive development comprises necessary element in
the context of progression and success of other perspectives. In this case, considerations affect assessment of organizational potential toward knowledge extending,
distribution of financial resources regarding acquiring new abilities, enhancing of
professional qualifications and motivating system, moreover investments in information technology initiatives22.
21
P. R. Niven, The Balanced Scorecard, [in:] Balanced Scorecard Step-By-Step for Government and
Nonprofit Agencies, Second Edition, John Wiley and Sons, Inc., New Jersey 2011, p. 17.
22
G. Blokdijk, The Four Perspectives of the Balanced Scorecard, [in:] Balanced Scorecard 100
Success Secrets, 100 Most Asked Questions and Approach Development, Management, Measures,
Performance and Strategy, Emereo Pty Ltd, Newstead 2008, p. 46.
267
Customer perspective – it presents image of organization, created by customers.
It encompasses interactions between entity and its customers on the basis of operations resulted from its present and future tasks. It is analyzed through level of customers’ satisfaction, customers’ profitability, quantitative and qualitative market
share23.
Each of these perspectives responds to a number of substantial questions, which
are key to adequate fulfilling their assumptions, namely24:
· financial perspective – encompasses responses to all questions about financial measures, indicators, etc.,
· customer perspective – encompasses responses to questions: Who are our
customers? Which are expectations of our customers? What can we offer
our customers?,
· employee learning and growth perspective – encompasses response to question: In which way, organization can elaborate and share its nonfinancial resources? This issue centres on employees, their culture, informational and
technological resources. It especially affects implemented educational programs and motivating systems, as well as application of new technology,
· internal processes perspective – encompasses response to question: what
kind of processes, should organization undertake, for creating desired level
of satisfaction, both for customers as well as stakeholders?
Appropriately formulated Balanced Scorecard should fulfills four fundamental
determinants, therein25:
A. cause and result – each objective should be contained in sequence of cause
and affect operations resulted from organization satrtegy,
B. connection with financial indicators – each defined objective have to be
oriented at specific financial effect,
C. performance indicators – the Balanced Scorecard aim is balance between
final results and determinants of performance creating,
D. indicators have to vivify changes – all indicators defined in the area of the
Balanced Scorecard have to create changes and challenges for organization
processes.
As results from the term, the Balanced Scorecard aims at balancing differences
between practical and theoretical dimensions of strategies, applied in organizations. Besides many characteristics presented above, literature on the subject
treats the Balanced Scorecard as a method which can be adjusted to specific strat23
P. Jedynak, Ocena znormalizowanych systemów zarządzania jakością: instrumenty i uwarunkowania wartości, Wydawnictwo Uniwersytetu Jagiellońskiego, Kraków 2007, p. 116.
24
P. R. Niven, The Current State of The Balanced Scorecard, [in:] The Balanced Scorecard
Diagnostic, Maintaining Maximum Performance, John Wiley and Sons, Inc., New Jersey 2005,
p. 14.
25
D. Chachuła, Balanced Scorecard jako narzędzie budowania przewagi konkurencyjnej
w przedsiębiorstwie, [in:] Konkurencyjność jako determinanta rozwoju przedsiębiorstwa,
S. Lachiewicz and M. Matejun, (Eds.), Wydawnictwo Politechniki Łódzkiej, Łódź 2009, p. 252.
268
egies. Moreover, it can be used together at all levels of organizations within which
considers whole organizational culture, therein employees mentality and their
rules. It focuses on identification and achievement of organizational objectives,
where creates balance between contrary determinants, therein: between internal
and external circumstances of environment, previous applied and modern measures and indexes, between financial and nonfinancial objectives, organizational
resources and resources based on idiosyncratic, comprehensive assessment of entity, between measurable priorities and operational plans and also between strategic
objectives and other objectives and their indicators. Results of the Balanced Scorecard get to all levels of organizations26.
Together with emergence of the Balanced Scorecard, its essential was strictly
connected with “new way to measure performance in organization”. According to
R. Kaplan and D. Norton, a performance management system comprises essential
determinants of effective management, thus each organization should practical
relate to five rules which characterized this system, namely27:
· describe their strategy through model of the Balanced Scorecard,
· activate changes and movements by managers and organizational activity,
· create strategy on the basis of successive operations and promulgate learning of strategy,
· balance entity and its strategy through inter alia services shared,
· increase of awareness of strategy among team groups.
Implementation of the Balanced Scorecard leads to reduction of the multitude
barriers resulted from strategy introducing. One of them affects absence of ability
in terms of translation strategy and vision into measurable objectives. Second encompasses absence of relationships between employees, and following on from
this absences between functions and tasks realized by them. The Balanced Scorecard enables also eradication problem of incapacity of assessment of strategy progression what takes place through increase of awareness between employees about
effectiveness realized by them activities28.
Conclusion
According to K. Grochowski, using the Balanced Scorecard brings on many advantages and it is essential in many cases, therein29:
26
M. Nair, What is Balanced Scorecard, [in:] Essentials of Balanced Scorecard, Emerge Inc., New
Jersey 2004, pp. 13-14.
27
J. Łukomska-Szarek, M. Włóka, The meaning of the Balanced Scorecard metod in local selfgovernment activity, [in:] Pridneprovsky Research Journal, No 1 (137), 2013, p. 84.
28
K. Wieczorek, A. Wójcik-Mazur, Balanced Scorecard jako element oceny działaności podmiotów
gospodarczych, [in:] VI Międzywydziałowe Seminarium Kół Naukowych, J. Łukomska-Szarek,
(Ed.), Sekcja Wydawnictw Wydziału Zarządzania Politechniki Częstochowskiej, Częstochowa
2013, p. 84.
29
K. Grochowski, Strategiczna Karta Wyników narzędziem wspierania konkurencyjności w branży
logistycznej, [in:] Organizacje komercyjne i niekomercyjne wobec wzmożonej konkurencji
269
when organization functions in dynamically changing market,
when the dynamics of organization growth is very high,
when organization executives or managers change, and at the same time
change priorities,
· when organization will participate in takeover.
As resulted from foregoing contents, the Balanced Scorecard widens previous
postulated financial measures concerning other indicators. Moreover it concentrates
employess attention on strategy, enables translation assumptions of organization
into objectives outside of financial area. Executives in this case have possibility of
assessment of trajectory of creation value in the present as well as in the future.
Moreover they learn in which way to motivate team groups and how to invest in
organizational knowledge and on the basis of which they formulate present and
future procedures. One of the most essential determinants comprises that fact that
the Balanced Scorecard separates short-term efficiency from long-term process of
value creating30.
The Balanced Scorecard as many scholars assert, doesn’t comprise a tool of
controlling, but instrument which enables translation strategy and its assumptions
into measurable objectives, measurable, indicators. It focuses on achievement of
strategic objectives at all organizational level. By using it impossible is daily monitoring of organization functioning but possible is appraisal of correctness and validity of implemented strategy. The Balanced Scorecard understood as instrument of
strategy communication is one of the most frequently chosen way, which leads to
obtainment desired organizational success, without regard for nature of fulfilled
function by entities.
·
·
·
References
1. Amason A. C., AnIntroduction to strategic management, [in:] Strategic management,
From theory to practice, Routledge, New York 2011.
2. Biazzo S., Garengo P., Measuring Business Performances: The Balanced Scorecard
Model, [in:] Performance Measurement with the Balanced Scorecard, A Practical
Approach to Implementation within SMEs, Springer, Berlin 2012.
3. Blokdijk G., The Four Perspectives of the Balanced Scorecard, [in:] Balanced
Scorecard 100 Success Secrets, 100 Most Asked Questions and Approach Development,
Management, Measures, Performance and Strategy, Emereo Pty Ltd, Newstead 2008.
4. Chachuła D., Balanced Scorecard jako narzędzie budowania przewagi konkurencyjnej
w przedsiębiorstwie, [in:] Konkurencyjność jako determinanta rozwoju
i wzrastających wymagań konsumentów, A. Nalepka, (Ed.), Wyższa Szkoła Biznesu – National
Louis University w Nowym Sączu, Nowy Sącz, p. 267.
30
E. Skrzypek, M. Hofman, Procesy i ich rola w wybranych koncepcjach zarządzania, [in:]
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Wolters Kluwer Polska, Warszawa 2010, pp. 149-150.
270
przedsiębiorstwa, Lachiewicz S., Matejun M., (Eds.), Wydawnictwo Politechniki
Łódzkiej, Łódź 2009.
5. Cieślicki M., Strategia zarządzania przedsiębiorstwem usługowym, [in:]
Przedsiębiorstwo usługowe, Zarządzanie, Panasiuk A., Filipiak B., (Eds.),
Wydawnictwo Naukowe PWN, Warszawa 2008.
6. Griffin R. W., Zarządzanie strategią i planowanie strategiczne, [in:] Podstawy
zarządzania organizacjami, Management, 6th Edition, Wydawnictwo Naukowe PWN,
Warszawa 2004.
7. Grochowski K., Strategiczna Karta Wyników narzędziem wspierania konkurencyjności
w branży logistycznej, [in:] Organizacje komercyjne i niekomercyjne wobec wzmożonej
konkurencji i wzrastających wymagań konsumentów, Nalepka A., (Ed.), Wyższa Szkoła
Biznesu – National Louis University w Nowym Sączu, Nowy Sącz.
8. Jedynak P., Ocena znormalizowanych systemów zarządzania jakością: instrumenty
i uwarunkowania wartości, Wydawnictwo Uniwersytetu Jagiellońskiego, Kraków 2007.
9. Jeffs Ch., Core areas of the curriculum, [in:] Strategic management, SAGE Publications
Ltd., London 2008.
10. Kaleta A., Uczestnicy procesu zarządzania strategicznego w przedsiębiorstwie, [in:]
Zarządzanie strategiczne w praktyce i teorii, Kaleta A., Moszkowicz K., (Eds.),
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław 2010.
11. Katsioloudes M. I., An Overview of the Strategic Planning Process, [in:] Strategic
management, Global cultural perspectives for profit and non-profit organizations,
Routledge, Burlington 2006.
12. Kirejczyk E., Do czego się wykorzystuje Startegiczną Kartę Wyników?, [in:] Zrozumieć
zarządzanie, Wydawnictwo Naukowe PWN, Warszawa 2008.
13. Kirejczyk E., Tworzenie strategii działania, [in:] Zrozumieć zarządzanie,
Wydawnictwo Naukowe PWN, Warszawa 2008.
14. Kreft Z., Mokwa Z., Dylematy zarządzania strategicznego w holdingu, [in:] Strategie
rozwoju organizacji, Stabryła A., Małkus T. (Eds.), Mfiles, Kraków 2012.
15. Łukomska-Szarek J., Włóka M., Strategiczna karta wyników jako narzędzie koncepcji
Performance Management, [in:] Finanse publiczne, Instrumenty rynku finansowego,
Zeszyty naukowe Uniwersytetu Szczecińskiego Nr 766, Finanse, rynki finansowe,
ubezpieczenia Nr 62, D. Zarzecki, (Ed.), Wydawnictwo Naukowe Uniwersytetu
Szczecińskiego, 6. 664, Szczecin 2013.
16. Łukomska-Szarek J., Włóka M., The meaning of the Balanced Scorecard metod in
local self-government activity, [in:] Pridneprovsky Research Journal, No 1 (137), 2013.
17. Malara Z., Globalne strategie, [in:] Przedsiębiorstwo w globalnej gospodarce,
Wyzwania współczesności, Wydawnictwo Naukowe PWN, Warszawa 2012.
18. Nair M., What is Balanced Scorecard, [in:] Essentials of Balanced Scorecard, Emerge
Inc., New Jersey 2004.
19. Niven P. R., The Balanced Scorecard, [in:] Balanced Scorecard Step-By-Step for
Government and Nonprofit Agencies, Second Edition, John Wiley and Sons, Inc., New
Jersey 2011.
20. Niven P. R., The Current State of The Balanced Scorecard, [in:] The Balanced
Scorecard Diagnostic, Maintaining Maximum Performance, John Wiley and Sons, Inc.,
New Jersey 2005.
21. Pierścionek Z., Podstawy zarządzania strategicznego, [in:] Zarządzanie strategiczne
w przedsiębiorstwie, Wydanie drugie, zmienione, Wydawnictwo Naukowe PWN,
Warszawa 2011.
271
22. Pierścionek Z., Tradycyjniei nowe koncepcje zarządzania strategicznego, [in:]
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Abstract
The considerations presented in this paper quite notably, relate to essence and a
role of strategic management in changing, turbulent environment. First of all, indicate on necessity of application of strategic management assumptions, which over
time in primary way, ensure organizational success. The next part of this paper
relates to idea of strategic management within which describes its fundamental
characteristics, therein a number of strategic management definitions and its basic
determinants, i.e. strategy, mission, vision, objectives. Moreover, presents process
of strategy building. The contents in the area of the Balanced Scorecard encompasses problematic of its popularity in many organizations in all economic areas.
This part defines the Balanced Scorecard conception, therein its four fundamental
perspectives, i.e. financial, internal processes, growth and learning, customer.
Conclusion expresses advantages which result from application of this idea.
Balanced Scorecard jako element sukcesu zarządzania startegicznego
organizacją
Rozważania zawarte w niniejszej publikacji w zasadniczej mierze odnoszą się
do roli i istoty zarządzania strategicznego w zmienającym się i turbulentnym
otoczeniu.
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W pierwszej części wskazują na konieczność stosowania założeń zarządzania
stategicznego, które na przestrzeni czasu są w stanie zagwarantować
organizacyjny sukces. Kolejna część niniejszej publikacji odnosi się do idei
zarządzania strategicznego, w ramach której definiuje jej kluczowe
charakterystyki, w tym szereg definicji zarządzania strategicznego i jego
fundamentalne determinanty, tj. misję, wizję, strategię i cele. Ponadto prezentuje
proces budowania stategii. Treści z zakresu Balanced Scorecard obejmują kwestię
jej popularyzowania w ramach funkcjonowania podmiotów z różnych obszarów
gospodarki. Wspomniane rozważania definiują koncepcję Balanced Scorecard,
w tym jej cztery główne perspektywy, tj. finansową, procesów wewnętrznych,
rozwoju i wzrostu, klienta. Konkluzja wyraża korzyści, które wynikają
z zastosowania tej idei.
M.A Karina Wieczorek, post-graduate student in the Czestochowa University of
Technology.
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