Ramy koncepcyjne zastosowania strategicznej karty wyników w gospodarstwie wiejskim
Application of the Balanced Scorecard in family farm management
Author(s): Tomasz Kondraszuk, Jacek JaworskiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: Balanced Scorecard; family farm; farm accounting
Summary/Abstract: One of the most popular concepts used in the business sector for integrating operating activities with strategic objectives is the concept of the Balanced Scorecard. The purpose of this paper is to discuss the applications of the Balanced Scorecard in family farms, with a particular focus on identification of the objectives and measurement of this type of economic activity. In the first part of the paper the original concept of the Balanced Scorecard and its functions and methods of use are discussed. The second part of the paper contains a proposal for modification of the standard structure of the card to adapt it to the needs of family farms, and provides a sample list of objectives and indicators.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2013
- Issue No: 74
- Page Range: 45-63
- Page Count: 18
- Language: Polish