The use of the balanced scorecard in the implementation of the strategy to support the development of sport and recreation in the city of Lublin
The use of the balanced scorecard in the implementation of the strategy to support the development of sport and recreation in the city of Lublin

Summary/Abstract: The purpose of this article is to present the essence of the Balanced Scorecard adapted to the needs of public sector units and to present the application of the Balanced Scorecard in the implementation of the ”Strategy to support the development of sport and recreation in Lublin”. Modifications of the Balanced Scorecard for a public organization require a change in the order of the Balanced Scorecard perspectives. The City of Lublin identified the following perspectives: customer, internal processes, development and financial. The objectives and measures in particular perspectives are given in three strategic areas: certified sports, school sports and recreation. The conclusion indicates the need to use both lagging and leading indicators, as well as quantitative and qualitative, financial and non-financial ones. This is due to the general concept of the Balanced Scorecard, which must balance various elements, including the types of measures.

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