Фирмено приложение на балансирана система от показатели за ефективност
Application of the balanced scorecards in companies

Summary/Abstract: The Balanced scorecards method (BSC) is intended for research of corporate activities (strands of actions) from strategic positions. It has the nature of a method for corporative strategy management. The purpose of the method is to investigate the “condition” of the specific business. The separate internal activities and functions are identified through it and their condition is estimated by means of the generated “external” results. Thus, the subsequent implementation of the strategic vision, mission and purposes are supported. The results from the present research visualize some of the most important contributory moments of BSC towards the processes and activities for the implementation of the corporative management. Some of the basic ones are: the application of BSC to maintain the intensity of managerial work on the occasion of the successful formulating and realization of the corporative strategy in dynamic environment; the auditing BSC facilitates the tracking of the casual-investigating relationships between the strategic goals and decisions upon formulating and implementation the corporate strategy; BSC furthers the trends determination in the development of the separate directions in the investigated company’s activity. Besides, testing the BSC method in a real wine-producing business organization confirmed its characteristics as facilitated applicability and authenticity of the obtained results. The measures for achieving the strategic goals are defined with ease and the realization of synergetic effects is stimulated. Certain difficulties can be encountered when determining the values of some indices that are not typical for the Bulgarian business practice, which necessitates an additional research.

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