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The Balanced Scorecard as a tool of implementation of the Quality Management System

Summary/Abstract: The Balanced Scorecard as a management system was bom at the heginning of 90th twentieth century. R. S. Kapłan and D. P. Norton are those, who created the Balanced Scorecard. The essence of an idea comes down to translating mission and the strategy of an organization into a set of objectives and performances. The Balanced Scorecard identifies both financial and non-tinancial measures, strategie initiatives. combines daily decisions and aetivities with a payment system. BSC gives opportunities to implement successfully the strategy of an organization.Nowadays companies are forced to concentrate on quality, achieve ISO standards, fulfil or even overtake customers' expectations. ISO regulations make a kind ofbase for carrying out any processes around an organization (so called process orientation). That is why, linking the strategy of an organization, which is created according to the Quality Management System, with the idea of a scorecard can ensure that a company is ahle to get a competitive edge, El-trans is the example of a firm, which has decided lo implement two innovative solutions, namely the Quality Management System and the Balanced Scorecard. It turned out to be an excellent decision, because, as a rcsult of this, El-trans can easily control if actions and processes are carried out according to the ISO regulations. Moreover, our firm can also identify dependence between cause and effect. On top of that, the Balanced Scorecard indicates areas, which need to be modified or initiatives, which are necessary for further growth. It is worth presenting sonie strategie initiatives, which are very important in a management system, among other things Activity Based Costing or Customer Relation Management.

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