Zastosowanie zrównoważonej karty wyników w mieście na przykładzie urzędu miasta w Hrubieszowie
The use of the balanced scorecard for the city on the example of the city of Hrubieszów
Author(s): Maria NieplowiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Balanced Scorecard; the city of Hrubieszow; performace measurements
Summary/Abstract: The purpose of this article is to present the essence of the Balanced Scorecard adapted to the cities needs and to present the Balanced Scorecard for the city of Hrubieszów. The modification of the Balanced Scorecard for the needs of the city took place through the city of Charlotte city. It was necessary to revise the order of the Balanced Scorecard perspectives. The city of Hrubieszów identified the following perspectives: marketing (capital), financial, internal processes of local government management and innovation, science and social development. The Balanced Scorecard contains eleven strategic goals and twenty-eight measures. In conclusion the need for both lagging and leading indicators was pointed out.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 343
- Page Range: 452-461
- Page Count: 10