Elastyczność strategicznej karty wyników w procesie implementacji strategii dla różnych typów organizacji
Flexibility of Balanced Scorecard in the implementation of strategy in different types of organisations

Summary/Abstract: This article aims to present the implementation of Balanced Scorecard in different types of organisations and to make an evaluation of its application. Balanced Scorecard, adequately adjusted to the requirements and character of the organisation, may be used in creating, implementing and executing the strategy both in companies, financial institutions or public organisations. The article demonstrates universalism of Balanced Scorecard for such organisations like: bank, insurance company, hospital, housing cooperative, common judiciary and family farm. The flexibility of Balanced Scorecard indicates that it is likely to adjust the perspectives, strategic objectives and measures into BSC adaptation process for different organisations. The following research methods used in this article are as follows: literature research, analysis of implementation of Balanced Scorecard and comparative analysis.

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