The Balanced Scorecard: Innovative Performance Measurement and Management Control System
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F14%3APU110453" target="_blank" >RIV/00216305:26510/14:PU110453 - isvavai.cz</a>
Výsledek na webu
<a href="http://www.jotmi.org/index.php/GT/article/download/1455/932" target="_blank" >http://www.jotmi.org/index.php/GT/article/download/1455/932</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.4067/S0718-27242014000300016" target="_blank" >10.4067/S0718-27242014000300016</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The Balanced Scorecard: Innovative Performance Measurement and Management Control System
Popis výsledku v původním jazyce
The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech small and medium-sized enterprises. The framework is based on literature review and analysis about traditional management control systems, their pros and cons, and modern methods of performance measurement, such as Balanced Scorecard. Numerous publications discuss its potential advantages and recommend its implementation. On the other hand, there exist huge limitations for small and medium-sized enterprises, such as time, organisation and money. Benefits resulting from successful Balanced Scorecard introduction must overweigh the costs of designing, implementing, and using it. Therefore, the paper is supposed to motivate researchers to conduct more large scale studies in the area of innovative performance measurement systems implementation in different business sector and areas.
Název v anglickém jazyce
The Balanced Scorecard: Innovative Performance Measurement and Management Control System
Popis výsledku anglicky
The paper presents an overview of studies that have described the emergence of innovative performance measurement systems. It is dedicated to the issue of potential implementation of Balanced Scorecard as a strategic management control system in Czech small and medium-sized enterprises. The framework is based on literature review and analysis about traditional management control systems, their pros and cons, and modern methods of performance measurement, such as Balanced Scorecard. Numerous publications discuss its potential advantages and recommend its implementation. On the other hand, there exist huge limitations for small and medium-sized enterprises, such as time, organisation and money. Benefits resulting from successful Balanced Scorecard introduction must overweigh the costs of designing, implementing, and using it. Therefore, the paper is supposed to motivate researchers to conduct more large scale studies in the area of innovative performance measurement systems implementation in different business sector and areas.
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
—
OECD FORD obor
50602 - Public administration
Návaznosti výsledku
Projekt
<a href="/cs/project/GP13-20123P" target="_blank" >GP13-20123P: Systémový přístup k hodnocení výkonnosti inovačního procesu pro české malé a střední podniky</a><br>
Návaznosti
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Ostatní
Rok uplatnění
2014
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Journal of Technology Management and Innovation
ISSN
0718-2724
e-ISSN
—
Svazek periodika
9
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
CL - Chilská republika
Počet stran výsledku
13
Strana od-do
210-222
Kód UT WoS článku
—
EID výsledku v databázi Scopus
2-s2.0-84907799950