Realtionships between fiancial and learning and growth perspectives in BSC

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F17%3A43895883" target="_blank" >RIV/60076658:12510/17:43895883 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Realtionships between fiancial and learning and growth perspectives in BSC

Popis výsledku v původním jazyce

Balanced Scorecard (BSC) is one of the methods for measuring of the company&apos;s performance, strategy formulation and subsequent management leading to improving competitiveness. Nowadays company performance has an important role because the competitive environment is much more changeable and more difficult to predict because of the influence of globalization. BSC is worldwide used both in large, medium and small businesses regardless of the field of business. According to Knapkova, Homolka and Pavelkova (2014), this model is used only by 13 % of the enterprises in the Czech Republic. BSC monitors business performance from four perspectives: Financial, Customer, Internal Process, Learning and Growth. The main aim of this paper is to verify whether there is a correlation between Learning and Growth and Financial perspective. Data were obtained from the database Albertina Gold and from quantitative research in companies in 2015. As sample small and medium enterprises in Czech Republic were chosen by random selection. Data were analysed by using regression analysis. Based on the analysis the dependence of some financial indicators on the attitude of the company to the risk and on long-term or short-term orientation was proved. BSC is spread in 30 - 50 % companies all over the word, in Australia this method is used even in 88 % companies (Al Sawalqa, Holloway and Alam, 2011). Due to proven dependence it would be appropriate to raise Czech companies&apos; awareness of advantages of this method.

Název v anglickém jazyce

Realtionships between fiancial and learning and growth perspectives in BSC

Popis výsledku anglicky

Balanced Scorecard (BSC) is one of the methods for measuring of the company&apos;s performance, strategy formulation and subsequent management leading to improving competitiveness. Nowadays company performance has an important role because the competitive environment is much more changeable and more difficult to predict because of the influence of globalization. BSC is worldwide used both in large, medium and small businesses regardless of the field of business. According to Knapkova, Homolka and Pavelkova (2014), this model is used only by 13 % of the enterprises in the Czech Republic. BSC monitors business performance from four perspectives: Financial, Customer, Internal Process, Learning and Growth. The main aim of this paper is to verify whether there is a correlation between Learning and Growth and Financial perspective. Data were obtained from the database Albertina Gold and from quantitative research in companies in 2015. As sample small and medium enterprises in Czech Republic were chosen by random selection. Data were analysed by using regression analysis. Based on the analysis the dependence of some financial indicators on the attitude of the company to the risk and on long-term or short-term orientation was proved. BSC is spread in 30 - 50 % companies all over the word, in Australia this method is used even in 88 % companies (Al Sawalqa, Holloway and Alam, 2011). Due to proven dependence it would be appropriate to raise Czech companies&apos; awareness of advantages of this method.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

65

Číslo periodika v rámci svazku

6

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

1841-1850

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85038809091