期刊名称：Journal of Process Management. New Technologies
印刷版ISSN：2334-735X
电子版ISSN：2334-7449
出版年度：2016
卷号：4
期号：1
页码：10-16
DOI：10.5937/JPMNT1601010A
语种：English
出版社：KD Mapro
摘要：Balance scorecard was created in the 1990's and it represents one of the most significant management ideas with the possibility of application in private, public and non-profit sector. It was created in need to respond to demands of intangible assets measurements which participate with more than a half of many great companies' value in last decades. Balance scorecard ensures insight into business possibilities and fulfillment of strategic goals from four perspectives: financial, marketing, internal and perspective of learning and growth. Balance scorecard measures and monitors human, information and organizational capital of a company with the aim of establishing to what extent this elements of intangible assets contribute to company's strategy realization. Standpoint for creation of this concept was an evident gap between corporate top strategy and understanding that strategy at lower levels of management and levels of translating strategies into actual business activities.
