摘要：Enterprises have a lot of problems with realization their strategic aims in the fast changing and competitive business area from many years. Effective execution of strategic plan needs its translating into aims, results, tasks and indicators of everyday activities. The success on the market is attainable by communicating strategic and operating aim on the each level of organizational structure and their connecting with budget of units or employee motivation. The scorecards balancing in finance, customer, process and development perspectives is very useful for pointing - what do we control with? or - what do we have to achieve? but doesn't answer to question - how do we manage enterprise? The Balanced Scorecard Methodology should to take into consideration system and process connection of enterprise with procurement, co-operation or distribution supply chain also. In the end of article author pointing at supply chain controlling as complementary management system integrating managing of product, process and assets in supply chain.
关键词：controlling; Balanced ScoreCard; supply chain management; business process; process analysis; assets; process parameter; mapping of strategy; planning process; control process.
