摘要:One of the most popular concepts used in the business sector for integrating operating activities with strategic objectives is the concept of the Balanced Scorecard.The purpose of this paper is to discuss the applications of the Balanced Scorecard in family farms, with a particular focus on identification of the objectives and measurement of this type of economic activity.In the first part of the paper the original concept of the Balanced Scorecard and its functions and methods of use are discussed.The second part of the paper contains a proposal for modification of the standard structure of the card to adapt it to the needs of family farms, and provides a sample list of objectives and indicators.
其他摘要:W sektorze przedsiębiorstw jedną z popularniejszych koncepcji służących do integrowania działań operacyjnych z celami strategicznymi jest koncepcja strategicznej karty wyników. Celem rozważań niniejszego artykułu jest omówienie kierunków wykorzystania str