出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：The modern management concept Balanced Scorecard (BSC), thanks to the efficient solutions it offers, draws increasing attention from the management across the globe. BSC is a performance measurement system which unites a traditional, financial perspective with the consumer, internal business processes, and learning and growth perspectives; and provides intelligibility of the company’s vision and strategic goals, strengthening of the internal communication of employees, and more efficient realization of key business activities. The implementation of the BSC concept in large enterprises is a quite simple and efficient process, while the procedure of incorporating its postulates into the structure of small and medium-sized enterprises is extremely complex and uncertain. For that reason, the aim of this scientific research is the assessment of the applicability of the BSC in small and medium-sized enterprises, with a simultaneous overview of examples of successful and less successful implementation practices, and the most frequent reasons for non-implementation of the concept itself. The research is inspired by the observation that the world literature has, to a certain extent, neglected the analysis of the application of the BSC concept in small and medium-sized enterprises. The descriptive and comparative method, the technique of analysis and synthesis, as well as analysis of the content of relevant literature of reference, national and foreign authors were used for research purposes. The result of the research is the confirmed assumption that the implementation of the BSC concept in small and medium-sized enterprises is possible but at the same time quite complex and demanding due to the influence of different variables. Accordingly, the recommendations such as that the BSC model should be simplified and burdened with a smaller number of metrics in order to become more applicable in small and mediumsized enterprises were derived in the research.
其他摘要：Savremena upravljačka koncepcija Balanced Scorecard (BSC), zahvaljujući efikasnim rešenjima koja nudi, privlači sve veću pažnju svetske menadžment javnosti. BSC je sistem merenja performansi koji objedinjuje tradicionalnu, finansijsku perspektivu sa perspektivama: potrošača, internih poslovnih procesa, učenja i rasta, te omogućava razumevanje vizije i strateških ciljeva preduzeća, jačanje interne komunikacije zaposlenih i efikasnije obavljanje ključnih poslovnih aktivnosti. Implementacija BSC koncepta u velikim preduzećima predstavlja prilično jednostavan i efikasan proces, dok je postupak ugrađivanja njegovih postulata u strukturu malih i srednjih preduzeća izuzetno složen i neizvestan. Iz tog razloga, cilj istraživanja naučnog rada je ocena primenjivosti BSC-a u malim i srednjim preduzećima, uz istovremeno sagledavanje primera uspešnih i manje uspešnih implementacionih praksi i najčešćih razloga neprimenjivanja sâme koncepcije. Istraživanje je inspirisano zapažanjem da je svetska literatura donekle zanemarila analizu primene BSC koncepta u malim i srednjim preduzećima. Za potrebe istraživanja korišćene su: deskriptivna i komparativna metoda, tehnika analize i sinteze, kao i analiza sadržaja relevantne literature referentnih nacionalnih i inostranih autora. Rezultat istraživanja je potvrđena pretpostavka da je implementacija BSC koncepta u malim i srednjim preduzećima moguća, ali istovremeno i prilično kompleksna i zahtevna usled dejstva različitih varijabli. U skladu sa time, u istraživanju su izvedene preporuke da BSC model treba pojednostaviti, opteretiti manjim brojem metrika i na taj način učiniti primenjivijim u preduzećima male i srednje veličine.
关键词：Balanced Scorecard;BSC;small and medium-sized enterprises;SMEs;performance measurement systems
其他关键词：Balanced Scorecard;BSC;mala i srednja preduzeća;MSP;sistemi merenja performansi
