Use of Balanced scorecard in Corporation Valamar

Abstract

Razvoj nezadovoljstva tradicionalnim mjerama poslovanja, koji se javio u sedamdesetim godinama dvadesetoga stoljeća u akademskim krugovima i u svijetu poslovanja, rezultirao je uvođenjem interdisciplinarnim mjerama performansi koje uključuju i druge pokazatelje, a ne samo financijske. Zavladalo je opće načelo kako isključivo financijski podatci nisu dovoljno relevantni za definiranje i implementaciju dugoročnih strateških ciljeva organizacija. Sve zahtjevnije ljudske potrebe i potražnja su dovele do značajnoga razvoja proizvoda i usluga jer se više ne traži samo bazična usluga već i dodana vrijednost koju proizvod ili usluga pružaju, a samim time i potrebe za implementacijom dugoročnih strategija. Težnja za uvođenjem pokazatelja koji će integrirati dugoročne strateške ciljeve s tradicionalnim financijskim pokazateljima dovela je do razvoja integriranoga sustava mjera pokazatelja znan kao Balanced Scorecard. Balanced Scorecard predstavlja uravnotežen sustav mjerenja rezultata, koji su 90-ih godina razvili R. Kaplan i D. Norton s Harvard Business School. To je široko primjenjivani okvir strateškog upravljanja poslovnim uspjehom određenog sustava u profitnom ili neprofitnom sektoru. Kaplan i Norton su smatrali da sami financijski pokazatelji i istraživanja nisu dovoljni za evaluaciju poslovne uspješnosti organizacije, već su htjeli uvesti i neke druge pokazatelje u svrhu ocjenjivanja uspješnosti poslovanja organizacije. Kaplan i Norton su, uvođenjem Balanced Scorecarda, pružili održive i unaprjeđenje pokazatelje performansi za organizacije. Organizacije mentaliteta naslijeđenoga iz industrijskoga doba nisu razvijale mjere koje se odnose na zaposlenike, interne poslovne procese ili kupce. Primjenom Balanced Scorecarda organizacija ne zanemaruje tradicionalne financijske pokazatelje, ali uključuje i ostale perspektive, a to su: perspektiva kupca, perspektiva internih poslovnih procesa te perspektiva učenja i razvoja. Sve su perspektive pomno biranje na temelju strateških ciljeva organizacije. Za potrebe različitih organizacija, perspektive mogu biti i proširene na neke druge entitete, ovisno koliko su relevantni za poslovanje. Kaskadiranjem Balanced Scorecarda organizacija provodi svoje strateške ciljeve kroz hijerarhijsku strukturu, različite divizije, odjele i na koncu same zaposlenike. U modernome poslovanju, posebice poslovanju velikih decentraliziranih organizacija, Balanced Scorecard je jedan od najprimjenjivanijih i najpouzdanijih alata za praćenje poslovanja organizacija i jedan od alata pomoću kojih se ostvaruje konkurentska prednost na tržištu.Discontent growth over traditional performance measures, that had occurred in 70's of the 20th century among academic circles and business environment, resulted with the implementation of interdisciplinary performance measures that include other measures and not only financial measures itself. The predominant general principle that exclusively financial measures are not relevant enough to define and implement long-term strategic goals of the organization. Increasing needs and demand have led to significant development of products and services because basic service is not requested on its own, but also added value of a product or service provided, by the fact alone demands for the implementation of long-term strategies. The aspiration for the implementation of measures that will integrate long-term strategic goals with traditional financial measures had led to the development of integrated performance measures system known as Balanced Scorecard. Balanced Scorecard represents balanced performance measurement system, developed by R. Kaplan and D. Norton from Harvard Business School in 90's. It is a widely applied framework for strategic management of business success of the organization in profit or non-profit sector. Kaplan and Norton contended that financial results and researches itself were not sufficient for evaluation of organization's business success, but they also wanted to implement some other measures in order to assess business performance success. By implementing Balanced Scorecard, Kaplan and Norton have provided sustainable and advanced performance measures for the organizations. Industrial period mentality organizations did not develop any measures that were related to employees, internal business processes or customers. Applying Balanced Scorecard organization doesn't neglect traditional financial measures, but includes other perspectives, and those are: learning and growth perspective, customer perspective and internal processes perspective. Based on organization's strategic goals, all perspectives are painstakingly elected. For versatile organization needs, perspectives could be enhanced with some other entities, depends on are those entities relevant to the business. Cascading Balanced Scorecard, the organization puts its strategic goals through hierarchycal structure, distinctive divisions, departments and in the end employees. In modern business, especially in the business of great decentralized organizations, Balanced Scorecard is one of the most applied and solid tools to monitor business of organizations and one of the tools that gives a competitive advantage in the market