Balanced Scorecard and Balanced Scorecard for processes and activities – case study of a car dealer

Abstract

W artykule przedstawiono studium przypadku wykorzystania zrownowazonej karty dzialania (ZKD), bedacej przeniesieniem idei BSC na poziom procesow i dzialan. ZKD bylaby budowana dla tych procesow i dzialan, ktorych koszt wyliczony za pomoca metody rachunku kosztow dzialan jest wysoki. ZKD bylaby takze narzedziem wspierajacym poprawe efektywnosci procesow i dzialan zachodzacych w przedsiebiorstwie.The article presents a case study of balanced scorecard for processes and activities in a car dealer company. This method (ZKD) could be cascaded not on the functional structure of the organization but on processes and activities. ZKD may help solve problems with flexibility. It could be used for expensive processes and activities. It can also help improve the competitiveness of the company. The article also presents the processes and activities which were identified in the company and can be used in building ZKD in other similar firms. Once made, ZKD is used in the firm as a tool which helps improve the effectiveness of processes and activities in the company. The article presents ZKD for a service company but it can be also used in a manufacturizing firms or nonprofit organizations.balanced scorecard, balanced scorecard for processes and activities, efficiency process measurement, case study