ПРОБЛEМИ У ИМПЛЕМЕНТАЦИЈИ БАЛАНСНЕ КАРТЕ КАО МОДЕЛА МЕРЕЊА ПЕРФОРМАНСИ

Abstract

New dimensions in the process of measuring of the financial success of the company are given in the application of the balance card as the key tool in the process of measuring of the business success. The basis of this measuring model are the financial and nonfinancial factors – goals, process and resource quality indicators as well as the measures to be taken to achieve four perspectives (development tools). The most common restrictions in the implementation of this model are the inadequate support by the top management and the nonexistent business strategy in the compan

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