BSC Balanced

The development of the balanced scorecard is a process which is directed to the construction of the unit system of the objectives of a company. Depending on the opinions of the management in the question of how the company will resist to the competitors, are closer, the process of developing the balanced scorecard will be more easy. Precisely, that the conception of the BSC offers the form of the idea of strategy which is expressed in its components in the form of objectives, key figures and events that increased the probability of realization of a company’s strategic objectives. Without clear and deep understanding of what is to be achieved (objectives of the activity), the construction of the balanced scorecard is not possible. At the same time, the presence of completely studied through strategy is similar to as the realities of the occupation the dream more. Therefore, you must understand and take into account that not all strategic issues are extensively studied by up to the construction of the balanced scorecard. Usually the detailing is done the Strategy and the refinement of the strategic objectives in the course of the construction of the BSC.

But, even in the case of full compliance with the basic strategic orientation of a company (which is achieved at the level of the strategic analysis), the management of a company in the course of formulating the strategic objectives can hold to different points of view regarding how the strategic objectives should be. The leaders have many ideas, analytical information and ideas about the future development of what is called the basic strategic information. One must understand that the strategic objectives of a company play the most important significance in the development of the BSC. Should be seen the goals as short statements, which describe the concrete actions for the implementation of the strategy. The developed objectives will serve to the link between the selected strategy and concrete indicators of activity, a society for the determination of success in the achievement of the objectives laid use is.


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