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MODEL OF BALANCED SCORECARD – EX-ANTE AND EX-POST DECISION MAKING
Abstract
Kaplan and Norton developed the Balanced Scorecard (BSC) model to complement and develop traditional financial performance indicators for the organization. According to a Fortune survey, about 60% of the 1,000 selected US companies have BSC experience, including international corporations (KPMG, Peat Marwick, Allstate Insurance, and AT&T). The scorecard contains a diverse set of performance measures, including financial performance, customer relations, internal business processes, and learning and growth. Advocates of the balanced scorecard suggest, that each unit in the organization should develop and use its own scorecard, choosing measures that capture the unit’s business strategy. The aim of the paper is to clarify the basic concept of the Balanced Scorecard model, to create a scorecard of two organizational units, including establishing common and unique indicators for evaluating the performance of a given component and investigating the impact of these two categories of indicators in evaluating organizational component performance.
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