master's thesis
OBLIKOVANJE BSC MODELA ZA IZVJEŠTAVANJE MENADŽMENTA NA PRIMJERU PODUZEĆA „ČISTOĆA d.o.o.“

Džeko Kruno (2016)
University of Split
Faculty of economics Split
Metadata
TitleOBLIKOVANJE BSC MODELA ZA IZVJEŠTAVANJE MENADŽMENTA NA PRIMJERU PODUZEĆA „ČISTOĆA d.o.o.“ : diplomski rad
AuthorDžeko Kruno
Mentor(s)Ivica Pervan (thesis advisor)
Abstract
Znatan broj organizacija koristi financijske pokazatelje poslovanja na temelju kojih donose zaključke i na osnovu tih zaključaka donose poslovne i financijske odluke ali samo mali broj ima osmišljen sustav njihovog praćenja. Još je manje onih koji uključuju strateške ciljeve u njihovo definiranje i mjerenje. Upravo se u ovom trenutku javila potreba za novim modelom koji objedinjuje financijsku perspektivu, perspektivu kupaca, perspektivu internih poslovnih procesa te pespektivu učenja i rasta. Vodeća poduzeća ne zaustavljaju se na prikupljanju i analizi podataka, one koriste dobivene podatke da bi postigli konkretna unapređenja i uspješno pretvorile strategiju u akciju. Ostvarivanje ciljeva jedne perspektive uvjetuje osvarivanje ciljeva druge perspektiva. Konstrukcija modela započinje definiranjem misije, vizije i strategije na temelju čega se utvrđuju zadaci i mjerila četiriju perspektiva. Strateški upravljački sustav treba osigurati funkcioniranje organizacije u budućnosti. Zajedno sa BSCom, mehanizmom za njegovo ostvarenje, treba uspostaviti organizaciju koja je zdrava, uravnotežena, efikasna i efektivna, koja služi klijentima i vlastitom osoblju. Razumljivost, jednostavnost i transparentnost, odlike su BSC modela prepoznate u svjetski uspješnim organizacijama. Ovaj način razmišljanja sve više prihvaćaju i mala poduzeća. U konačnici, u provedenom istraživanju, utvrdilo se da je postavljena hipoteza prihvaćena.
KeywordsBSC model strategy organization perspectives finance
GranterUniversity of Split
Faculty of economics Split
PlaceSplit
StateCroatia
Scientific field, discipline, subdisciplineSOCIAL SCIENCES
Economics
Accounting
Study programme typeuniversity
Study levelgraduate
Study programmeBusiness Studies
Academic title abbreviationmag. oec.
Genremaster's thesis
Language Croatian
Defense date2016-02
Parallel abstract (English)
Significant number of organizations is using financial performance indicators and on the basis of these indicators make business and financial decisions but few have designed tracking system for the indicators. Even fewer are ones that include stretegic goals in defining and measuring them. It is at this point there was a need to a new model that combines financial perspective, customer perspective, internal business process perspective and learning and growth pespective. Leading companies do not stop just on gathering and analyzing data, they use obtained data to achieve concrete improvements and successfully turned strategy into action.Achieving the goals of one perspective is affecting on the achieving the goals of second one. The construction of the model begins by defining the mission, vision and strategy on the basis of which the tasks and benchmarks of four perspectives are being determined. Strategic control system needs to ensure the functioning of the organization in the future. Together with BSC, the mechanism for its realization, it should establish an organization that is healthy, balanced, efficient and effective and serves customers and its own staff. Intelligibility, simplicity and transparency are features of the BSC model recognized in world’s successful organizations. This way of thinking is more and more accepted by the small businesses.Ultimately, the conducted research, established that laid down hypothesis is accepted.
Parallel keywords (Croatian)BSC model strategija organizacija perspektive financije.
Resource typetext
Access conditionOpen access
Terms of usehttp://rightsstatements.org/vocab/InC/1.0/
URN:NBNhttps://urn.nsk.hr/urn:nbn:hr:124:670250
CommitterIvana Gizdić