文章基本信息

标题：Balanced Scorecard – Strategic Management Tool of Performance in Public Institutions
其他标题：Balanced Scorecard – Strategic Management Tool of Performance in Public Institutions
本地全文：下载
作者：Cretu, Carmen ; Gheonea, Victoria ; Ivan, Alexandra 等
期刊名称：Acta Universitatis Danubius. Oeconomica
印刷版ISSN：2065-0175
电子版ISSN：2067-340X
出版年度：2015
卷号：11
期号：1
语种：English
出版社：Danubius University
摘要：Balanced Scorecard (BSC) is used to achieve an operational strategic vision at all levels of the organization regarding issues related to performance, strategy, communication, resource allocation, decision-making and competitiveness. BSC was created to restrict the limits of traditional financial and management tools and ensure unity of vision and long-term action in an organization. The main advantage of the method consists in guiding managers and departments, human resources, technological and financial resources towards the strategy of the organization. Unfortunately BSC is mainly used in private companies, because high costs and lack of specialists pose a real obstacle in implementing this instrument in public institutions. Our arguments attempts to show that the Balanced Scorecard can be the most appropriate among all the management tools for the public sector.
关键词：Balanced Scorecard; KPIs; strategic management; public institutions