Bilansa postignuća (Balanced Scorecard - BSC)
Balanced Scorecard - BSC

Summary/Abstract: The paper presents a model of Balance Scorecard (BSC) in the way we find applicable (at the moment) in our circumstances, which is, in essence, a combination of the monetary method based on the return on assets (ROA) employed and the method of monitoring the successfulness. This makes it possible not only to get a more realistic and objective financial picture of the company which complements the one given in financial reports by MRS and make it closer to the company market value, but also provides a powerful management instrument for monitoring the company success by means of financial and non-financial indicators reported in its Balance Scorecard. Management using the given model of Balance Scorecard (BSC), which is basically adjusted to the indicators from the Balance Scorecard of the company characteristics, enables managers to monitor the level of achievement and utilization of the Critical Success Factors as a whole and by elements, and thus ensures their mobilization, evaluation and improvement. In this manner, as a final effect we should have a continued realization of the company added value, which is the only real measure of success today.

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