Podstawy koncepcyjne strategicznej karty wyników dla spółdzielni mieszkaniowej
Conceptual basis of Balanced Scorecard for housing cooperative

Summary/Abstract: The paper presents the concept of the Balanced Scorecard for housing cooperative and the procedure of its creation. The specificity of this organization resulting from the legislation, as well as historically shaped conditions were taken into account. The structure of the card includes five main strategic perspectives: perspective of cooperative members, resident’s perspective, financial and internal processes’ and development perpective. For each perspective, objectives and their measures were proposed based on a SWOT analysis made for sample cooperative.

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