Zastosowanie karty wyników jako narzędzia nadzoru właścicielskiego specjalnych spółek komunalnych – retrospektywna analiza przypadku
The use of the scorecard as a tool of the owner’s supervision of special council companies – retrospective case study

Summary/Abstract: Background: In the article issues of the owner’s supervision of special council companies in the context of the challenges faced by the board of directors were presented. A new supervisory tool based on the idea of the scorecard, for which the implementation was made among four compa¬nies of this type was presented.Research purpose: He is a purpose of the article of presenting the possibility of applying the supervisory new tool based on the idea of the scorecard, which pilot implementation they effected successively in four special companies. In the article a hypothesis was adopted, that using the scorecard as the supervisory tool, a supervisory, being new mechanism constitutes the essential determinant of the sphere of changes and the development of the system specification of the owner’s supervision of these companies. The article contains the inspection of supervisory me¬chanisms so far applied moreover in council companies and model of the supervisory structure of special council companies. Methods: Methodological area includes analysis of literature, of present personal findings and case study of implementation of the scorecard of the owner›s supervision in examined companies. Conclusion: Applied research methods it: analysis of literature, analysis of current own findings and case study of four implementations of the scorecard of the owner’s supervision in examined companies.

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