Český finanční a účetní časopis 2007(1):44-47 | DOI: 10.18267/j.cfuc.208

The Strategic System of the Performance Measurement of the Entrepreneurial Company

Bohuslava Knapová
Ing. Bohuslava Knapová, CSc. - odborná asistentka; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <knapova@vse.cz>.

The conception Balanced Scorecard considers value criterions for the measurement and management of the performance of the entrepreneurial firm as necessary criterions with respect to their objectivity (they are verified by the market) and the complexity (they present the total criterions of the entrepreneurial process). The aim of the system Balanced Scorecard is to extend and interconnect of the performance measurement through value (financial) indicators about criterions of others areas, so-called perspectives of the activity (custom subsystem, subsystem of internal processes, employee subsystem). Balanced Scorecard helps as the communication instrument of the strategic management of the entrepreneurial firm.

Keywords: The measurement and management of the performance; Value and natural criterions; The value (financial) subsystem; The custom subsystem; Subsystem of internal processes; The employee subsystem.
JEL classification: M41

Published: March 1, 2007  Show citation

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Knapová, B. (2007). The Strategic System of the Performance Measurement of the Entrepreneurial Company. Czech Financial and Accounting Journal, 2007(1), 44-47. doi: 10.18267/j.cfuc.208
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    References

    1. Kaplan, R. S. - Norton, D. P. (2005): Balanced Scorecard. Strategický systém měření výkonnosti. Praha, Management Press, 2005.
    2. Vyskočil, K. - Štrup, O. (2003): Podpůrné procesy a snižování režijních nákladů (Facility management). Praha, Professional Publishing, 2003.

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