SYSTEM BALANCED SCORECARD V PODNIKOVOM RIADENÍ

The article deals with the Balanced Scorecard (BSC), the system that reacted to the criticized explanatory ability of the value criteria for measuring the performance of an enterprise. The change, which was brought by this concept, was the extension and linking of performance measurements of purely financial indicators to indicators from other perspectives of enterprise's activity. Besides theoretical review of BSC, its characteristics, evolution, reasons for and benefits of the application, the author presents the results of the first exhaustive survey in Slovak firms implementing BSC and their clients – companies with deployed BSC systems. She concludes with the comparison of her findings and the research results of renowned American Balanced Scorecard Institute.