{"id":9053,"date":"2023-01-07T21:05:33","date_gmt":"2023-01-07T20:05:33","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=9053"},"modified":"2024-05-13T14:58:05","modified_gmt":"2024-05-13T12:58:05","slug":"balanced-scorecard","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/balanced-scorecard\/","title":{"rendered":"Balanced Scorecard"},"content":{"rendered":"<p>Mo\u017enosti rozvoja podniku z\u00e1visia od pru\u017en\u00fdch faktorov, ako s\u00fa: pripravenos\u0165 k nasadeniu, schopnos\u0165 u\u010di\u0165 sa, inova\u010dn\u00e1 sila pracovn\u00edkov, vyu\u017e\u00edvanie mo\u017enost\u00ed informa\u010dnej spolo\u010dnosti at\u010f., ale to v\u0161etko e\u0161te ve\u013emi \u00fazko nadv\u00e4zuje na schopnos\u0165 trval\u00e9ho zlep\u0161ovania vz\u0165ahov so z\u00e1kazn\u00edkmi \u010di dod\u00e1vate\u013emi.<br \/>\nSnaha o vykazovanie finan\u010dn\u00fdch ukazovate\u013eov v st\u00e1le krat\u0161\u00edch intervaloch neprin\u00e1\u0161a \u017eiadan\u00e9 efekty s oh\u013eadom na bud\u00face mo\u017enosti podniku. Balanced Scorecard (BSC) predstavuje nielen s\u00fabor ak\u00fdchsi ukazovate\u013eov, ale je aj n\u00e1strojom riadenia a vedenia podniku<br \/>\nV\u00fdvoj syst\u00e9mu tvorby bohatstva je poh\u00e1\u0148an\u00fd inov\u00e1ciami, nosite\u013eom a motiv\u00e1torom t\u00fdchto inov\u00e1ci\u00ed s\u00fa \u013eudia a jedn\u00fdm z n\u00e1strojov, ako to dosiahnu\u0165, je Balanced Scorecard.<\/p>\n<h2>Met\u00f3da Balanced Scorecard<\/h2>\n<ul>\n<li>syst\u00e9m pre meranie v\u00fdkonnosti, v ktorom je potrebn\u00e9 ma\u0165 na zreteli najd\u00f4le\u017eitej\u0161ie aspekty podnikania vyjadren\u00e9 v podnikovej v\u00edzii, poslan\u00ed a strat\u00e9gii.<\/li>\n<li>v\u00edzia vyjadruje z\u00e1kladn\u00fa orient\u00e1ciu a strat\u00e9gia cestu k jej realiz\u00e1cii.<\/li>\n<li>kritick\u00e9 faktory \u00faspechu stanovia, \u010do je d\u00f4le\u017eit\u00e9 pre \u00faspech<\/li>\n<li>\u0161peci\u00e1lne meradl\u00e1 sl\u00fa\u017eia na zmeranie toho, \u010di sa rob\u00ed tak ako sa m\u00e1<\/li>\n<\/ul>\n<h3>David Kaplan, Robert Norton 1992<\/h3>\n<ul>\n<li>podniky s\u00fa orientovan\u00e9 najm\u00e4 svoj\u00edm poslan\u00edm, v\u00edziou a strat\u00e9giou<\/li>\n<li>formul\u00e1cia strategick\u00fdch cie\u013eov nie je jednoduch\u00e1 \u00faloha, preto tu ve\u013emi pom\u00e1ha BSC. Navrhli syst\u00e9m indik\u00e1torov, ktor\u00e9 vytv\u00e1raj\u00fa riadiaci syst\u00e9m na vyu\u017eitie \u0161peci\u00e1lnych znalost\u00ed \u013eud\u00ed potrebn\u00fdch na realiz\u00e1ciu dlhodob\u00fdch cie\u013eov podniku<\/li>\n<\/ul>\n<h2>Podstata Balanced Scorecard<\/h2>\n<ul>\n<li>SCORECARDS \u2013 meradl\u00e1<\/li>\n<li>BALANCED \u2013 vyv\u00e1\u017een\u00fd syst\u00e9m hodnotiacich krit\u00e9ri\u00ed<\/li>\n<li>syst\u00e9m transformovania strategick\u00fdch cie\u013eov podniku do podoby merate\u013en\u00fdch krit\u00e9ri\u00ed;<\/li>\n<li>n\u00e1stroj merania v\u00fdkonnosti podniku;<\/li>\n<li>syst\u00e9m hybn\u00fdch s\u00edl v\u00fdkonnosti podniku.<\/li>\n<li>do praxe ho uviedli Robert. S. Kaplan a David P. Norton &#8211; 1992.<\/li>\n<\/ul>\n<p>Met\u00f3da Balanced Scorecard umo\u017e\u0148uje prepoji\u0165 strat\u00e9giu s operat\u00edvou pomocou merate\u013en\u00fdch veli\u010d\u00edn a eliminova\u0165 niektor\u00e9 z n\u00e1strah s\u0165a\u017euj\u00facich implement\u00e1ciu strat\u00e9gie<br \/>\nBalanced Scorecard (BSC) je met\u00f3dou, ako previes\u0165 misiu a v\u00edziu do cie\u013eov a ich metr\u00edk tak, aby komplexne a previazane (na z\u00e1klade princ\u00edpu pr\u00ed\u010dina \u2013 d\u00f4sledok) postihovali jednotliv\u00e9 oblasti podniku a tie\u017e v\u0161etky z\u00e1kladn\u00e9 oblasti predpokladov. Vymedzuje 4 z\u00e1kladn\u00e9 oblasti:<\/p>\n<ul>\n<li>hodnotov\u00fa,<\/li>\n<li>z\u00e1kazn\u00edcku,<\/li>\n<li>oblas\u0165 vn\u00fatorn\u00fdch procesov (procesn\u00e1),<\/li>\n<li>zamestnaneck\u00fa (u\u010denia a rastu).<\/li>\n<\/ul>\n<h2>Ciele Balanced Scorecard<\/h2>\n<p>Ciele s\u00fa prim\u00e1rne stanovovan\u00e9 na strategickej \u00farovni vo finan\u010dnej perspekt\u00edve. Podkladom pre stanovenie t\u00fdchto cie\u013eov je najm\u00e4 anal\u00fdza trhu, anal\u00fdza zmien v relevantnom okol\u00ed, SWOT anal\u00fdza a anal\u00fdza minul\u00fdch v\u00fdsledkov podniku. V nadv\u00e4znosti na finan\u010dn\u00e9 ciele s\u00fa stanoven\u00e9 ciele v z\u00e1kazn\u00edckej perspekt\u00edve. Typick\u00fdm v\u00fdstupom je potom formul\u00e1cia cie\u013eov, ako s\u00fa:<\/p>\n<ul>\n<li>ciele v hunting (predaj novo z\u00edskan\u00fdm z\u00e1kazn\u00edkom v chcenej \u0161trukt\u00fare) oblasti,<\/li>\n<li>ciele vo farming (v\u00fdnosy z\u00edskan\u00e9 od s\u00fa\u010dasn\u00fdch z\u00e1kazn\u00edkov v chcenej \u0161trukt\u00fare) oblasti.<\/li>\n<\/ul>\n<p>Tento poh\u013ead je n\u00e1sledne rozpracovan\u00fd:<\/p>\n<ul>\n<li>v \u0161trukt\u00fare produktov a slu\u017eieb,<\/li>\n<li>pod\u013ea kateg\u00f3ri\u00ed z\u00e1kazn\u00edkov,<\/li>\n<li>pod\u013ea terit\u00f3ri\u00ed,<\/li>\n<li>pod\u013ea jednotliv\u00fdch trhov\u00fdch segmentov,<\/li>\n<li>pod\u013ea procesov,<\/li>\n<\/ul>\n<p>Podnikov\u00e9 procesy s\u00fa n\u00e1strojom dosahovania cie\u013eov vo finan\u010dnej a v z\u00e1kazn\u00edckej perspekt\u00edve. Procesy a ich zdroje je teda nutn\u00e9 nastavi\u0165 tak, aby boli dosiahnut\u00e9 ciele v perspekt\u00edve z\u00e1kazn\u00edckej a t\u00fdm aj v perspekt\u00edve finan\u010dnej. BSC je len met\u00f3dou podporuj\u00facou konzistentn\u00fa formul\u00e1ciu cie\u013eov. Je vecou mana\u017e\u00e9rskej zrelosti a intu\u00edcie spr\u00e1vne formulova\u0165 to, \u010do je nad BSC. Ide o podnikate\u013esk\u00fa \u0161pecifik\u00e1ciu toho, \u010do chc\u00fa (a m\u00f4\u017eu dosiahnu\u0165) vlastn\u00edci podniku (mana\u017ement), ako napr \u201eRovnako za menej\u201c.<\/p>\n<h3>Rovnako za menej<\/h3>\n<ul>\n<li>Podnik sa nach\u00e1dza v \u0161t\u00e1diu zrelosti so stabiln\u00fdm postaven\u00edm na trhu.<\/li>\n<li>Trh je nas\u00fdten\u00fd a konkurencia prebieha najm\u00e4 v cenovej oblasti.<\/li>\n<li>Z\u00e1merom podniku je udr\u017eanie trhov\u00e9ho podielu a s\u00fa\u010dasne ide o vytvorenie takej n\u00e1kladovej poz\u00edcie, ktor\u00e1 umo\u017en\u00ed odol\u00e1va\u0165 cenov\u00fdm tlakom zo strany konkurencie<\/li>\n<li>Tento z\u00e1mer sa objav\u00ed v z\u00e1kazn\u00edckej perspekt\u00edve ako preferencie farming, teda najm\u00e4 zvy\u0161ovanie \u00farovne starostlivosti o s\u00fa\u010dasn\u00fdch z\u00e1kazn\u00edkov. To sa prejav\u00ed v procesnej perspekt\u00edve a v perspekt\u00edve zdrojovej (u\u010denie a rast) vo formul\u00e1cii cie\u013eov smeruj\u00facich k riadeniu vz\u0165ahov so z\u00e1kazn\u00edkmi, smeruj\u00facich ku zvy\u0161ovaniu kvality poskytovan\u00fdch slu\u017eieb<\/li>\n<li>potenci\u00e1l zlep\u0161enia orientovan\u00fd najm\u00e4 na h\u013eadanie rezerv a \u00faspor.<\/li>\n<\/ul>\n<h3>Viac za rovnako<\/h3>\n<ul>\n<li>Podnik sa nach\u00e1dza v \u0161t\u00e1diu nas\u00fdtenia rastu a teraz je z\u00e1merom pokia\u013e je mo\u017en\u00e9 zvy\u0161ova\u0165 tr\u017eby a s\u00fa\u010dasne h\u013eada\u0165 vn\u00fatorn\u00e9 rezervy tak, aby adekv\u00e1tne nedoch\u00e1dzalo k rastu n\u00e1kladov<\/li>\n<li>Tento z\u00e1mer sa strategicky prejav\u00ed najm\u00e4 v z\u00e1kazn\u00edckej perspekt\u00edve rastom predajnej \u00falohy najm\u00e4 v orient\u00e1cii na hunting (v\u00e4\u010d\u0161\u00ed podiel tr\u017eieb od novo z\u00edskan\u00fdch z\u00e1kazn\u00edkov), v udr\u017ean\u00ed s\u00fa\u010dasnej \u00farovne poskytovan\u00fdch slu\u017eieb, v pripravenosti vklada\u0165 viac prostriedkov do marketingovej podpory predaja a s\u00fa\u010dasne sa prejav\u00ed tlakom na \u00faspory procesn\u00fdch n\u00e1kladov (procesn\u00e1 perspekt\u00edva) a zni\u017eovan\u00ed n\u00e1kladov zdrojov (perspekt\u00edva u\u010denia a rastu).<\/li>\n<li>Potenci\u00e1l je orientovan\u00fd vyv\u00e1\u017eene na podporu rastu a s\u00fa\u010dasne na h\u013eadanie rezerv a \u00faspor<\/li>\n<\/ul>\n<h3>Omnoho viac za viac<\/h3>\n<ul>\n<li>Podnik sa nach\u00e1dza v \u0161t\u00e1diu rastu. Prim\u00e1rnym cie\u013eom je agres\u00edvny rast, ktor\u00fd je charakteristick\u00fd vysok\u00fdm podielom vynakladan\u00fdch prostriedkov za \u00fa\u010delom z\u00edskania trhov\u00e9ho podielu, zvy\u0161ovanie produkcie a budovanie infra\u0161trukt\u00fary<\/li>\n<li>Tento z\u00e1mer sa strategicky prejav\u00ed najm\u00e4 v z\u00e1kazn\u00edckej perspekt\u00edve vo v\u00fdraznej hunting orient\u00e1cii, v n\u00e1kladnej podpore vytv\u00e1rania vn\u00edmanej kvality a vo vysok\u00fdch prostriedkoch vkladan\u00fdch do marketingu. V procesnej perspekt\u00edve s\u00fa akceptovan\u00e9 ciele procesov orientovan\u00fdch na hunting nov\u00fdch z\u00e1kazn\u00edkov. T\u00fdmto procesn\u00fdm cie\u013eom s\u00fa prisp\u00f4soben\u00e9 ciele zdrojov\u00e9. Ciele maj\u00fa v\u00fdrazne rastov\u00fd charakter.<\/li>\n<li>Potenci\u00e1l zlep\u0161enia je orientovan\u00fd na dosiahnutie razantnej zmeny<\/li>\n<\/ul>\n<p>Ka\u017ed\u00e1 z vy\u0161\u0161ie uveden\u00fdch prim\u00e1rnych strat\u00e9gi\u00ed m\u00e1 odli\u0161n\u00e9 limity APZ. Cie\u013eom realistickej firemnej strat\u00e9gie by malo by\u0165 identifikova\u0165 tieto limity, vykona\u0165 ich logick\u00e9 usporiadanie pod\u013ea prior\u00edt a \u010dasov\u00fdch horizontov a vkomponova\u0165 ich do strat\u00e9gie formou strategick\u00fdch iniciat\u00edv s konkr\u00e9tnou person\u00e1lnou zodpovednos\u0165ou.<\/p>\n<h2>Finan\u010dn\u00e1 perspekt\u00edva<\/h2>\n<p>Pod\u013ea Portera by hlavn\u00fdch finan\u010dn\u00fdch cie\u013eov malo by\u0165 menej a mal by by\u0165 vykonan\u00fd ich previazan\u00fd rozpad do nadv\u00e4zn\u00fdch perspekt\u00edv Balanced Scorecard. Uplatnenie cie\u013eov a ich metr\u00edk mus\u00ed re\u0161pektova\u0165 z\u00e1kladn\u00e9 etapy \u017eivotn\u00e9ho cyklu strat\u00e9gie danej podnikate\u013eskej jednotky. Na hodnotenie jej \u00faspe\u0161nosti je zameran\u00e1 v\u017edy konkr\u00e9tna skupina metr\u00edk.<\/p>\n<h3>Tri z\u00e1kladn\u00e9 \u0161t\u00e1dia cyklu Balanced Scorecard<\/h3>\n<ul>\n<li>\u0161t\u00e1dium rastu \u2013 je charakteristick\u00e9 vysok\u00fdmi invest\u00edciami, nov\u00fdm rozvojom v\u00fdrobkov a slu\u017eieb, rozvojom infra\u0161trukt\u00fary a budovan\u00edm z\u00e1kazn\u00edckej z\u00e1kladne<\/li>\n<li>\u0161t\u00e1dium nas\u00fdtenia rastu \u2013 je charakteristick\u00e9 invest\u00edciami a reinvest\u00edciami na odstr\u00e1nenie \u00fazkych profilov, roz\u0161\u00edrenie kapacity a udr\u017eanie kontinu\u00e1lneho rozvoja, pri\u010dom je kladen\u00fd najvy\u0161\u0161\u00ed d\u00f4raz na maxim\u00e1lnu mieru n\u00e1vratnosti vlo\u017een\u00fdch prostriedkov. Strat\u00e9gia sa podria\u010fuje udr\u017eaniu s\u00fa\u010dasn\u00e9ho trhov\u00e9ho podielu.<\/li>\n<li>\u0161t\u00e1dium zrelosti \u2013 \u010di\u017ee \u201ezberu\u201c, ktor\u00e9 je charakteristick\u00e9 n\u00edzkymi invest\u00edciami na podporu a \u00fadr\u017ebu s\u00fa\u010dasn\u00fdch kapac\u00edt, pri\u010dom hlavn\u00fd d\u00f4raz je kladen\u00fd na maximaliz\u00e1ciu pe\u0148a\u017en\u00fdch tokov (cash flow) do podniku<\/li>\n<\/ul>\n<h2>Z\u00e1kazn\u00edcka perspekt\u00edva<\/h2>\n<ul>\n<li>ako hodl\u00e1 podnik naplni\u0165 ciele finan\u010dnej perspekt\u00edvy prostredn\u00edctvom svojich z\u00e1kazn\u00edkov<\/li>\n<li>Ciele a metriky z\u00e1kazn\u00edckej perspekt\u00edvy by mali by\u0165 zameran\u00e9 na meranie a hodnotenie trhov\u00fdch podielov a trhovej orient\u00e1cie firmy. Pre tento \u00fa\u010del je potrebn\u00e9 stanovi\u0165 ciele a ich metriky, pomocou ktor\u00fdch je mo\u017en\u00e9 pochopi\u0165, \u010do je vlastne hnacou silou pre zvy\u0161ovanie (udr\u017eanie) trhov\u00e9ho a z\u00e1kazn\u00edckeho segmentu.<\/li>\n<\/ul>\n<h2>Procesne \u2013 organiza\u010dn\u00e1 perspekt\u00edva<\/h2>\n<ul>\n<li>vymedzen\u00e9 procesy z h\u013eadiska ich postavenia v procesnom modeli<\/li>\n<li>predstavuje de facto infra\u0161trukt\u00faru zais\u0165uj\u00facu prepojenie perspekt\u00edvy z\u00e1kazn\u00edckej s perspekt\u00edvou u\u010denia a rastu.<\/li>\n<\/ul>\n<h3>Procesy<\/h3>\n<p>Proces je sp\u00fa\u0161\u0165an\u00fd ur\u010ditou udalos\u0165ou (\u0161tart\u00e9rom) a ukon\u010den\u00fd rovnako udalos\u0165ou (enderom). S\u00fa \u010dlenen\u00e9 na<\/p>\n<ul>\n<li>riadiace procesy (nevytv\u00e1raj\u00fa pridan\u00fa hodnotu, prebiehaj\u00fa naprie\u010d spolo\u010dnos\u0165ou, nemaj\u00fa extern\u00fdch z\u00e1kazn\u00edkov, negeneruj\u00fa tr\u017eby)<\/li>\n<li>hlavn\u00e9 procesy (vytv\u00e1raj\u00fa pridan\u00fa hodnotu, prebiehaj\u00fa naprie\u010d spolo\u010dnos\u0165ou, maj\u00fa extern\u00fdch z\u00e1kazn\u00edkov, generuj\u00fa tr\u017eby)<\/li>\n<li>podporn\u00e9 procesy (vytv\u00e1raj\u00fa pridan\u00fa hodnotu, neprebiehaj\u00fa naprie\u010d spolo\u010dnos\u0165ou, nemaj\u00fa extern\u00fdch z\u00e1kazn\u00edkov, negeneruj\u00fa tr\u017eby)<\/li>\n<\/ul>\n<p>Riadiace procesy produkuj\u00fa v\u00fdstupy, procesy hlavn\u00e9 a podporn\u00e9 maj\u00fa na v\u00fdstupe kvantifikovate\u013en\u00e9 a ekonomicky ocenite\u013en\u00e9 produkty, smeruj\u00face k: definovan\u00fdm extern\u00fdm z\u00e1kazn\u00edkom v pr\u00edpade hlavn\u00fdch procesov.<\/p>\n<h2>Perspekt\u00edva u\u010denia a rastu<\/h2>\n<p>Perspekt\u00edva u\u010denia a rastu m\u00e1 zaisti\u0165 kvalifika\u010dn\u00fd a kapacitn\u00fd z\u00e1klad pre predch\u00e1dzaj\u00face tri perspekt\u00edvy (finan\u010dn\u00fa, z\u00e1kazn\u00edcku, procesno \u2013 organiza\u010dn\u00fa), s\u00fa pre \u0148u definovan\u00e9 tri hlavn\u00e9 smery:<\/p>\n<ul>\n<li>motiv\u00e1cia \u2013 reprezentuje dynamicky usporiadan\u00fd s\u00fabor vn\u00fatorn\u00fdch faktorov, ktor\u00e9 vo forme ur\u010dit\u00fdch \u201ehnac\u00edch motorov\u201c podnecuj\u00fa a usmer\u0148uj\u00fa pracovn\u00e9 v\u00fdkony;<\/li>\n<li>kvalifik\u00e1cia \u2013 reprezentuje zvy\u0161ovanie kvality intelektu\u00e1lneho kapit\u00e1lu;<\/li>\n<li>kvalita a funk\u010dnos\u0165 syst\u00e9mu riadenia \u2013 efekt\u00edvna vn\u00fatorn\u00e1 komunik\u00e1cia<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Mo\u017enosti rozvoja podniku z\u00e1visia od pru\u017en\u00fdch faktorov, ako s\u00fa: pripravenos\u0165 k nasadeniu, schopnos\u0165 u\u010di\u0165 sa, inova\u010dn\u00e1 sila pracovn\u00edkov, vyu\u017e\u00edvanie mo\u017enost\u00ed informa\u010dnej spolo\u010dnosti at\u010f., ale to &hellip; <\/p>\n","protected":false},"author":17,"featured_media":25031,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,551],"tags":[],"class_list":["post-9053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investovanie","category-podnikam"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Balanced Scorecard<\/title>\n<meta name=\"description\" content=\"Met\u00f3da Balanced Scorecard, podstata a ciele. 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