Η εξισορροπημένη αξιολόγηση (balanced scorecard) και η εφαρμογή της σε επιχειρήσεις
The balanced scorecard and its application in businesses
KeywordsBalanced scorecard ; Κάρτα εξισορροπημένης αξιολόγησης ; Μέτρηση απόδοσης ; Εσωτερικός έλεγχος ; Στρατηγικός σχεδιασμός επιχείρησης ; Performance measurement ; Internal audit ; Strategic business planning
The balanced scorecard, also known as the Balanced Scorecard (BSC), is a management methodology that assesses a company's performance in many different areas. Rather than focusing solely on financial measures, the balanced assessment takes into account other aspects of the business, such as customer perspectives, internal operations, innovations and learning, as well as financial ratios. The BSC has become a popular management tool in many businesses. The idea behind this is that the performance of a business should not be measured only in financial terms, but other strategic factors linked to the achievement of its long-term goals should also be taken into account. Applying the balanced scorecard to a business can provide many benefits. It helps it connect its strategic goals with performance metrics, maintain balance between its financial and non-financial aspects, and improve its operation by taking the necessary steps to address weaknesses or problems. The balanced scorecard offers a holistic way of measuring the performance of a business, and it is important to apply it to monitoring internal control processes to ensure that business operations are sound and efficient.