The Balanced Scorecard Factors of a Training Company – Selection and Linkages
[ 1 ] Wydział Inżynierii Zarządzania, Politechnika Poznańska | [ 2 ] Instytut Zarządzania i Systemów Informacyjnych, Wydział Inżynierii Zarządzania, Politechnika Poznańska | [ SzD ] doktorant ze Szkoły Doktorskiej | [ P ] pracownik
2022
rozdział w monografii naukowej / referat
angielski
- Balanced Scorecard
- small and medium-sized enterprises
EN Purpose: The aim of the literature analysis and the research on the company was to develop a set of factors which allow assessing the effectiveness of its functioning. The Balanced Scorecard was taken as the basis for selection. Design/Methodology/Approach: The subject of the study is a small training company located in Poznan, Poland. The method of data collection used was standardized in-depth interview. On its basis, using Porter's five forces analysis, PEST analysis and SWOT analysis, the factors significant for the company's functioning were compiled. Using the expert method, where both the researcher and the organization management were involved, factor maps were developed. Findings: The result of the work is a summary of the factors of the Balanced Scorecard for the Poznan training company and the identification of the key ones, thanks to the analysis of links between them in the form of factor maps. Practical Implications: A set of factors important from the point of view of running a small family enterprise, such as OSZ, is a starting point for developing a set of specific measures that allow us to assess the effectiveness of a company's functioning. At the same time, it can be the basis for similar elaboration for other units of similar size. Originality/Value: Both BSC and many other tools are dedicated to the analysis of medium and large enterprises. The conducted research aims at introducing the possibility of using the Balanced Scorecard to study the effectiveness of small companies' operations.
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