Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Objective Cost Account as Support of Effective Strategy in Enterprise.
Języki publikacji
Abstrakty
W artykule omówiono trudności przedsiębiorstw w realizacji strategii oraz zanalizowano przyczyny niemożności skutecznego wdrażania strategii. Następnie przedstawiono nowoczesny system pomiaru strategii (Balanced Scorecard), który umożliwia wyeliminowanie większości zagrożeń w realizacji strategii, będących udziałem budżetu. Omówiono również rolę Balanced Scorecard jako systemu zarządzania strategią oraz koncepcję budżetu strategicznego przy wykorzystaniu Balanced Scorecard w przedsiębiorstwie. Na koniec przedstawiono propozycję wykorzystania obiektowego rachunku kosztów jako narzędzia do zarządzania budżetem strategicznym.
In this article discussed barriers in realization of strategy and analyzed reasons of impossibility of effective strategy. Next presented modern system of strategy measurement (Balanced Scorecard), which makes possible to eliminate most threats in strategy realization. Discussed also role of Balanced Scorecard as system of strategy management and idea of strategic budget with use Balanced Scorecard in enterprise. In the end presented suggestion of use objective cost account as a tool to management of strategic budget.(MP)
Rocznik
Strony
79--97
Opis fizyczny
Twórcy
autor
Bibliografia
- Bardach E., The Implementation Game, Mass., MIT Press, Cambridge 1977.
- Blair M., Ownership and Control: Rethinking Corporate Governance for the Twenty First Century, D.C. Brookings Institution, Washington 1995.
- Brancato C.K., New Performance Measures - A Research Report, Report No. 1118-95-RR, NY, The Conference Board, New York 1995.
- Business Intelligence/Renaissance Worldwide, Survey, Translating Strategy Into Action, 1996.
- Business Intelligence/Renaissance Worldwide, Survey, Strategic Performance Measurement & Management, 1997.
- Chandler A.D. Jr., Scale, Scope The Dynamics of Industrial Capitalism, Harvard University Press, Cambridge, Mass. 1990.
- Charan R., Colvin G., Why CEO Fail, "Fortune", 21 June 1999.
- Drucker P., The Theory of Business, "Harvard Business Review", September-October 1994.
- Epstein M., Manzoni J.F., Implementing Corporate Strategy: From Tableaux de Bord to Balanced Scorecards, "European Management Journal", Vol 16, No 2, April 1998.
- Ernst & Young, Center for Business Innovation, Measures that Matter, Boston 1998.
- Goldenberg H., Hoffecker J., Using the Balanced Scorecard to Develop Companywide Performance Measures, "Journal of Cost Management", Fall 1994.
- Itami H., Mobilising Invisible Assets, Harvard University Press 1987.
- Johnson H.T., Kaplan R.S., Relevance Lost. The Rise and Fall of Management Accounting, Harvard Business School Press 1991.
- Kaplan R.S., Norton D.P., Putting the Balanced Scorecard to work, "Harvard Business Review", September-October 1993.
- Kaplan R.S., Norton D.P., Linking the Balanced Scorecard to Strategy, "California Management Review", Vol. 39, No. 1, Fall 1996.
- Kaplan R.S., Norton D.P., The Balanced Scorecard. Translating Strategy into Action, Harvard Business School Press, Boston, Massachusetts 1996.
- Kaplan R.S., Norton D.P., Using the Balanced Scorecard as a Strategic Management System, "Harvard Business Review", January-February 1996.
- Kaplan R.S., Norton D.P., The Strategy - Focused Organisation, Harvard Business School Press 2001.
- Kiechel W. III, Corporate Strategy under Fire, "Fortune", 27 December 1982.
- Neely A., Measuring Business Performance, The Economist Books 1998.
- Niven P.R., Balanced Scorecard Step by Step: Maximising Performance and Maintaining Results, John Wiley & Sons, Inc. 2002.
- Peters T., Thriving on Chaos: Handbook for a Management Revolution, Macmillan, London 1987.
- Pressman J.F., Wildavsky A., Implementation, Berkeley, Cal., University of California Press 1973.
- Renaissance Worldwide Strategy Group, The Balanced Scorecard - An Overview, http://www.rens.com/viewpoint/papers/scorecard.html
- Schiemann W.A., Lingle J.H., Bullseye. Hitting Your Strategic Targets Through High-Impact Measurement, The Free Press 1999.
- Schultz R.L., Slevin P.O., Implementing Operations Research/management science. Elsevier, New York 1975.
- Shank J.K., Govindarajan V., Strategic Cost Management, Free Press, New York 1993.
- The New Breed of Strategic Planner, "Business Week", 17 September 1984.
- Webber A.M., New Math for a New Economy, Fast Company (January-February) 2000.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000059666497