Transcription of The Balanced Scorecard: Innovative Performance …
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The Balanced Scorecard: Innovative Performance …
ISSN: 0718-2724. ( ) Journal of Technology Management & Innovation Universidad Alberto Hurtado, Facultad de Econom a y Technol. Manag. Innov. 2014, Volume 9, Issue 31 Institute of Finances, Faculty of Business and Management Brno University of Technology, Kolejni 2906/4, 612 00 Brno, +420 541 143 707, E-mail: March 5, 2014 / Accepted Sep 29, 2014 The Balanced scorecard : Innovative Performance measurement and Management Control SystemOndrej Zizlavsky1 AbstractThe paper presents an overview of studies that have described the emergence of Innovative Performance measurement systems. It is dedicated to the issue of potential implementation of Balanced scorecard as a strategic management control system in Czech small and medium-sized enterprises. The framework is based on literature review and analysis about traditional management control systems, their pros and cons, and modern methods of Performance measurement , such as Balanced scorecard .
Integrated Performance Measurement Systems (Bitici et al., 1997), the Performance Prism (Neely and Adams, 2001), Data Envelope Analysis (Charnes et al., 1978), Quantum Performance Measurement (Hronec, 1993) or Productivity Measurement and Enhancement System (Pritchard, 2008). However, the most famous management model is the Bal-
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