Įmonės veiklos vertinimas pasitelkiant modernias valdymo apskaitos koncepcijas: teorinis požiūris

Abstract

This article focuses on the concept of balanced scorecard (BSC) method as a strategy performance management tool that can be used by managers who want to translate a company’s vision and strategy into implementation. This development can be measured by using the four most important characteristics: financial, customer, internal business process and learning and growth perspectives. Despite many advantages by using this method there some threads – disadvantages of it because it is very expensive to implement it, also there should be universal agreement between managers and workers in the company, they should seek combined purposes. However using this method is not enough and it is recommended to use it together with Activity Based Costing (ABC) system, which shows how indirect expenses are distributed to products. Also, this system helps to evaluate the economic aspects of company’s activity and calculate the cost of product more accurate. So using these two activity measurement tools helps company not only to reach their strategy performance achieving, but also implement more precise cost of a product and this way embrace a lot more than their competitors.