| Abstract | Poslovno okruženje je sve kompleksnije. Kada je riječ o mjerenju uspješnosti poslovanja poduzeća putem tradicionalnih modela, oni su usredotočeni na financijske pokazatelje, međutim samo oni više nisu dovoljni. S obzirom na nezadovoljstvo korisnika jer su isti usredotočeni samo na financijske pokazatelje nastaju suvremeni sustavi, koji se osvrću i na nefinancijske, eksterne i mjere performansi koje su usredotočene na budućnost.
BSC model za cilj ima financijske pokazatelje nadograditi sa nefinancijskim pokazateljima koji će ubuduće utjecati na poslovanje poduzeća. Osim navedenog, cilj je i nadići slabosti s kojima se susreće tradicionalni sustav pri mjerenju uspješnosti te pružiti mogućnost da poduzeća prema misiji, viziji i strategijama odrede ciljeve i njima pripadajuće mjere za postizanje kroz četiri perspektive. Četiri spomenute perspektive su: financijska, kupaca, internih procesa te učenja i razvoja
Na primjeru poduzeća Elos d.o.o. analizirao se trenutni model izvještavanja u poduzeću te se proveo BSC model koji ukazuje na ukupno poboljšanje poslovanja za 5% u 2023. godini u odnosu na prethodno promatrano razdoblje. Ovaj model se pokazao kao bolja opcija s obzirom na trenutni model izvještavanja te bi se trebao primjenjivati, zato što omogućuje bolji pregled čitavog poslovanja poduzeća. |
| Abstract (english) | The business environment is becoming more complex and competitive, with the conditions of business operations constantly changing. Changes emerging in technological, economic, socio-cultural and political aspects lead to increased dynamism, uncertainty, and competitiveness. When it comes to measuring company performance through traditional models, they focus on financial indicators; however, those alone are no longer sufficient. Given the dissatisfaction of users, stemming from their sole focus on financial indicators, modern systems have emerged that also consider non-financial, external, and performance measures focused on the future.
The BSC model aims to upgrade financial indicators with non-financial ones which will impact future business operations of the company. Besides the aforementioned, its goal is to also overcome the weaknesses a traditional system meets while measuring successfulness, and provide companies the opportunity to set goals and corresponding measures for achievement based on their mission, vision, and strategies through four perspectives. Four mentioned perspectives are: financial, customer, internal processes, and learning and development.
On the example of Elos d.o.o., the current reporting model in the company was analyzed, and the BSC model was implemented, indicating an overall business performance improvement of 5% in 2023 compared to the previously observed period. This model has proven to be a better option compared to the current reporting model, and should be adopted because it enables a better overview of the company’s entire business operation |
