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Stymulowanie personelu na podstawie zrównoważonego systemu wskaźników (BSC)

Ivanov A., Szkarowski A., Nikolaeva V.

Rocznik Ochrona Środowiska

2010

Tom 12

219-234

Przejście od intuitywnych i sytuacyjnych metod zarządzania do managementu naukowego jest jednym z warunków wyprowadzania przedsiębiorstw z sytuacji kryzysowych. Jak wynika z doświadczenia światowego, efektywną metodą stworzenia, wdrożenia i kontroli przedsiębiorczości jest system Balanced Scorecard (BSC) - Zrównoważony System Wskaźników rozwoju firmy. Celem niniejszej publikacji jest rozpatrzenie istoty i znaczenia tego systemu w strategicznym zarządzaniu przedsiębiorstwem oraz analiza zalet nowego podejścia, jako narzędzia w stymulowaniu pracy personelu. Należy zauważyć, że w specjalistycznej terminologii krajowej często używana jest nieprawidłowa definicja "Zrównoważona Karta Wyników". Stosowanie terminu "wynik" zamiast "wskaźnik" jest według autorów nie do przyjęcia, ponieważ wynik oznacza końcowy rezultat działalności, natomiast stosowanie BSC oznacza strategię zarządzania w celu osiągnięcia przyszłych wyników. Również bezpośrednie tłumaczenie słowa "Card" w oderwaniu od "Scorecard" jest typowym błędem, ponieważ w obróbce danych całe to słowo tłumaczy się, jako "System Wskaźników". Aby uniknąć niepotrzebnych rozbieżności w terminologii autorzy zostają przy definicji "Zrównoważony System Wskaźników", stosując przy tym angielski skrót BSC.

An effective method of creation, adaptation and control of entrepreneur-ship is the Balanced Scorecard (BSC) of a company development. The (BSC) is semi-standard structured report supported by proven design methods and automation tools. It can be used by managers to keep track of the execution of activities by staff within -their control and monitor the consequences arising from these actions. It is perhaps the best known of several such frameworks, and was widely adopted in the world. The concept of the BSC is based on forming a company development strategy and its subsequent realization with consideration of the current results of the key directions of the company's activities. In practice, it is a strategic performance management tool and mechanism of consistent understanding by the personnel of the strategic goals of the company and of the controls of their achievement through the so called Key Performance Indicator (KPI). Those indicators are the measure of the goals' achievability and, also, the characteristics of the business processes and of the work of each individual employee. The core characteristic of the BSC and its derivatives is the presentation of a mixture of financial and non-financial measures each compared to a 'target' value within a single concise report. The report is not meant to be a replacement for traditional financial or operational reports, rather a succinct summary that captures the information most relevant to those reading it. It is the methods by which this 'most relevant' information is determined (i.e. the design processes used to select the content) that most differentiates the various versions of the tool in circulation. This ideology has been known for a long time and an opinion is widespread that there is no need of developing any new strategies of management. It is enough to study the existing models of strategy that are widely known and described in literature (Table 1). By using those strategies, one is able to create their own that is the most appropriate for the particular conditions of activity. The BSI system has four projections, each of which is associated with the key questions of functioning of the company. The answers to those questions are the objectives, the achievement of which will be the evidence of progress on the way to realization of the whole strategy of development (Table 2). Mutual dependencies must be established between those projections as well as the order of realization of the key directions of the company's activity. An example of the objective development scheme for particular projections is depicted in Drawing 1. Certain methods and tricks have been developed within the BSI for the purpose of effective solution of those questions. First of all, the BSI methodology has convenient and graphic tool -the Strategic Map. This Map describes the cause-effect relations between the strategic goals according to the key development prospects: finances, clients, business processes and personnel (Table 3). The other important tool of the BSI is the Strategic Topic. It is the consolidated group of identical goals and indicators of the activity effectiveness. Such combination of indicators allows making the strategy more understandable and accessible.