Subalansuotų rodiklių sistemos taikymo aspektai Lietuvos viešajame sektoriuje
The article addresses the topic of balanced scorecard use in a public sector environment. While balanced scorecard is extensively studied in business management, there is a limited scope of such research on applications in non-profit organizations, and practically no research on balanced scorecard use in a public sector in Lithuania. The article reviews the evolution of balanced scorecard system from a merely measurement tool to a strategic management system and presents the difference of balanced scorecard use for private companies from non-profit organizations. The research presents a fragment of a concrete Lithuanian political party strategic program translated into terms of balanced scorecard system, enabling us to assess the balance of the strategy regarding four different perspectives, and the consistency of strategic goals, respectively their measures, targets and initiatives.
- Straipsniai / Articles