Research on usage of the balanced scorecard in business practice of Czech and Slovak companies

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Rastislav Rajnoha


Nowadays, the balanced scorecard (BSC) concept is considered to be a strategic tool for measuring and managing the performance of a company. For this reason, this paper focuses on the presentation of selected research results related to usage of the BSC concept carried out in Czech and Slovak enterprises during the period 2006–2015. A theoretical part of the paper provides a detailed characterisation of the current state of affairs regarding the investigated BSC issue. The following part of the paper defines the basic research methodology and the expected contributions of the study. The fundamental part of the paper provides a presentation of the BSC usage results in Czech and Slovak enterprises. The aim of this paper is also to analyse and synthesise findings regarding the link between the BSC concept and the reward and remuneration system in the companies researched. In the final part of the paper, the survey results are introduced and confronted with those arising from professional studies carried out especially in Germany, Austria and the U.S.A.

Keywords: Balanced scorecard, performance mangement, performance measurement.


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