Vol. 9, No 2, 2012 pp. 177 - 192
UDC 65.015.25:502.131.1
THE CONCEPT OF TECHNOLOGICAL PARADIGM AND THE CYCLICAL MOVEMENTS OF THE ECONOMY
Bojan Krstić, Vladimir Ivanović
Faculty of Economics, University of Niš, Serbia
bojan.krstic@eknfak.ni.ac.rs
Dynamic business and stricter customer requirements can cause expansion of the Balanced Scorecard (BS) with dimensions of sustainable development and corporate social responsibility. That is how we get a Sustainability Balanced Scorecard concept (SBS) which represents an opportunity for enterprises to translate their missions, visions, and sustainable development strategies into the operational targets and actions. Their successful realization will be monitored via key success factors or key performance measures. Expansion of the traditional BS model with ecological (environmental) and social components represents a significant step in practical implementation of socially responsible business. Application of the expanded BS model becomes one more challenge for the management of modern enterprises. The aim of this paper is to light up key aspects of SBS model development and application. Considering the fact that social responsibility, sustainable development and ecological dimension of business activities can cause improved sales to the ecologically (environmentally) conscious customers, create benefits from "green" purchase, make savings from ecologically acceptable production process, then the application of SBS model can have a positive reflection on improving business performances and enterprise competitiveness.
Key Words: balanced scorecard, business performance, sustainable development, corporate social responsibility, Sustainability Balanced Scorecard
RAZVIJANJE I PRIMENA SBS MODELA U CILJU UNAPREĐENJA KONKURENTNOSTI PREDUZEĆA
Dinamično poslovanje i sve strožiji zahtevi klijenata dovode do toga da se tradicionalni koncept Balanced Scorecard-a (BS) treba da proširi dimenzijama održivog razvoja i društvene odgovornosti. Tako nastaje koncept Balansna karta performansi održivog razvoja (SBS), koji preduzećima pruža mogućnost da prevedu svoje misije, vizije i strategije održivog razvoja u operativne ciljeve i akcije čije će se uspešno ostvarivanje pratiti preko ključnih faktora performansi, odnosno ključnih merila performansi. Proširenje klasičnog BS koncepta ekološkim i socijalnim komponentama predstavlja značajan korak u unapređenju praktične implementacije koncepta društveno odgovornog poslovanja, čija primena predstavlja još jedan izazov za menadžment preduzeća. Cilj ovog rada je da u tom pravcu rasvetli ključne aspekte razvijanja i primene SBS koncepta. Imajući u vidu da društvena odgovornost, održivi razvoj i ekološka dimenzija poslovne aktivosti može da ima odraza na bolji plasman proizvoda kod ekološki svesnih potrošača, ali i ostvarivanje benefita od ekološke ili zelene nabavke, te ostvarivanje ušteda pri ekološki prihvatljivom procesu proizvodnje i slično, onda se primena SBS modela može pozitivno odraziti na poboljšanje ukupnih poslovnih performansi i konkurentnosti preduzeća.
Ključne reči: Balansna karta, poslovne performanse, održivi razvoj, društvena odgovornost, Balansna karta performansi održivog razvoja
