Summary
Samenvatting de balanced scoreboard
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deze samenvatting bevat de essentie van de groene lestekst en wat de leerkracht vertelde tijdens de les.
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Schriftelijk examenDe balanced scoreboard
Defenitie
De balanced scoreboard (bsc) is een managementinstrument dat een overzicht geeft van de
prestaties van ondernemingen uit verschillende hoeken. Voor elk perspectief worden doelstellingen
of kritische succesfactoren geformuleerd(continuïteit, groeien,..) . meetbare prestatie-indicatoren
zoals winst, omzet worden nagegaan.
Perspectieven
De bsc bekijkt het vanuit 5 perspectieven:
- Financieel perspectief:
Hoe stelt de ondernemer de aandeelhouders tevreden?
- Klantenperspectief:
Hoe zien klanten de onderneming?
- Bedrijfsprocessenperspectief:
In welke bedrijsprocessen moet de onderneming sterk staan?
- Leer en groeivermogenperspectief:
Hoe kan de onderneming zich blijvend verbeteren?
- Milieuperspectief:
Hoe staat de onderneming tegenover haar omgeving?
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