7/30/2019 O Balanced Scorecard nas PMEs

1/16

Os~ofl Els~is

51 no Gitojeui no 5=

7/30/2019 O Balanced Scorecard nas PMEs

2/16

Sgocl !> l'c' 4? n'c'"

So j Aijoj gi sleo l |o }iu~i so nbubko& gogaj

tog~i fao sou dltiutof'

7/30/2019 O Balanced Scorecard nas PMEs

3/16

S~otog U' Citor !I~

7/30/2019 O Balanced Scorecard nas PMEs

4/16

Elflgcon Sciuoclun s }lul os}ocblfbs~ls9

7/30/2019 O Balanced Scorecard nas PMEs

5/16

7/30/2019 O Balanced Scorecard nas PMEs

6/16

Sbs~ojl bg~okulni no}flgoljog~i

o kos~i os~ul~kbcl

7/30/2019 O Balanced Scorecard nas PMEs

7/16

7/30/2019 O Balanced Scorecard nas PMEs

8/16

Cijgbcl cij cfluoxl l tbsi& jbssi o os~ul~kbl lis sos cifleiulniuos

o i~uls }lu~os bg~ouosslnls !S^L@OAIFNOUS"0

Lfbgal i ~ulelfai ni nbl*l*nbl tbsi o os~ul~kbl nl oj}uosl0

Diugoco jl douuljog~l }lul }ubiubxlu }flgis o }uiho~is0

_~bfbxl bgnbclniuos os~ul~kbcis no }oudiujlgco o jo~ls }lul jonbu i

}uikuossi'

Sbs~ojl no kos~i Elflgcon Sciuoclun

7/30/2019 O Balanced Scorecard nas PMEs

9/16

I ~ouji Elflgcon Sciuoclun uodfo~o i o|bfeubi og~uo i cu~i o i figki

}ulxi& i dbglgcobui o i gi dbglgcobui& bgnbclniuos no }oudiujlgco o no

uosf~lnis& o oq~ougi o bg~ougi'

Nus' @l}flg $ Giu~ig& ao Elflgcon Sciuoclun8 ulgsfl~bgk S~ul~okr bg~i Lc~big

Elflgcon Sciuoclun

7/30/2019 O Balanced Scorecard nas PMEs

10/16

Gl }u~bcl& ciji ~bfbxlu i ESC gls iuklgbxlos9

7/30/2019 O Balanced Scorecard nas PMEs

11/16

Lfbgal l iuklgbxli

jl douuljog~l |o ~ulx nbscb}fbgl

L jigb~iubxli ~ulx jofaiubls li gtof nl }oudiujlgco

]ubiubxlu o diclu jofaiul l odbcbgcbl o l odbccbl

]iu| slu i ESC9

7/30/2019 O Balanced Scorecard nas PMEs

12/16

Lfou~ls }uocicos l}iblj l ~ijlnl no nocbsi

iuglj*so jlbs cog~ulnis gis cfbog~os

]iu| slu i ESC9

7/30/2019 O Balanced Scorecard nas PMEs

13/16

Dbglgcobul Ciji cublu tlfiu }lul is lcbigbs~ls9

]oudiujlgco Dbglgcobul

Tlfiu

_si odo~bti nis uocusis

Cfbog~oL~ults nis ifais nis gissis

cfbog~os8 ciji os~ljis l sl~bsdlxou

ls sls gocossbnlnos9

Sl~bsdli

Uo~ogi

]uicossis

Bg~ougis

Cl}lcbnlno

iuklgbxlcbiglf

Ciji }inojis jofaiulu

bg~ougljog~o }lul }uinxbujis )

}uos~lujis soutbis jofaiu& jlbs

u}bni o jlbs elul~i9

Odbcbgcbl

\lfbnlno

Ciji }inojis s}iu~lu is }uicossis

bg~ougis l~ults no cij}o~gcbls&

douuljog~ls& ~ocgifikbl& fbnoulgl o

i~uis9

Cl}b~lf Ajlgi Douuljog~ls

Bgitli

Bgdul*os~u~uls

Cf~ul

7/30/2019 O Balanced Scorecard nas PMEs

14/16

Ouuis cijgs gl ~bfbxli no ESC8

Igno os~ l os~ul~kbl nl iuklgbxli9Igno os~ l os~ul~kbl nl iuklgbxli9

DBGLGCOBUL CFBOG^O ]UICOSSIS CL]LCBNLNO

BG^OUGIS IUKLGBXLCBIGLF

7/30/2019 O Balanced Scorecard nas PMEs

15/16

ESC cij i l}ibi no douuljog~ls8 Sid~{luono cig~lebfbnlno

Elsosno Nlnis

Jbcuisid~Oqcof

]i{ou]ibg~

[oeSb~oso*jlbf

Sid~{luono kos~i

7/30/2019 O Balanced Scorecard nas PMEs

16/16

Ieubklnl }ofl l~ogi,Cig~lc~i8 os~oflMnof~ljl~bc'}~