BALANCED SCORECARD AS AN INSTRUMENT OF CONTROLLING OF HEATING COMPANY

This article aims to indicate the possibility of using a Balanced Scorecard as an instrument of controlling strategic, which can effectively support the strategic management processes of companies operating in the thermal power industry. The development was a result of studies that have been carried out in one of the largest Polish enterprises in the use of energy controlling instruments to support the process of management of the entity. The study presents the essence of Balanced Scorecard in four perspectives with the strategic objectives formulated for each of them and the proposed measures of the extent of their implementation. Although it is essential to the enterprise has the financial perspective, it investigated the company pays special attention to the processes of development workers who are crucial for the entity and are identified in the perspective of knowledge and development. Others described a balanced perspective of the Balanced Scorecard in formulating strategic objectives and their metrics take into account the specificity of the significant companies in the energy market.