NON-FINANCIAL INDICATORS AND THEIR IMPORTANCE IN SMALL AND MEDIUM-SIZED ENTERPRISES

被引：25

作者：

Dobrovic, Jan ^{[1
]}

Lambovska, Maya ^{[2
]}

Gallo, Peter ^{[1
]}

Timkova, Veronika ^{[1
]}

机构：

[1] Univ Presov Presov, Fac Management, Dept Management, Konstantinova 16, Presov 08001, Slovakia

[2] Univ Natl & World Econ Sofia, Fac Management & Adm, Dept Management, Sofia 1700, Bulgaria

来源：

JOURNAL OF COMPETITIVENESS | 2018年 / 10卷 / 02期

关键词：

balanced scorecard; indicators; non-financial indicators; small and medium-sized enterprises; BALANCED SCORECARD; PERFORMANCE; MANAGEMENT; ENTREPRENEURS; KNOWLEDGE; STRATEGY;

D O I：

10.7441/joc.2018.02.03

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Measuring enterprise performance plays an important role in maximizing business efficiency. A modern business performance measurement tool is the Balanced Scorecard (BSC) method. This method helps assess not only the financial situation of the enterprise, but also indicators, and evaluates non-financial indicators, which is important for achieving the maximum competitiveness of the enterprise. This paper points out the importance of non-financial indicators in small and medium-sized enterprises in Slovakia, using the BSC method as a strategic management tool. Three hypotheses were established and then verified using the method of proportionality of the given phenomenon in the population and the chi-square test of independence. Apartial objective of the study was to find out the existence of a statistically significant link between the use of the BSC method and the importance of non-financial indicators in small and medium-sized enterprises in Slovakia, as the BSC method attaches the same importance to both financial and non-financial indicators. It has been shown that these two variables are related.

引用

页码：41 / 55

页数：15

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