Adoption of the balanced scorecard approach to make-to-order manufacturing

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dc.contributor.authorSaniuk, Anna
dc.contributor.authorSaniuk, Sebastian
dc.contributor.authorWitkowski, Krzysztof
dc.date.accessioned2015-10-06T11:25:44Z
dc.date.available2015-10-06T11:25:44Z
dc.date.issued2012
dc.description.abstract-translatedIn the paper, implementation of the Balanced Scorecard approach in make-to-order manufacturing is proposed, not only for linking the strategy of the enterprise with operational planning, and for measuring the level of strategy realization, but also to develop conditions which are investigated during production order verification. This is one of the most important processes in make-to-order manufacturing. Taking too many orders may cause delays in implementation and contractual penalties, whereas taking too few orders results in unused system capacity, and the costs of lost opportunities. In this paper it is proposed that the Balanced Scorecard approach is implemented in make-to-order manufacturing. The application of key performance indicators (KPI’s) can be used to connect an enterprise’s strategy and strategic goals, with monitoring and control of business processes during order realization and conditions which have to fulfilled for the production order to be realized in the production system. This solution can improve a decision-making process for accepting production orders for realization. A set of production orders which allow the enterprise strategy to be achieved can be chosen.en
dc.format8 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.citationTrendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2012, č. 4, s. 4-11.cs
dc.identifier.issn1805-0603
dc.identifier.urihttp://www.fek.zcu.cz/tvp/doc/2012-4.pdf
dc.identifier.urihttp://hdl.handle.net/11025/16237
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plznics
dc.relation.ispartofseriesTrendy v podnikánícs
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectvyvážená skórkartacs
dc.subjectřízená výrobacs
dc.subjectměření výkonnostics
dc.subject.translatedbalanced scorecarden
dc.subject.translatedmake-to-order manufacturingen
dc.subject.translatedperformance measurementen
dc.titleAdoption of the balanced scorecard approach to make-to-order manufacturingen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen

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Číslo 4 (2012)
Číslo 4 (2012)