Strateški modeli i performanse sa fokusom na Balanced scorecard
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Jul 18, 2026
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Nedeljka Živković
http://orcid.org/0000-0001-6663-7467
Maja Glogovac
http://orcid.org/0000-0003-3268-8543
Biljana Tošić
http://orcid.org/0000-0003-4343-3001
Isidora Milošević
http://orcid.org/0000-0001-5539-8253
Sanela Arsić
http://orcid.org/0000-0002-1957-566X
Nedeljko Živković
http://orcid.org/0000-0002-3698-1045
http://orcid.org/0000-0001-6663-7467
Maja Glogovac
http://orcid.org/0000-0003-3268-8543
Biljana Tošić
http://orcid.org/0000-0003-4343-3001
Isidora Milošević
http://orcid.org/0000-0001-5539-8253
Sanela Arsić
http://orcid.org/0000-0002-1957-566X
Nedeljko Živković
http://orcid.org/0000-0002-3698-1045
Apstrakt
Jedan od načina za poboljšanje organizacionih performansi ali i povećanje konkurentske prednosti jeste primena strateških modela. Jedan od strateških modela u tu svrhu jeste Balanced scorecard. Ovaj model uljučuje četiri perspektive kao što su perspektiva korisnika i stejkholdera, perspektiva internih poslovnih procesa, perspektiva učenja i rasta kao i finansijska perspektiva. Prema tome, cilj rada je sistematizovanje literature opšteprihvaćenog modela Balanced scorecard. Ovaj model je pronašao široku primenu u raznim oblastima svih sektora. Iako je u prethodnom period ovaj model bio svojstven proizvodnim organizacijama, tokom vremena pronašao je uspešnu primenu i u uslužnim delatnostima kao i neprofitnim organizacijama. Pored toga, ovaj strateški model doprinosi povezivanju organizacionih strategija sa operativnim ciljevima što može imati uticaj na povećanje sposobnosti organizacija za poboljšanje organizacionih performansi. Ovaj rad može biti od koristi menadžerskim strukturama organizacija kao početni putokaz i upoznavanje sa usvajanjem, primenom ali i benefitima koji primena ovog modela može obezbediti za mogućnost oblikovanja željenog nivoa organizacionih performansi.
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Kako citirati
ŽIVKOVIĆ, Nedeljka et al.
Strateški modeli i performanse sa fokusom na Balanced scorecard.
Zbornik Međunarodnog kongresa o procesnoj industriji – Procesing, [S.l.], v. 39, n. 1, p. 229-236, july 2026.
Dostupno na: <http://izdanja.smeits.rs/index.php/ptk/article/view/8351>. Datum pristupa: 07 aug. 2026
doi: https://doi.org/10.24094/ptk.026.1.229.
Sekcija
Menadžment kvaliteta i standardizacija u organizacijama
Reference
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[12] Makki, A. A., Alqahtani, A. Y., Abdulaal, R. M., Madbouly, A. I. A novel strategic ap-proach to evaluating higher education quality standards in University Colleges using multi-criteria decision-making. Education Sciences, 13 (6), (2023), 577.
[13] Kaplan, R. Norton, D., (1992). The Balanced Scorecard: Measures that Drive Performance. Harvard Business Review. 70 (1), 71–99.
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[15] Kiriri, P. N. Management of performance in higher education institutions: The application of the balanced scorecard (BSC). European Journal of Education, 5 (1), (2022), 141–154.
[16] Serdar Asan, Ş., Tanyaş, M. Integrating Hoshin Kanri and the balanced scorecard for strate-gic management: The case of higher education. Total Quality Management, 18 (9), (2007), 999–1014.
[17] Al-Bahi, A. M., Abd-Elwahed, M. S., Soliman, A. Y. Implementation of sustainability indi-cators in engineering education using a combined balanced scorecard and quality function de-ployment approaches. Sustainability, 13 (13), (2021), 7083.
[18] Hammood, A. M., Dammak, S. The mediating role of the balanced scorecard in the relation-ship between internal control and the financial reports quality. International Journal of Profes-sional Business Review, 8(1), (2023), e01060-e01060.
[19] Stejskal, K., Sayed, N., Lento, C. Mapping stakeholder expectations of a publicly funded post-secondary institution: a balanced scorecard perspective. Accounting and the Public Inter-est, 20 (1), (2020), 104–137.
[20] Grande, K., Haynes, N. Outdoor hospitality performance: Through the lens of the balanced scorecard and its customer perspective. International Journal of Hospitality Management, 121, (2024), 103800.
[21] Liang, C. J., Wang, W. H. How managers in the financial services industry ensure financial performance. The service industries journal, 28 (2), (2008), 193–210.
[22] Westlund, A. H., Källström, M., Parmler, J. SEM-based customer satisfaction measurement: On multicollinearity and robust PLS estimation. Total Quality Management, 19 (7–8), (2008), 855–869.
[23] Mio, C., Costantini, A., Panfilo, S. Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use. Corporate social responsibility and environmental management, 29(2), (2022), 367-384.
[24] Tsai, F. M., Bui, T. D., Tseng, M. L., Wu, K. J., Chiu, A. S. A performance assessment ap-proach for integrated solid waste management using a sustainable balanced scorecard approach. Journal of cleaner production, 251, (2020), 119740.
[25] Soysa, I. B., Jayamaha, N. P., Grigg, N. P. Validating the balanced scorecard framework for nonprofit organisations: an empirical study involving Australasian healthcare. Total Quality Management & Business Excellence, 30 (9–10), (2019), 1005–1025.
[26] Machmuddah, Z., Setiawanta, Y. Balanced Scorecard: Learning and Growth Perspective. Jurnal Inovasi Ekonomi, 4(02), (2019).
[27] Davis, S., Albright, T. An investigation of the effect of balanced scorecard implementation on financial performance. Management accounting research, 15 (2), (2004), 135–153.
[28] Rahayu, S., Yudi, Y., Rahayu, R., & Luthfi, M. The relationship of balanced scorecard per-spectives and government organization performance measurement. International Journal of Productivity and Performance Management, 72(7), (2023), 1881-1902.
[29] Hristov, I., Cristofaro, M., Camilli, R., & Leoni, L. A system dynamics approach to the bal-anced scorecard: a review and dynamic strategy map for operations management. Journal of manufacturing technology management, 35(4), (2024), 705-743.
[30] Tawse, A., & Tabesh, P. Thirty years with the balanced scorecard: What we have learned. Business Horizons, 66(1), (2023), 123-132.
[2] Zahwa, A., Sutjipto, M. R., Salim, D. F. A strategic model for women entrepreneurs: Digital literacy, resources, and innovation in enhancing MSME performance. Edelweiss Applied Sci-ence and Technology, 9(4), (2025), 2571-2586.
[3] Westerveld, P., Fielt, E., Desouza, K. C., Gable, G. G. The business model portfolio as a strategic tool for value creation and business performance. The Journal of Strategic Infor-mation Systems, 32(1), (2023), 101758
[4] Lin, M. H., Hu, J., Tseng, M. L., Chiu, A. S., Lin, C. Sustainable development in technologi-cal and vocational higher education: Balanced scorecard measures with uncertainty. Journal of Cleaner Production, 120, (2016), 1–12.
[5] Asgarpour, S., Hartmann, A., Gkiotsalitis, K., Neef, R. Scenario-based strategic modeling of road transport demand and performance. Transportation Research Record, 2677 (5), (2023), 1415–1440.
[6] Dillianti, R., Prabowo, H., Rahim, R. K., Kurniawan, Y. Bridging market orientation and leadership through digital enablement: A strategic model for life insurance success. Insurance Markets and Companies, 16(1), (2025), 42.
[7] Silalahi, E. E. The balanced scorecard model for strategic business management. International Journal of Current Science Researchand Review, 6, (2023), 3014-19.
[8] Taylor, J., Baines, C. Performance management in UK universities: implementing the Bal-anced Scorecard. Journal of Higher Education Policy and Management, 34 (2), (2012), 111–124.
[9] Quesado, P., Marques, S., Silva, R., Ribeiro, A. The balanced scorecard as a strategic man-agement tool in the textile sector. Administrative sciences, 12(1), (2022), 38.
[10] Amer, F., Hammoud, S., Khatatbeh, H., Lohner, S., Boncz, I., Endrei, D. The deployment of balanced scorecard in health care organizations: is it beneficial? A systematic review. BMC health services research, 22(1), (2022), 65.
[11] Nazari-Shirkouhi, S., Mousakhani, S., Tavakoli, M., Dalvand, M. R., Šaparauskas, J., Antuchevičienė, J. Importance-performance analysis based balanced scorecard for perfor-mance evaluation in higher education institutions: an integrated fuzzy approach. Journal of Business Economics and Management, 21 (3), (2020), 647–678.
[12] Makki, A. A., Alqahtani, A. Y., Abdulaal, R. M., Madbouly, A. I. A novel strategic ap-proach to evaluating higher education quality standards in University Colleges using multi-criteria decision-making. Education Sciences, 13 (6), (2023), 577.
[13] Kaplan, R. Norton, D., (1992). The Balanced Scorecard: Measures that Drive Performance. Harvard Business Review. 70 (1), 71–99.
[14] Kaplan, R. S., Norton, D. P. Using the balanced scorecard as a strategic management system. (1996).
[15] Kiriri, P. N. Management of performance in higher education institutions: The application of the balanced scorecard (BSC). European Journal of Education, 5 (1), (2022), 141–154.
[16] Serdar Asan, Ş., Tanyaş, M. Integrating Hoshin Kanri and the balanced scorecard for strate-gic management: The case of higher education. Total Quality Management, 18 (9), (2007), 999–1014.
[17] Al-Bahi, A. M., Abd-Elwahed, M. S., Soliman, A. Y. Implementation of sustainability indi-cators in engineering education using a combined balanced scorecard and quality function de-ployment approaches. Sustainability, 13 (13), (2021), 7083.
[18] Hammood, A. M., Dammak, S. The mediating role of the balanced scorecard in the relation-ship between internal control and the financial reports quality. International Journal of Profes-sional Business Review, 8(1), (2023), e01060-e01060.
[19] Stejskal, K., Sayed, N., Lento, C. Mapping stakeholder expectations of a publicly funded post-secondary institution: a balanced scorecard perspective. Accounting and the Public Inter-est, 20 (1), (2020), 104–137.
[20] Grande, K., Haynes, N. Outdoor hospitality performance: Through the lens of the balanced scorecard and its customer perspective. International Journal of Hospitality Management, 121, (2024), 103800.
[21] Liang, C. J., Wang, W. H. How managers in the financial services industry ensure financial performance. The service industries journal, 28 (2), (2008), 193–210.
[22] Westlund, A. H., Källström, M., Parmler, J. SEM-based customer satisfaction measurement: On multicollinearity and robust PLS estimation. Total Quality Management, 19 (7–8), (2008), 855–869.
[23] Mio, C., Costantini, A., Panfilo, S. Performance measurement tools for sustainable business: A systematic literature review on the sustainability balanced scorecard use. Corporate social responsibility and environmental management, 29(2), (2022), 367-384.
[24] Tsai, F. M., Bui, T. D., Tseng, M. L., Wu, K. J., Chiu, A. S. A performance assessment ap-proach for integrated solid waste management using a sustainable balanced scorecard approach. Journal of cleaner production, 251, (2020), 119740.
[25] Soysa, I. B., Jayamaha, N. P., Grigg, N. P. Validating the balanced scorecard framework for nonprofit organisations: an empirical study involving Australasian healthcare. Total Quality Management & Business Excellence, 30 (9–10), (2019), 1005–1025.
[26] Machmuddah, Z., Setiawanta, Y. Balanced Scorecard: Learning and Growth Perspective. Jurnal Inovasi Ekonomi, 4(02), (2019).
[27] Davis, S., Albright, T. An investigation of the effect of balanced scorecard implementation on financial performance. Management accounting research, 15 (2), (2004), 135–153.
[28] Rahayu, S., Yudi, Y., Rahayu, R., & Luthfi, M. The relationship of balanced scorecard per-spectives and government organization performance measurement. International Journal of Productivity and Performance Management, 72(7), (2023), 1881-1902.
[29] Hristov, I., Cristofaro, M., Camilli, R., & Leoni, L. A system dynamics approach to the bal-anced scorecard: a review and dynamic strategy map for operations management. Journal of manufacturing technology management, 35(4), (2024), 705-743.
[30] Tawse, A., & Tabesh, P. Thirty years with the balanced scorecard: What we have learned. Business Horizons, 66(1), (2023), 123-132.