Title:	Adoption of the balanced scorecard approach to make-to-order manufacturing
Authors:	Saniuk, Anna Saniuk, Sebastian Witkowski, Krzysztof
Citation:	Trendy v podnikání = Business trends : vědecký časopis Fakulty ekonomické ZČU v Plzni. 2012, č. 4, s. 4-11.
Issue Date:	2012
Publisher:	Západočeská univerzita v Plzni
Document type:	článek article
URI:	http://www.fek.zcu.cz/tvp/doc/2012-4.pdf http://hdl.handle.net/11025/16237
ISSN:	1805-0603
Keywords:	vyvážená skórkarta;řízená výroba;měření výkonnosti
Keywords in different language:	balanced scorecard;make-to-order manufacturing;performance measurement
Abstract in different language:	In 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.
Rights:	© Západočeská univerzita v Plzni
Appears in Collections:	Číslo 4 (2012) Číslo 4 (2012)

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