The usage of The Balanced Scorecard for the estimation of the enterpriseʹs effectiveness

In this paper, some problems relating to estimation of enterpriseʹs effectiveness and its production processes will be introduced in brief. The Balanced Scorecard, which is one of the new approaches to estimation of effectiveness, will also be presented. The construction of The Balanced Scorecard and the process of its implementation in the enterprise will be introduced. The results of estimation of effectiveness of selected technological processes from the point of view of quality costs will be presented in our research. This paper will also introduce the usage of The Balanced Scorecard in one of Polish enterprise of metallurgic industry for the measurement of overall enterpriseʹs effectiveness.