Το πρότυπο κόστος και ο πίνακας ισορροπημένης στοχοθέτησης ως εργαλείο λήψης βραχυχρόνιων επιχειρηματικών αποφάσεων

Abstract

This dissertation deals with standard costing and the balanced scorecard, as powerful decision tools for the today business. More specifically, the definition and the nature of these two management systems are presented along with the benefits and the drawbacks they have. Moreover, some case study concerning balanced scorecard implications is also illustrated. After these two systems’ overall presentation, the connection between them is addressed as well. The purpose of this dissertation is for the reader to completely understand the importance of standard costing and balanced scorecard for the today business in terms of its contribution in better quality management. Moreover, by presenting all the pros and cons of these two systems, someone should be able to understand how its implication should be done in a proper way.