THE BALANCED SCORECARD AS A MODEL OF ACHIEVING STRATEGIC OBJECTIVES IN PUBLIC ADMINISTRATION

The main aim of this article is to present possibilities of implementation of the Balanced Scorecard as means which describes the strategy and assists in supervision of its realization. At the beginning of the paper the core ideas of the Balanced Scorecard are introduced in the strategic context. Next the Balanced Scorecard is discussed as it functions in the city of Charlotte [1] – the pioneer in the field. In the above mentioned city the concept of the BSC has been fully applied, and the tutors of the process were the authors of the discussed method of management themselves - R. S. Kaplan, D. P. Norton (Bielawski, 2014). The following two samples undergoing the analysis came from Poland; these are the Polish Custom Service - as a model and representative of state administration, and The Office of the Marshal of the Mazowieckie Province – as a model and representative of local government administration in Poland. Although the BSC was elaborated in the area of entrepreneurship, it may be as well applied in the field of public institutions.