Implementation of Balanced Scorecard for processes and activities

The article presents the implementation of Balanced Scorecard for processes and activities. This method (ZKD) could be cascaded not on the functional structure of the organization but on processes and activities. Due to the bottom up orientation there can be noticed different aspects (important from the strategy point of view) which could not be seen using the top down approach only. Opposite to the traditional cascade process, ZKD is created directly for activities. It is made for expensive processes and activities the cost of which could be estimate due to ABC method. The article presents the process of implementation of Balanced Scorecard for processes and activities. It is easier in case of the organizations firms which have processes and/or activities is identified and put into practice activity based costing method and Balanced Scorecard (BSC). The implementation of balanced scorecared for processes activities used different aspects of implementation of the BSC and the ABC method.