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The interplay among restaurant SMEs' financial, quality, and managers' perceived business performance : a balanced scorecard approach
Marko Kukanja, Tanja Planinc, Anja Žnidaršič, 2023, original scientific article

Abstract: The present study aims to test a simplified version of the balanced scorecard (BSC) model for restaurant industry SMEs. This study aims to determine if (I) restaurant managers' perceived business performance correlates to SMEs' (II) actual financial and (III) quality performance. A new variable, the manager's perceived business performance, was added in light of the unique characteristics of restaurant SMEs. We hypothesized that all three business perspectives are positively correlated since restaurant managers must have realistic perceptions of SMEs' business performance. A total of 266 questionnaires were obtained from restaurant managers, and 1,330 questionnaires were obtained from restaurant guests. SMEs' official financial reports served as the basis for the analysis of financial data. Exploratory factor analysis and correlation analysis were used to investigate the relationships among the three perspectives. Results indicate that managers' perceptions of business performance are not correlated to SMEs' actual financial performance, and managers have realistic perceptions about the quality of what restaurants offer. Interestingly, SMEs' financial performance is not correlated to guests' perceptions of quality. Introducing a new internal perspective indicates the incoherence among the three BSC perspectives. Furthermore, using selected variables highlights the necessity of raising the managerial perspective in future restaurant SME studies.
Keywords: restaurant industry, balanced scorecard, quality, SMEs, Slovenia
Published in DKUM: 01.08.2023; Views: 562; Downloads: 62
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The influence of human resources competency management on the business success of small and medium enterprises
Iva Klepić, 2022, original scientific article

Abstract: The success of the organization is based on the quality of human resources, their competencies, motivation, loyalty, and their business results. The basic aim of this research is to determine whether and to what extent human resources competency management influences the business success of small and medium enterprises (SMEs). The empirical research was conducted in 234 SMEs in the Federation of Bosnia and Herzegovina in January 2021. An original questionnaire was created for the survey, which gathered the opinions of top managers. In the paper, human resources competency management is viewed as a process consisting of: determining the required competencies, determining current competencies and the competency gap and undertaking activities to ensure and develop the necessary competencies. For the business success of SMEs, business performance was researched through four perspectives of the Balanced Scorecard (financial, customer, internal business processes and learning and growth perspective). The research results showed the correlation between the studied variables and the influence of human resources competency management on the business success of SMEs viewed from all four perspectives. The paper includes a comparison with similar research, limitations and recommendations for future research. The originality of this work lies in creating an original model of the connection between human resources competency management and business success (performance) of SMEs as viewed through four perspectives of the BSC, which has been empirically tested. Also, no such research has been conducted in B&H to investigate the influence between the human resources competency management and the business success of SMEs.
Keywords: business performance, balanced scorecard, competency management, human resources, small and medium enterprises
Published in DKUM: 19.06.2023; Views: 438; Downloads: 15
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PROTOTIPNA REŠITEV ZA GENERIRANJE POROČIL V PODJETJU
Bojana Andlovec Korošec, 2010, undergraduate thesis

Abstract: Diplomska naloga obravnava razvoj prototipne rešitve za generiranje poročil v konkretnem podjetju. Opisane so značilnosti modela uravnoteženega sistema kazalnikov uspešnosti (Balanced Scorecard - BSC). Analizirano je problemsko stanje v podjetju, ki posluje na več trgih v različnih jezikovnih okoljih in ima več poslovnih enot. Za razvoj prototipne rešitve je bila opredeljena arhitektura, izbrano razvojno orodje in implementiran proces generiranja poročil s Share Point Portalom, MS Reporting Services, Visual Studio in MS SQL Serverjem. Testiranje je pokazalo, da je prototip zanesljiv in da so prikazani kazalniki točni, uporabniki so zadovoljni, ker je uporaba enostavna, poročila pa kažejo celovit vpogled v poslovanje.
Keywords: Prenova procesov poročanja Uravnotežen sistem kazalnikov, (Balanced Scorecard - BSC) Prototipiranje MS Reporting Services
Published in DKUM: 17.01.2011; Views: 2489; Downloads: 203
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