Tvarumo subalansuotų rodiklių sistemos kūrimas UAB ,,BioDerlius" /

48 pages, 9 pictures, 26 tables, 77 references. The main purpose of this work is after revealing the theoretical aspects of performance evaluation, to create a project of sustainability balanced scorecard implementing for the agricultural products production company UAB "BioDerlius". The work is divided in two parts: literature analysis and empirical research, conclusions, and suggestions. Literature analysis reviewed available performance measurement systems, its features, structure, and implementation principles. There are various performance measurement systems, but the most effective is the balanced scorecard, because it is characterized by an orientation to three dimensions, i.e. a high level of indicators is ensured: 1) the level of mutual connection strength; 2) level of balance; 3) level of strategy orientation. This describes the high quality of the performance measurement system; the system can be formed according to the needs of the company. A classic system consists of four perspectives: financial, customer, internal processes and learning and growth. And sustainability balanced scorecard has a sustainability perspective that can be implemented in three ways: integrated, into the existing four perspectives, a new, separate perspective is implemented, and sometimes a separate sustainability balanced scorecard is created. After the literature analysis, in the second part of the work, in the methodology of the study, the purpose of the empirical study, its tasks, stages, and the object of the study are described, followed by an analysis of the results of the empirical study, which analyzes the strategic activities of UAB "BioDerlius" and prepares a project for a sustainability balanced scorecard. For research purposes there were carried various conversations and internal documents reviewed for collecting the data needed for implementing sustainability balanced scorecard. The conclusions and recommendations summarize the implementation project of UAB “BioDerlius” shows that the mixed method of implementation is the goal for comprehensive sustainable development.

Grantor dc:publisher

Institutional Repository of Vilnius University

Year dc:date

2024

Author dc:creator

• Šukutytė, Inesa,

Statement dc:rights

• info:eu-repo/semantics/openAccess

Language dc:language

lit

Repository record dc:identifier

https://repository.vu.lt/VU:ELABAETD210638156&prefLang=en_US

OAI identifier oai:identifier

oai:vu.lt:elaba:210638156