THE BALANCED SCORECARD AS A METHOD OF THE LOGISTICS CONTROLLING

Nowadays the main objective of logistics is to optimize the management process of product flow. The completion of logistics functions in the enterprise requires an increasing amount of various information, which allows costs and proper functioning of logistics processes to be specified. This fosters the development of controlling logistics which the main task is to support a logistics management. Logistics controlling through the coordination of planning, control, monitoring, collection, and processing of information, ensures an efficient achievement of specified objectives for logistics at the strategic and operational level. The effectiveness of the enterprise depends on the ability to gain and maintain a competitive advantage on the market that is to identify and exploit emerging business opportunities faster than competitors and the direction of the management system for increased efficiency. Modern companies must nowadays combine efficiency and competitiveness on the global market with sensitivity to the needs of local customers. Therefore, one of the key issues of logistics controlling is the measurement and assessment of the efficiency of logistics processes. In this paper the Balanced Scorecard approach is presented and a possibility to implement it in the enterprise as a tool of logistics controlling. This method can highly increased an efficiency of logistics processes.