ESTABLISHMENT OF THE CUSTOMER PERSPECTIVE OF THE BALANCED SCORECARD SYSTEM AT SPORTS ENTERPRISES THROUGH THE EXAMPLE OF A HUNGARIAN FOOTBALL CLUB

In our present world, more and more attention is being paid to the evaluation and monitoring of different sports organizations, which is because the support of spectator sports has become an important issue. Our fundamental assumption is that football clubs of our time should operate just like large companies in the business sectors. Obviously, it is an essential prerequisite that controlling, a controlling system or a performance measurement system be applied at the business entities operating the clubs. According to our experience, conscious financing of organizations is often neglected in the course of the management processes of sports companies. It is necessary to create the conditions at these organizations that enable managerial decision support and the establishment of a controlling system. It is essential to find controlling methods and tools that can be successfully applied in the life of a sports organization and that ensure the harmonization and coordination of different processes. Consequently, controlling provides a higher level of transparency and information supply for decision makers. The aim of present study is to introduce the Balanced Scorecard (The Balanced Scorecard is a balanced strategic system of indexes, which measures the performance of companies for the sake of implementing the strategy), one of the tools of strategic controlling and its application to sports companies through an example of a Hungarian football club.

在当今世界，各类体育组织的评估与监测正受到日益广泛的关注，这是因为观赏型体育赛事的受众支持已成为一项核心议题。本研究的基本假设为：当代足球俱乐部的运营模式应与商业领域的大型企业保持一致。显然，对于运营足球俱乐部的商业实体而言，应用管控（Controlling）、管控系统或绩效衡量体系是必不可少的前提条件。根据我们的实践经验，体育企业在管理流程中，往往忽视对组织开展有规划的资金管理工作。此类体育组织亟需构建相应条件，以支撑管理决策制定，并建立健全管控体系。亟需探索可成功应用于体育组织运营、且能实现各项业务流程协调统一的管控方法与工具。由此可见，管控可为决策者提供更高程度的运营透明度与信息支撑。本研究的目标在于，通过匈牙利某足球俱乐部的实例，介绍战略管控工具之一的平衡计分卡（Balanced Scorecard，一种用于衡量企业绩效以助力战略落地的均衡战略性指标体系）及其在体育企业中的应用。