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Zrównoważona karta wyników w procesie kryzysowego zarządzania bankiem w dobie pandemii COVID-19

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  • Marek Barowicz

Abstract

Celem artykułu jest przedstawienie autorskiej koncepcji zrównoważonej karty wyników jako kompleksowego narzędzia wspierającego proces strategicznego (kryzysowego) sterowania bankiem komercyjnym w warunkach szoku gospodarczego (podażowo-popytowego) spowodowanego pandemią COVID-19, którego efektem jest płynnościowa zapaść sfery realnej gospodarki (obejmującej przedsiębiorstwa i gospodarstwa domowe), a w konsekwencji widmo recesji (łagodzone finansowym wsparciem państwa dla firm i ich pracowników w ramach rządowych programów pomocowych). W niniejszej pracy – w kontekście jej celu – dokonano weryfikacji hipotezy badawczej zakładającej, że zrównoważona karta wyników, pomimo jej krytyki w literaturze naukowej uwzględniającej poglądy na jej przydatność w zarządzaniu strategicznym oraz występowanie alternatywnych narzędzi w tym obszarze, stanowi użyteczny instrument strategicznego sterowania bankiem w dobie pandemii COVID-19. Przeprowadzona analiza krytyczna zrównoważonej karty wyników wykazała, że odpowiednio dostosowana do potrzeb banku, w warunkach zagrożenia epidemicznego COVID-19, może stanowić przydatne narzędzie w zakresie implementacji, realizacji i pomiaru bankowej strategii. W opracowaniu zaprezentowano wpływ kryzysu pandemicznego na kondycję finansową banków komercyjnych, a także planowanie strategiczne w tych bankach przed epidemią COVID-19 i w trakcie jej trwania. Omówiono również genezę, istotę i strukturę jednej z metod zarządzania strategicznego w postaci zrównoważonej karty wyników. Przedstawiono jej przydatność w tym obszarze funkcjonowania banku na tle alternatywnych modeli zarządzania strategicznego, z uwzględnieniem jej krytycznej analizy literaturowej. W artykule zaprezentowano postulowany model zrównoważonej karty wyników dla banku komercyjnego, uzupełniony o mapę strategii stanowiącą jego graficzną wizualizację, uwzględniający skutki globalnego kryzysu ekonomicznego wywołanego epidemią COVID-19.

Suggested Citation

  • Marek Barowicz, 2022. "Zrównoważona karta wyników w procesie kryzysowego zarządzania bankiem w dobie pandemii COVID-19," Bank i Kredyt, Narodowy Bank Polski, vol. 53(1), pages 107-148.
    • Handle: RePEc:nbp:nbpbik:v:53:y:2022:i:1:p:107-148
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    References listed on IDEAS

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    More about this item

    Keywords

    zrównoważona karta wyników; strategia; zarządzanie strategiczne; zarządzanie kryzysowe; COVID-19;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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