POSSIBLE PROBLEMS IN THE PROCESS OF IMPLEMENTATION OF THE BALANCED SCORECARD AND ACTIVITY-BASED MANAGEMENT

The contemporary business environment imposed the need for the continual finding out and defining new concepts and tools that support strategic enterprise management. The aim of introducing these concepts is certainly improving the overall enterprise efficiency. The characteristics of the modern business environment essentially have the effects on design of the efficiency measurement model of the contemporary enterprise and enterprise management model, as well. The new business environment imposed the need for introducing the balanced scorecard and activitybased management, as its information support. The positive effects of implementing these models on enterprise efficiency are, under certain conditions, undeniably. It should not be overlooked the fact that the enterprise face with certain problems in the process of balanced scorecard and activity-based management implementation.

Key words: achievements, enterprise, management, activities, implementation, problems.

JEL Clasification: M21