Balanced activity scorecard – combination of activity based costing and activity based management with balanced scorecard

The paper presents a proposal of the Activity Balance Scorecard (ABSC). It is a combination of Activity Based Costing and a modification of Activity Based Management. Contrary to the traditional cascading of the Balanced Scorecard to organisational structures, ABSC is constructed directly for activities or tasks. These activities or tasks should be selected on the basis of ABC results – as it is them which give the information the share of which tasks in the cost structure is high. The ABSC would make the tracking and controlling of such activities (and as a final result of such processes) possible, whose existence is indispensable for the functioning of the company on the market. What is more, it would be a balanced tracking, taking into account various aspects. The paper proposes also a new form of numerical presentation, which will make a quick initial evaluation of the results possible and enable the decision maker to select for the further analysis only those activities which really need it. The proposed presentation can also be applied in the Balanced Scorecard per se.