Vol. 1 No. 1-2 (2010)
Scientific Professional Researcher and Educational Publications

Tools of Controlling Facilitating Human Resources Management – the Tableau de Bord

Dr. Gábor Kemény, PhD
Human Exchange Foundation

Published 01-08-2010

Keywords

  • decision support,
  • scorecards,
  • Tableau de Bord,
  • controlling

Abstract

One of the essential elements of controlling is the aim for measuring and quantifying the performance. Indicators are indispensable tools of successful management.
The usage of indices does not only belong to economic sciences. They are also commonly applied by medical sciences, for instance for measuring body temperature, pulse rate, blood pressure or blood-sugar level. By knowing these data, we quickly get information about the actual condition of the body. In case of having inadequate values, additional examinations may be justifi ed, which lead to additional measurement indicators to evolve.
Obviously, many good practices and several bad examples appear. Calculation of indicators could be required by banks for instance at the time of completing a business plan or even by organs when checking the utilization of the subvention. Indicators can be presented within organizations for their own conviction. Literature clearly states that the application of indicators is mostly self-intentioned.
Many scorecards are mentioned in the literature. The aim of this study is – after a short introduction of the indices and scorecards – to present a system that is less known in Hungary, however may be practical for the leadership management.
”Tableau de Bord” followed a specifi c path among management tools. French leadership management practice has shaped its form and content. It is considered as a tool of operative management primarily; however, its relation to strategic management is considerable as well. It is suitable for supporting fast decisions with respect to the strategy.
Being an open and fl exible tool, the success or failure of its application depends on the work of those who create the system. The company’s environment, its aims and the customers’ need determine its content and frequency of creation.
TdB is a multidimensional system, which is used to be unique at the time of its evolvement. TdB’s fl exibility and openness brings benefi t compared to other systems. The Bords’ content and structure adapts to the given company’s and decision maker’s needs
while taking the peculiarities into consideration. It is necessary to take into account that frequent and potential change affecting many indices within the content can have some disadvantages: we may lose the basis of the comparison; also the indices cannot be compared to earlier states.