TFL Vsebine / Revija Poslovodno računovodstvo

Avtor v svojem prispevku poveže analizo poslovanja s poslovno odličnostjo kot idealom, h kateremu težijo vse dobre organizacije, ki dosegajo in trajno ohranjajo izvrstne ravni poslovanja, ki izpolnjujejo oziroma presegajo pričakovanja vseh njihovih deležnikov. Opre se na model EFQM, ki ga uporabi kot odlično orodje, da lahko z njim analizira poslovanje organizacije skozi vse faze, ki jih opredeljuje tradicionalna analiza poslovanja. Najprej gre za opazovanje dejstev, za diagnosticiranja problemov, kar se v modelu poslovne odličnosti prepozna skozi opredeljevanje priložnosti za izboljšave. To obenem pomeni postavljanje hipotez in v nadaljevanju njihovo preverjanje na osnovi sprejetih ukrepov. Avtor predstavi osnovne prvine modela poslovne odličnosti in posebej izpostavi RADAR matriko kot zelo koristen pripomoček za analiziranje poslovne odličnosti. Uporabi jo na dveh merilih EFQM modela, po katerih analizira in ocenjuje poslovno odličnost na primeru večje organizacije (javnega zavoda) na področju zdravstva. Avtor svoj prispevek zaokroži z nekaj priporočili pri zapisovanju prednosti in priložnosti za izboljšave, ki ga kot vodilni ocenjevalec poslovne odličnosti z dolgoletnimi izkušnjami šteje za najpomembnejšo fazo v analizi poslovne odličnosti.

The author links together the business analysis and business excellence as an ideal what all good performing companies wish to achieve while attaining and continuously keeping superior levels of business, fulfilling and even exceeding the expectations of all the stakeholders. He leans on the EFQM model and uses it as an excellent tool for analyzing the business of a company during all the phases defined by the traditional business analysis. In the first place, there is an observation of the facts, a diagnosis of the problems, what can be recognized as the defining of the areas of strengths and areas for improvement. This means at the same time setting the hypotheses, and further as a next step testing them by undertaking the appropriate measures. The author represents the basic concepts and elements of the model of business excellence, and especially emphasizes a matrix RADAR as a very useful instrument (a management tool) for analyzing the business excellence. He applies it only on two model criteria on which basis he analyses and assesses the business excellence of an empirical case, i.e. of a big organization (public institution) in the health industry. The author rounds up his paper with some recommendations at setting the strengths and areas for continuous improvement what he as a leading assessor with many years’ experiences considers as the most important phase of the analysis of business excellence.