The cascading on the below scheduled units is used for providing the implementation of the strategy throughout the company. The cascading on the below scheduled units is used for providing the implementation of the strategy throughout the company. The cascading process can contribute to the important contribution to the training of the strategy at all levels of the hierarchy. The balanced scorecard is used in this case as an instrument of communication and education. In the company there is not a system, but a whole system of associated systems of indicators at different levels of the hierarchy: this system is created during cascading.
The cascading the balanced scorecard is carried out in two directions: horizontally – the attraction of other subdivisions of the company at a level; Vertical – the attraction of other levels of management (vertical extension). The concrete implementation of cascading depends on the original design of the project. Very often follows first, the introduction of a so-called Pilot sphere. The achievement of success extends the introduction to the whole organization. Some companies from the outset consistently go the way of the introduction of the all-encompassing.
In the first stage of the project, which lasts five months, the balanced scorecard was developed and agreed upon for the Group of companies and the major companies after the production, distribution and sales, as well as for the companies of share of. Cascading the BSC within societies on the departments has begun the second stage of the project. The other companies, as well as the central divisions of the holding company were also involved in this process. Parallel, the integration of the BSC in the strategic and operational planning, in the system of reporting, as well as in the system of targets with the executors happened thus. Thanks to the introduction of all-encompassing growing complexity and at the same time, the scope of the project.