Abstract
The social enterprises play a vital role in a daily operation of smart cities. They can provide these towns with flexibility and innovation skills and help to maintain the social peace to provide work with the less competitive part of smart cities’ population. (Bartha-Bereck, 2018) This paper focuses this latter task. The social co-operatives offer an opportunity to improve the employment skills. However, the management of this enterprises faces several dilemmas how can build up an effective control system of a social enterprises in Central-Europe. As our questionnaire stated, the major problem of social cooperative is the quality of available labour force. This paper focuses the applicability of the traditional Balanced Scorecard system to the special needs of a Social Enterprises. Here one area of the Balances Scorecard will be highlighted – the Human Resource management and how the tools can be effectively adapted to the social cooperatives. A report system and a ratio analysis tool is developed to help the work of social cooperative managers.
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