Key aspects of balanced scorecard system for scientific organisations

The strategic development, which is influenced by competence-based strategic management, efficiency of business processes, human capital, the ability to retain and attract consumers, innovative development, has the greatest importance at the market of scientific and educational services, where the ability of a research organization to respond quickly to changes in the external environment becomes its competitive advantage. Currently one of the leading strategic analytical tools for management of a scientific organization can be a balanced scorecard, allowing us to consider the mission and overall strategy of a scientific organization through a system of clear goals and indicators that determine the degree of their achievement. In this regard the relevance of the research topic is determined by the need to develop sound scientific approaches to the implementation of the balanced scorecard as one of the scientific organization's management methods. The purpose of this article is to create a concept of formation and use of the balanced scorecard in management of scientific organizations. The mechanism of applying the balanced scorecard for scientific organizations as a research object draws an attention both to its practical and theoretical aspects due the lack of studies devoted to the issue in question with the respect to the Russian economy. It is shown that the balanced scorecard in the organizations of science can be used both for assessment of their overall activities and some of its aspects, and also for the effective implementation of strategic objectives. However in that case the system of performance indicators needs to be tailored to the specificity of functioning of scientific organizations in the modern socio-economic conditions. Within the structure of the balanced scorecard five interrelated and balanced perspectives, which characterize the activity of scientific organization, are identified. They are public concern, finances, consumers, human resources and development. But the high significance has the prospect of “public concern”, which was additionally designed. The authors prove indicators that can be include in the system and determine the degree of achievement of the key objectives of a scientific organization. The approaches proposed in the article for solving the problems of assessing the effectiveness of activities and the application of the balanced scorecard can be used in practice. However for each scientific organization it is required to refine the basic methodology taking into account the specifics of the functioning and a specific target vector of development. In future the balanced scorecard may become a basis for the development of key indices of the efficiency of organization departments and particular workers including a flexible system of material encouragement (an effective contract).