Methodology of comprehensive implementation of BSC in a trading company

The article considers the algorithm for implementing the BSC balanced scorecard. The author draws attention to the versatility and efficiency of the system in Russian enterprises due to the fact that BSC takes into account both financial and non-financial indicators of the development of the enterprise. An important point, according to the author, is the fact that all the considered indicators within the system are interconnected and interdependent. Quite often, to solve the problems of commercial organizations, it is the definition of these dependencies. The study was conducted on the example of wholesale trade enterprises and the author presented materials demonstrating the progress of the implementation of the BSC system at the enterprise. The problems and prospects for the application of this system at trade enterprises are also identified.