Balanced scorecard and its use in the economic analysis of the enterprise
Автор: Smirnov A.I., Gennady Grebnev
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 12 (55), 2018 года.
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To successfully manage the implementation of the strategy, the company needs tools that will help to get a full understanding of all business processes, people and financial architecture. A key prerequisite for the use of a balanced scorecard is that in modern conditions, the approach to monitoring strategic goals based on the financial accounting metric becomes insufficient to keep the company on the right track. The financial results shed light on what had happened in the past, not on what steps should be taken to achieve the organization's goals. This actualizes the study of a balanced scorecard as a management system aimed at transforming strategic goals into a set of performance objectives, which in turn are measured, monitored and modified as needed.
Balanced scorecard, key performance indicators, strategic map, strategic goals
Короткий адрес: https://sciup.org/140240868
IDR: 140240868