Сбалансированная система показателей как инновационная модель оценки деятельности организации

Abstract

The traditional measurement of the efficiency of an enterprise, focused only on financial indicators obtained from accounting systems, is quickly outdated and does not give a complete picture of the state of the enterprise, does not allow you to build an accurate forecast of its development. There is a need for better and more effective ways to assess the global performance of the entire enterprise. Modern approaches to strategic management call for paying attention to such non-financial components as personnel, business processes, innovations, and customer relations. To this end, Robert Kaplan and David Norton developed a balanced scorecard that combines the financial, customer, internal processes, and training and development components. As a result of the study, a conclusion was made about the practical effectiveness of the Balanced Scorecard. JEL: M19