Publication: Сбалансированная система показателей как инновационная модель оценки деятельности организации
Date
Authors
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ASEM
Abstract
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ДОНЦОВ, Роман. Сбалансированная система показателей как инновационная модель оценки деятельности организации = Balanced scorecard as an innovative model for evaluating the organization's performance. In: Provocările contabilităţii în viziunea tinerilor cercetători: Conf. şt. intern. studenţească, ISSC 2021: Culegere de articole ştiinţifice, Ed. a 5-a, 11-12 martie 2021. Chişinău: ASEM, 2021, pp. 329-332. ISBN 978-9975-155-12-0.
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of the efficiency of an enterprise, focused only on financial indicators obtained from accounting systems, is quickly outdated and does not give a complete picture of the state of the enterprise, does not allow you to build an accurate forecast of its development.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
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of the efficiency of an enterprise, focused only on financial indicators obtained from accounting systems, is quickly outdated and does not give a complete picture of the state of the enterprise, does not allow you to build an accurate forecast of its development.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
Keywords
efficiency, management, company activity, business