Abstract

The article is dedicated to theoretical and methodical basics of the implementation of Balanced Scorecard in business organization. There were fundamental problems, advantages and disadvantages defined by the authors; methodical approaches to the choice of strategies and stages of formation and introduction of Balanced Scorecard analyzed; essential principles of development of key performance indicators for building-up of Balanced Scorecard formulated.

Keywords: strategic management, marketing strategies, balanced system of indicators, key performance indicators, strategy map

Cite as: Melnik Yu. & Savchenko, O. (2011). Problems of application of the balanced system of indicators on domestic enterprises. Marketing and Management of Innovations, 1, 192-203. https://doi.org/10.21272/mmi.2011.1-22

This work is licensed under a Creative Commons Attribution 4.0 International License

References

1. Gershun A. Tehnologii sbalansirovannogo upravleniya / A. Gershun, M. Gorskiy. – M. : Olimp-Biznes, 2005. – 415 s.
2. Dmitriieva O. Zbalansovana sistema pokaznikiv u strategichnomu upravlinni pidpriiemstvami v Ukrayini ta Ugorshchini / O. Dmitriieva // Visnik Kiyivskogo nacionalnogo torgovelno-ekonomichnogo universitetu. – 2007. – no2. – S. 21-28.
3. Kaplan Robert S. Strategicheskie karty. Transformaciya nematerialnyh aktivov v materialnye rezultaty / S. Robert Kaplan, P. Deyvid Norton ; per. s angl. — M. : Olimp-Biznes, 2005. — 512 s.
4. Kaplan Robert S., Norton Deyvid P. Organizaciya, orientirovannaya na strategiyu. Kak v novoy biznes-srede preuspevayut organizacii, primenyayushchie sbalansirovannuyu sistemu pokazateley / S. Robert Kaplan, P. Deyvid Norton ; per. s angl. – M. : Olimp-Biznes, 2004. – 416 s.
5. Klochkov A.K. KPI i motivaciya personala. Polnyy sbornik prakticheskih instrumentov / A.K. Klochkov. — Eksmo, 2010. — 160 s.
6. Melnik Yu.M. Primenenie sistemy sbalansirovannyh pokazateley na primere zavoda <> / Yu.M. Melnik, O.S. Savchenko // Ekonomichni problemi stalogo rozvitku : naukovo-tehnichna konferenciya vikladachiv, spivrobitnikiv, aspirantiv i studentiv fakultetu ekonomiki ta menedzhmentu, 19-23 kvitnya 2010 r. – Sumi : Vid-vo SumDU, 2010. – Ch. 3. –  S. 138-139.
7. Mickevich A. Struktura sbalansirovannoy sistemy pokazateley firmy / A. Mickevich // Ekonomicheskie strategii. – 2004. – no5-6. – S.132-137.
8. Niven Pol R. Sbalansirovannaya Sistema Pokazateley: Shag za shagom – maksimalnoe povyshenie  effektivnosti i zakreplenie poluchennyh rezultatov / R. Pol Niven ; per. s angl. – Dnepropetrovsk : Balans Biznes Buks, 2004. – 328 s.
9. Nikiforova E. Sistema sbalansirovannyh pokazateley: integrirovannyy menedzhment/ E.Nikiforova, N.Reznikova // Problemy teorii i praktiki upravleniya. – 2006. – no3. – S. 46-53.
10. Nili Andi. Prizma effektivnosti. Karta sbalansirovannyh pokazateley dlya izmereniya uspeha v biznese i upravleniya im / Nili Andi, Adams Kris, Kenerli Mayk. –  Dnepropetrovsk : Balan Klub, 2003. – 54 s.
11. Nifaeva O.V. Primenenie sistemy sbalansirovannyh pokazateley v marketinge / O.V. Nifaeva // Marketing v Rossii i za rubezhom. – 2005. – no5. – S. 31.
12. Niven Pol R. Diagnostika zbalansovanoyi sistemi pokaznikiv: Pidtrimuyuchi maksimalnu efektivnist / per. z angl.; za nauk. red. M. Gorskogo. – Dnipropetrovsk : Balans Biznes Buks, 2006. – 256s.
13. Oleksiv I.B. Pobudova sistemi zbalansovanih pokaznikiv pidpriiemstva na osnovi modeli odnochasnih rivnyan / I.B. Oleksiv // Visnik Nacionalnogo universitetu <>. – 2006. – no12. – S. 132-138.
14. Olve Nils-Goran Sbalansirovannaya sistema pokazateley. Prakticheskoe rukovodstvo po ispolzovaniyu / Olve Nils-Goran, Roy Zhan, Vetter Magnus ; per. s angl. – M. : Izdatelskiy dom <>, 2006. – 304s.
15. Oficiyniy sayt <> [Elektronniy resurs]. – Rezhim dostupu: http://bsc.org.ua/.
16. Razrabotka sbalansirovannoy sistemy pokazateley. Prakticheskoe rukovodstvo s primerami / [ pod red. A. M. Gershuna, Yu. S. Nefedevoy ]. – Izd. 2-e, rasshir. – M. : Olimp-Biznes, 2005. – 128s.
17. Rampersand H. Universalnaya sistema pokazateley: Kak dostigat rezultatov, sohranyaya celostnost / H. Rampersand. – M. : Alpina Biznes Buks, 2006. – 352 s.
18. Ampuero M. Solving the Measurement Puzzle: How EVA and the Balanced Scorecard Fit Together / M. Ampuero, J. Goranson, J. Scott // The Cap Gemini Ernst & Young Center for Business Innovation. Issue 2 <>. – 1998. – P. 45-52.
19. Kaplan R.S. The Balanced Scorecard: Translating Strategy into Action / R.S. Kaplan, D.P. Norton. – Boston (Ma., USA) : Harvard Business School Press, 1996. – 304 r.