A balanced scorecard system as a character of the enterprise's financial stability

Autor: Ableeva, Alisa, Salimova, Guzel, Farrahetdinova, Almira, Galimova, Aigul, Gabidullina, Gulnara, Galimova, Elina
Zdroj: International Journal of Intelligent Enterprise; 2024, Vol. 11 Issue: 1 p21-32, 12p
Abstrakt: The paper aimed to study a balanced scorecard (BSC) characterising the enterprise's stability from the perspective of compliance of its actual economic situation with future strategic goals. Based on indicative approach and using the provisions and approaches of the fuzzy sets theory, the integrated evaluation of level of achievement of BSC benchmarks of the enterprise was carried out. The scientific novelty of this study resides in the possibilities that the application of new tools (fuzzy sets theory, integrated evaluations) provides for monitoring both current and future performance indicators of an enterprise. The obtained results designate that proposed methodology can be applied in practice. The most significant its advantages incorporate the aggregation of criteria of varying nature, ability to calculate preliminary totals for different groups of indicators, possibility of making forecasts and managerial decisions based on results gained, and ability to assess expected economic condition of the enterprise through the BSC.
Databáze: Supplemental Index