PRODUCING A BALANCED SCORECARD OF THE ORGANIZATION IN ANTI-CRISIS MANAGEMENT
| Autor: | O. G. Leonova |
|---|---|
| Jazyk: | English<br />Russian |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Дискурс, Vol 5, Iss 2, Pp 45-51 (2019) |
| Druh dokumentu: | article |
| ISSN: | 2412-8562 2658-7777 |
| DOI: | 10.32603/2412-8562-2019-5-2-45-51 |
| Popis: | The article demonstrates the need for using the balanced scorecard (BSC) in enterprise and organizational performance for the purpose of early diagnostics of crisis events. Methodological aspects of producing system key performance indicators (KPI) and steps of designing a BSC are revealed. There is a particular focus on the benefits of balanced scorecard implementation as a management accounting system that ensures the connection between strategic and operational management. As part of crisis management, the short-term methods of managing operational factors are of particular importance, allowing organizations to meet their obligations by the due date and avoid the risk of insolvency (bankruptcy). Strategic management methods are aimed at ensuring the financial sustainability of business entities in the long term and the growth of their own sources of financing of activities, provide a common vision for the development of the organization. Balanced Scorecard allows linking these groups of methods with their results. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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