Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Balanced system of financial and non-financial measures as tool to control the cost of companies
Available online: 7 September 2013 Subject Heading: BALANCED SCORECARD JEL Classification:
In the article a balanced system of non-financial indicators, integrated with the concept of value-based management and key performance indicators, adapted to the capabilities of accounting are offered. This system is a complete illustration of the company's strategy with clear cause-and-effect relationships between factors, the so-called key performance indicators, which allow achieving targeted results not only in the short term but in the long term. Impact on the revealed key indicators will allow operating company cost Keywords: value management, value-based management, key performance indicator, balanced scorecard, factors of business value, economic profit, free cash flow |
ISSN 2311-8768 (Online)
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