Importance The crisis in the economy, increasing risks and uncertainties require adjustment of approaches to companies' strategic management, in particular, to the strategic objectives and the formalization of evaluation criteria. A balanced scorecard system (BSC) was chosen the subject of the study. Objectives The article aims to provide a brief description of the BSC's essence and the development of recommendations on selection of BSC financial indicators under the economic crisis, external risks and uncertainties. Methods Using a monographic method, I have analyzed the approaches to selection of the BSC key performance indicators. By means of a grouping method, I have systematized the major financial indicators of the system, evaluated their advantages and disadvantages, and also proposed incorporation in the financial block of a weighted average cost of capital as the indicator of acceptable risk. Results The development of a dynamic system of interconnected financial indicators for the financial BSC unit is the result of the research. These indicators reflect the strategic financial objectives of a company and, in my judgement, allow improving the strategy under the conditions of uncertainty and risk. The recommended indicators reflect the financial results of a company, creation of value added and an acceptable external risk level. I propose not to set target normative values of resulting indicators, but to focus on their interrelationship and mutual dynamic changes. Conclusions and Relevance I came to a conclusion that in the context of economic crisis, the inclusion of a dynamic inequalities system in the group of BSC's financial indicators will help to achieve the flexibility and adaptability of the BSC to the conditions of uncertainty and risk, and at the same time, facilitate the achieving of the company's strategic goals in the long-term perspective.
Keywords: balanced scorecard system, key performance indicator, economic value added, average weighted capital structure
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