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Finance and Credit
 

Application indicators of Balanced Scorecard in perfectation the technique of financial planning on the enterprise

Vol. 16, Iss. 24, JUNE 2010

Available online: 16 June 2010

Subject Heading: FINANCE MANAGEMENT

JEL Classification: 

Kulik O.S. graduate student, Rostov state university of economics
olga543@list.ru

Despite successful examples of introduction methods of financial planning in activity of enterprises, still actual there is a problem of separation strategic plans from tactical. The decision of this problem is application of the Balanced Scorecard. For this purpose it is necessary for managers to learn to define indicators in three measurements - as indicators of various prospects, indicators with various time horizons, early or late indicators (they then join in the enterprise budget). In this article the practical realization of this technique is given on the example of JSC «Donskoy tabak».

Keywords: financial planning on the enterprise, methodical rupture between the strategy and the budget, the Balanced Scorecard, early indicators, late indicators

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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