Kolesnik N.F.Mordovian Institute for Humanities, Saransk, Republic of Mordovia, Russian Federationkole sniknf@mail.ru
Importance Under financial instability, crisis, and tough competition, agricultural holdings need new approaches to efficient development strategies to timely respond to challenges of internal and external environment. This requires building a balanced scorecard system being an important tool to assess the performance of their segments. Objectives The objective is to build a balanced scorecard for successful strategic development of agricultural holding’s segments in the current economic environment. Methods We employed general scientific and special methods, namely, analysis and synthesis, comparison and generalization, systems and structural analyses, collection of information in integrated economic systems, and economic and mathematical methods. Results For successful strategic development of agricultural holding’s segments, we propose a balanced scorecard system to assess the performance of a specific agricultural holding. It may be used in the practical activity of agricultural holdings for strategic management purposes, and for assessment of strategy implementation efficiency. Conclusions Balanced scorecard reflects the corporate strategy, takes into account the interests of segments and changes in external and internal environment. Using it, agricultural holdings will be able to forecast strategic development and gain a competitive edge in the market.
Bedareva M.A. Segmentnaya otchetnost' v sootvetstvii s MSFO (IFRS) 8 “Operatsionnye segment” [Segment reporting under IFRS 8 Operating Segments]. Bukhgalterskii uchet = Accounting, 2010, no. 5, pp. 107–110.
Brown M.G. Sbalansirovannaya sistema pokazatelei: na marshrute vnedreniya [Beyond the Balanced Scorecard: Improving Business Intelligence with Analytics]. Moscow, Al'pina Biznes Buks Publ., 2005, 226 p.
Gershun A., Gorskii M. Tekhnologii sbalansirovannogo upravleniya [Technologies of balanced management]. Moscow, Olimp-Biznes Publ., 2003, 409 p.
Kaplan P.S., Norton D.P. Sbalansirovannaya sistema pokazatelei: ot strategii k deistviyu [The Balanced Scorecard: Translating Strategy Into Action]. Moscow, Olimp-Biznes Publ., 2003, 314 p.
Manyaeva V.A. Sistema strategicheskogo upravleniya i kontrollinga kommercheskoi organizatsii [A system of strategic management and controlling of the commercial organization]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2013, no. 4, pp. 188–194.
Manyaeva V.A. Strategicheskii upravlencheskii uchet raskhodov organizatsii: voprosy teorii i praktiki [Strategic management accounting for expenses of the organization: theory and practice]. Samara, Samara State University of Economics Publ., 2009, 150 p.
Petri C.-J., Roy J., Olve N.-G., Roy S. Balans mezhdu strategiei i kontrolem [Making Scorecards Actionable: Balancing Strategy and Control]. St. Petersburg, Piter Publ., 2005, 320 p.
Fomin V.P. Raschet chislennogo znacheniya bazovoi proportsii v sbalansirovannoi sisteme pokazatelei (SSP) razvitiya organizatsii [Calculating the numerical value of the basic proportion in the balanced scorecard of organization’s development]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2013, no. 4, pp. 174–176.
Fomin V.P. Analiz sbalansirovannosti pokazatelei razvitiya predpriyatiya [Analyzing the balance of indicators of enterprise development]. Samara, Sodruzhestvo-Plyus Publ., 2008, 208 p.
Khramova E.A. Kontseptual'nye osnovy segmentarnogo podkhoda k organizatsii upravlencheskogo ucheta v agrokholdingakh [Conceptual bases of segmentation approach to the organization of management accounting in agricultural holdings]. Problemy sovremennoi nauki i obrazovaniya = Problems of Modern Science and Education, 2014, no. 2, pp. 58–64. Available at: Link. (In Russ.)
Khramova E.A., Kolesnik N.F. Formirovanie uchetnoi segmentnoi informatsii v kholdingovykh kompaniyakh [Formation of segment accounting information in holding companies]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii = Economy of Agricultural and Processing Enterprises, 2010, no. 2, pp. 50–52.
Khramova E.A. Sinergeticheskii effekt v integrirovannykh formirovaniyakh [Synergetic effect in integrated organizations]. Ekonomicheskie nauki = Economic Sciences, 2011, no. 3, pp. 331–334.
