Home  Journals  International Accounting  11(209) - 2012 March

The balanced system of indicators: process of formation

Available online: 21 March 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The article is devoted to the process of the formation of the balanced scorecard, which includes the definition of the strategic objectives, construction of strategic maps, selection of indicators, definition of target values of the indicators and the development of strategic activities. It is shown that the formation of balanced scorecard in general usually begins with the development of the financial component and ends with the component of the training and development of personnel.

Keywords: balanced scorecard, process of formation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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