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The balanced scorecard of the value-oriented management

Vol. 17, Iss. 26, JULY 2014

Available online: 15 July 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 15-22

Krylov S.I. Ural Federal University, Yekaterinburg, Russian Federation
19016708@rambler.ru

The article is devoted to the consideration of the balanced system of performance in value-oriented management. The author shows that the concept of balanced scorecard is a powerful instrument for identification of financial and non-financial performance indicators and their target values, which affect the enterprise value and enables to avoid unilateral financial orientation of the value-oriented management system. Development of a balanced scorecard presupposes the identification of key drivers of value creation and their impact on the value of capital gains.

Keywords: balanced scorecard, value-oriented management

References:

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  11. Krylov S.I. Kaskadirovanie sbalansirovannoi sistemy pokazatelei [Cascading of the Balanced Scorecard]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 44, pp. 2–13.
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