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.
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Kaplan Robert S., Norton David P. Strategicheskoe edinstvo: sozdanie sinergii organizatsii s pomoshch'yu sbalansirovannoi sistemy pokazatelei [Alignment: Using the Balanced Scorecard to Create Corporate Synergies]. Moscow, Vil'iams Publ., 2006.
Krylov S.I. Sbalansirovannaya sistema pokazatelei kak analiticheskii instrument strategicheskogo upravleniya v usloviyakh sovremennoi rynochnoi ekonomiki [The Balanced Scorecard as an analytical instrument in conditions of modern market economy]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2007, no. 24, pp. 2–10.
Krylov S.I. Sbalansirovannaya sistema pokazatelei: osobennosti formirovaniya dlya gosudarstvennykh i nekommercheskikh organizatsii [Balanced Scorecard: peculiarities of formation for State and nonprofit organizations]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2011, no. 31, pp. 16–22.
Krylov S.I. Analiz v sbalansirovannoi sisteme pokazatelei: teoreticheskii aspect [Analysis in the Balanced Scorecard: theoretical aspect]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2010, no. 29, pp. 2–10.
Krylov S.I. Razvitie metodologii analiza v sbalansirovannoi sisteme pokazatelei [Development of methodology for the analysis of the Balanced Scorecard]. Moscow, Finansy i statistika Publ., 2010.
Krylov S.I. Analiz v sbalansirovannoi sisteme pokazatelei: teoretiko-metodologicheskie osnovy [Analysis of the Balanced Scorecard: theoretical and methodological fundamentals]. Saarbrücken, LAP LAMBERT Academic Publishing GmbH & Co. KG, 2011.
Krylov S.I. Sbalansirovannaya sistema pokazatelei: takticheskii aspect [Balanced Scorecard: tactical aspect]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2011, no. 44, pp. 35–41.
Krylov S.I. Sbalansirovannaya sistema pokazatelei: protsess formirovaniya [Balanced Scorecard: process of formation]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 11, pp. 19–32.
Krylov S.I. Strategicheskii analiz kak osnova formirovaniya sbalansirovannoi sistemy pokazatelei [Strategic analysis as a basis of Balanced Scorecard]. Ekonomicheskii analiz: teoriya i praktika – Economic analysis: theory and practice, 2013, no. 15, pp. 2–8.
Krylov S.I. Kaskadirovanie sbalansirovannoi sistemy pokazatelei [Cascading of the Balanced Scorecard]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2012, no. 44, pp. 2–13.
Herwig R. F., Schmidt W. M. Sbalansirovannaya sistema pokazatelei: rukovodstvo po vnedreniyu [Balanced Scorecard: the Manual of Introduction]. Moscow, Omega-L Publ., 2006.
Horvath & Partners M. Vnedrenie sbalansirovannoi sistemy pokazatelei [Introduction of Balanced Scorecard]. Moscow, Al'pina Biznes Buks Publ., 2006.
