Обеспечение сбалансированности показателей при применении ССП

The task to balance the key performance indicators in the development and application of the Balanced Scorecard (BSC) as an instrument of strategic management is of primary importance. The strategic goals, that a company sets for itself, need to be expressed in the form of quantitative indicators, which is a key task during the BSC development and implementation. The author introduces an example of re-engineering the internal business processes, leading to the achievement of the set up goals through the growth of sales (Clients perspective) and the decrease of production costs (Business Processes perspective). The initial changes in the criterial indicator values for one of the perspectives result in the planned and expected changes for other perspectives. The set of indicators includes both the financial and the non-financial components with the following characteristics – measurability, comparability, simplicity and relevance.