Abstract

The article is devoted to the analysis of the balanced scorecard system, with the aim of specifying, presenting and implementing the strategic development plan of the organization. Despite its potential complexity, a properly defined and implemented balanced scorecard can significantly improve the management of business processes and the achievement of an organization's strategic goals. The article also discusses the features of key performance indicators and the role of their cause-and-effect relationships in the system for constructing an organization's development strategy.

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