Abstract
Theoretical and methodological aspects of the development the balanced scorecard and its main functions analyzed in the article. In recent years, the use of traditional financial indicators based on financial statements as a basis for making managerial decisions is not well-founded. The operation of enterprises in a competitive environment requires the use of the most effective analytical tools, which include the Balanced Scorecard (BSC). The purpose of the article is to systematize the main indicators that can be included in the balanced system, to consider the peculiarities of the practical use by the domestic enterprises of the system of balanced indicators as a means to increase the efficiency of their functioning. The main groups of the balanced scorecard, separate indicators, which are included in it, are analyzed. These are financial components, marketing components, components of quality and staff development, constituting internal business processes. Financial indicators reflect the level of income, profits, profitability. With the help of the marketing component, the manager determines the key segments of the market in which the company intends to focus its efforts on the promotion and sale of its products. The component of internal business processes identifies the basic processes that need improvement and development. The quality and staff development determines the social and professional infrastructure. As part of quality and development, key performance indicators can include employee satisfaction, staff retention, their skills and qualifications, the ability to instantly obtain information that is necessary to make managerial decisions, generate initiatives, and improve the efficiency of the information system. An integrated indicator is presented for the complex characteristics of the enterprise, which gives an idea of the main components of the enterprise and aggregates the results of calculations.
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