Abstract

The article considers theoretical aspects of the applied strategic financial analysis based on the financial element of the balanced scorecard to be applied in the research process of the strategic organization financial activity aspects. The methodology of the research is the Balanced Scorecard concept (BSC) introduced by R. Kaplan and D. Norton as well as the concept of the applied strategic analysis concept having been developed by the author, and the methodological approach to the target forecast of the organization financial flows resulting from the results of its financial position analysis. The applied strategic financial analysis is depicted to encompass comparative assessment, variances diagnostics and indicators forecast of the financial BSC element within the strategic financial goals. The author draws a conclusion that the applied strategic financial analysis is a sufficiently effective instrument to research strategic aspects of the organization financial activity and to form an analytical support for its strategic financial management.

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