Implementation of a balanced scorecard in the inter-organizational management accounting system

Abstract

The article substantiates the application of a system of balanced indicators based on a cybernetic internal control system in order to ensure inter-organizational cooperation of agricultural formations. The widespread use of innovative technologies has led to the objective need to introduce new software solutions into the organization, including in relation to the system of economic security of inter-organizational cooperation. In order to promptly obtain the necessary data and make important management decisions, a mechanism is required that allows for the support of such decisions in a short time. Such a mechanism is a cybernetic system of internal control in combination with a balanced scorecard. The purpose of the study is to introduce a balanced scorecard into the inter-organizational management accounting system. Particular attention is paid to the issues related to the elements of the relationship between the cybernetic system of internal control and the system with