| Issue |
SHS Web Conf.
Volume 128, 2021
XVII International Scientific and Practical Conference on Sustainable Development of Regions (IFSDR 2021)
|
|
|---|---|---|
| Article Number | 04023 | |
| Number of page(s) | 8 | |
| Section | Socio-economic Systems Management | |
| DOI | https://doi.org/10.1051/shsconf/202112804023 | |
| Published online | 15 December 2021 | |
Evolution of the concept of a balanced indicator system
Ural Institute of Management – branch of RANEPA, Ekaterinburg, Russia
* Corresponding author: trofimova-om@ranepa.ru
The aim of this research is to analyze the evolution of the balanced scorecard concept. To do this, the article describes the evolution of the concept of a balanced scorecard in a historical context. Namely, 3 stages of the formation of this system are considered. For each stage, comments are given by the author with a description of the identified problems. The analysis outlines an approach to education and the development of a new balanced scorecard. The described system of indicators makes it possible to link multilateral indicators for balanced development in different economic entities. The authors come to the conclusion that the competent and comprehensive use of the balanced scorecard tools leads not only to an overall reduction in financial costs, but also allows to increase the quality of the services provided in general.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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