Evolution of the concept of a balanced scorecard: from the source to the digital enterprise
Davydenko E.A.1
1 Санкт-Петербургский государственный университет
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Journal paper
Russian Journal of Entrepreneurship *
Volume 19, Number 2 (February 2018)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
The article studies the main development stages of balanced scorecard (BSC); we show the main issues at each stage of the development of the system and propose the author's scheme for BSC evolution and its transformation for a digital enterprise. The article reveals the stages of development of the modern enterprise on the way to the Industry 4.0. and platforms for the digital interaction of companies.
Keywords: strategic management, balanced scorecard, perspective, digital economy, digital enterprise
JEL-classification: M11, L86, M21, M15
References:
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Cobbold I., Lawrie G. (2009). Development of the 3rd Generation Balanced Scorecard. Evolution of the Balanced Scorecard into an effective strategic performance management tool 2GC Working paper.
Ibragimova S.Yu. (2016). Problemy sistemy sbalansirovannyh pokazateley, voznikayuschie pri ee vnedrenii [Problems of the balanced scorecard that arise when it is implemented]. Tavrichesky scientific observer. (1-2 (6)). 67−69. (in Russian).
Ittner C. D., Larcker D. F. (2003). Coming up short on nonfinancial performance measurement Harvard Business Review. (81 (11)). 88−95.
Kaplan R., Norton D. (2014). Sbalansirovannaya sistema pokazateley. Ot strategii k deystviyu. – 2-e izd., ispr. i dop. / Per. S angl. M. Pavlovoy [Balanced scorecard. From strategy to action. - 2 nd ed., Rev. and additional. / Transl. from English. M. Pavlova] Moscow: Olimp Biznes. (in Russian).
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Khervig R., Shmidt V. (2006). Sbalansirovannaya sistema pokazateley: rukovodstvo po vnedreniyu. Per.s nem. M. Ryosh [Balanced scorecard: implementation guide. Translated from German. M.Resch] Moscow: Omega L. (in Russian).
Muntianova A.A. (2017). Modelirovanie innovatsionnoy sostavlyayuschey sbalansirovannoy sistemy pokazateley IT-kompanii [Modeling of the innovation component of the Balanced Scorecard IT companies]. Engineering journal of Don. (2). 76. (in Russian).
Odintsova M.A. (2014). Razrabotka SSP dlya predpriyatiy malogo i srednego biznesa s uchetom metodov upravleniya riskami [Developing the BSC for small and medium-size businesses with reference to risks managing methods]. Economic Journal. (2). 6−15. (in Russian).
Rampersad Kh. (2004). Universalnaya sistema pokazateleĭ deyatelnosti: Kak dostigat rezultatov, sokhranyaya tselostnost. Per. s angl [The universal system of performance indicators: How to achieve results while maintaining integrity. Trans. from engl] Moscow: Alpina Biznes Buks. (in Russian).
Rampersad Kh., El-Khomsi A. (2009). TPS-Lean Six Sigma. Novyy podkhod k sozdaniyu vysokoeffektivnoy kompanii / Per. s angl.; pod nauch. Red. V.L. Shpera [TPS-Lean Six Sigma. A new approach to the creation of a highly effective company / Trans. from the English; under the scientific. Ed. V.L. Speer] Moscow: RIA Standarty i kachestvo. (in Russian).
Yusupova R.V., Tasmukhanova A.E. (2017). Algoritm ispolzovaniya SSP v sisteme strategicheskogo upravleniya na predpriyatii gazovoy promyshlennosti [Algorithm for application of BSC in the system of strategic management at the gas industry enterprise]. Management of economic systems: scientific electronic journal. (5 (99)). 10. (in Russian).
Методические указания по применению ключевых показателей эффективности государственными корпорациями, государственными компаниями, государственными унитарными предприятия, а также хозяйственными обществами, в уставном капитале которых доля участия Российской Федерации, субъекта Российской Федерации в совокупности превышает пятьдесят процентов (одобрены поручением Правительства Российской Федерации от 27.03.2014 N ИШ-П13-2043)Информационно-правовой портал ГАРАНТ.РУ. (in Russian). Retrieved from http://base.garant.ru/70628718/
Распоряжение Правительства РФ от 28 июля 2017 г. N 1632-р Об утверждении программы "Цифровая экономика Российской Федерации"Информационно-правовой портал ГАРАНТ.РУ. (in Russian). Retrieved from http://base.garant.ru/71734878/
Черняк Л. Как создать цифровое предприятие. 6 этапов на пути к Индустрии 4.0TAdviser − портал выбора технологий и поставщиков. (in Russian). Retrieved August 22, 2017, from http://www.tadviser.ru
Cobbold I., Lawrie G. (2009). Development of the 3rd Generation Balanced Scorecard. Evolution of the Balanced Scorecard into an effective strategic performance management tool 2GC Working paper.
Ibragimova S.Yu. (2016). Problemy sistemy sbalansirovannyh pokazateley, voznikayuschie pri ee vnedrenii [Problems of the balanced scorecard that arise when it is implemented]. Tavrichesky scientific observer. (1-2 (6)). 67−69. (in Russian).
Ittner C. D., Larcker D. F. (2003). Coming up short on nonfinancial performance measurement Harvard Business Review. (81 (11)). 88−95.
Kaplan R., Norton D. (2014). Sbalansirovannaya sistema pokazateley. Ot strategii k deystviyu. – 2-e izd., ispr. i dop. / Per. S angl. M. Pavlovoy [Balanced scorecard. From strategy to action. - 2 nd ed., Rev. and additional. / Transl. from English. M. Pavlova] Moscow: Olimp Biznes. (in Russian).
Kaplan R.S., Norton D.P. (1992). The Balanced Scorecard − Measures That Drive Performance Harvard Business Review. 72.
Kaplan R.S., Norton D.P. (1996). Linking the Balanced Scorecard to Strategy California Management Review.
Khervig R., Shmidt V. (2006). Sbalansirovannaya sistema pokazateley: rukovodstvo po vnedreniyu. Per.s nem. M. Ryosh [Balanced scorecard: implementation guide. Translated from German. M.Resch] Moscow: Omega L. (in Russian).
Muntianova A.A. (2017). Modelirovanie innovatsionnoy sostavlyayuschey sbalansirovannoy sistemy pokazateley IT-kompanii [Modeling of the innovation component of the Balanced Scorecard IT companies]. Engineering journal of Don. (2). 76. (in Russian).
Odintsova M.A. (2014). Razrabotka SSP dlya predpriyatiy malogo i srednego biznesa s uchetom metodov upravleniya riskami [Developing the BSC for small and medium-size businesses with reference to risks managing methods]. Economic Journal. (2). 6−15. (in Russian).
Rampersad Kh. (2004). Universalnaya sistema pokazateleĭ deyatelnosti: Kak dostigat rezultatov, sokhranyaya tselostnost. Per. s angl [The universal system of performance indicators: How to achieve results while maintaining integrity. Trans. from engl] Moscow: Alpina Biznes Buks. (in Russian).
Rampersad Kh., El-Khomsi A. (2009). TPS-Lean Six Sigma. Novyy podkhod k sozdaniyu vysokoeffektivnoy kompanii / Per. s angl.; pod nauch. Red. V.L. Shpera [TPS-Lean Six Sigma. A new approach to the creation of a highly effective company / Trans. from the English; under the scientific. Ed. V.L. Speer] Moscow: RIA Standarty i kachestvo. (in Russian).
Yusupova R.V., Tasmukhanova A.E. (2017). Algoritm ispolzovaniya SSP v sisteme strategicheskogo upravleniya na predpriyatii gazovoy promyshlennosti [Algorithm for application of BSC in the system of strategic management at the gas industry enterprise]. Management of economic systems: scientific electronic journal. (5 (99)). 10. (in Russian).
Методические указания по применению ключевых показателей эффективности государственными корпорациями, государственными компаниями, государственными унитарными предприятия, а также хозяйственными обществами, в уставном капитале которых доля участия Российской Федерации, субъекта Российской Федерации в совокупности превышает пятьдесят процентов (одобрены поручением Правительства Российской Федерации от 27.03.2014 N ИШ-П13-2043)Информационно-правовой портал ГАРАНТ.РУ. (in Russian). Retrieved from http://base.garant.ru/70628718/
Распоряжение Правительства РФ от 28 июля 2017 г. N 1632-р Об утверждении программы "Цифровая экономика Российской Федерации"Информационно-правовой портал ГАРАНТ.РУ. (in Russian). Retrieved from http://base.garant.ru/71734878/
Черняк Л. Как создать цифровое предприятие. 6 этапов на пути к Индустрии 4.0TAdviser − портал выбора технологий и поставщиков. (in Russian). Retrieved August 22, 2017, from http://www.tadviser.ru
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