Conceptual framework of a balanced scorecard: a value-oriented approach
Анотація
The issues of the essential content of the Balanced Scorecard (BSC) in terms of dividing BSC development into four generations have been analyzed. The need for research and development on a distinct approach to BSC as a concept with appropriate components has been emphasized. The conceptual framework of the BSC at the theoretical and practical levels has been proposed. According to the needs of the 4th generation BSC creating added value for the enterprise as a central issue in the financial perspective has been determined, so all other perspectives should be coordinated with value-based management. The BSC's view on value-based management of the components of intellectual capital has been found to enhance the ability of managers to effectively manage customer capital as one of the main drivers for creating added value for the enterprise.
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