THE MODEL OF FORMATION OF THE BALANCED SCORECARD AS A MANAGEMENT TOOL BUSINESS PROCESS

Currently, much attention is paid to process‑oriented principles of enterprise management. From the point of view of optimization, the essence of the process approach is to find effective methods for regulating business processes in the enterprise and managing its resources. In this regard, it is extremely important to develop management methods, based on which management is considered as a strictly regulated, step‑by‑step approach to the regulation of business processes in the enterprise, taking into account the mobility and sustainability of development. This is especially important for the effective development of business structures characterized by increased risk, which may eventually lead to bankruptcy. The process approach to management is based on the definition of business process as a consistent activity aimed at achieving a certain measurable result. The business process is the implementation of the main goals of the organization (business goals) and represents the main scope of its work. The article describes the purpose of a balanced scorecard, its structure and content of the main elements. The stages of formation of the balanced scorecard, which include: strategic analysis of the enterprise (SWOT‑analysis), the justification of the strategic map with the specification of the strategic value of goals and objectives; team building and ensuring their subsequent training; the definition of strategic guidelines and indicators; development of strategic measures. The expediency and possible directions of using the balanced scorecard as a tool of business process management are substantiated. On the example of a particular agricultural enterprise, the choice of key business processes as the basis for the construction of the SSP is presented, the structure of the SSP is defined and the strategic map of the enterprise is presented.

business processes, balanced scorecard, strategic goals, development management, strategic map, agriculture, beef cattle breeding, SWOT‑analysis, process approach, strategic analysis.

Pashovkina E. V. The model of formation of the balanced scorecard as a management tool business process // Business. Education. Law. 2018. No. 4 (45). Pp. 156–162. DOI: 10.25683/VOLBI.2018.45.437.