Vestnik of Vitebsk State Technological University (Dec 2015)
The parameters of the organization functioning as factors of the Balanced Scorecard development
Abstract
Due to the impossibility of forming and using a balanced scorecard for the same algorithm and the model of all commercial organizations the parameters of organisation functioning are developed. Parameters of the organization functioning will be able to define the model of the BSC. A division of the parameters of the organization functioning into the primary and secondary is introduced. Three models of the balanced scorecard- basic, simplified and enhanced are created. The proposed parameters of the organization functioning and the models to clarify the process of the Balanced Scorecard implementation are designed.