Development and implementation of a balanced scorecard at the enterprise
In the modern world, the functioning of enterprises uses the manufacturing sector, which leads to economic relations, globalization of the economy and, as a result, heightened competition. Competition acquires completely new qualities, among which the growth of the values of intangible factors in the creation of material value occupies an important place. The balanced scorecard is an innovative scheme that, while maintaining the main financial parameters, includes estimated indicators of its state in the future, taking into account the prospects. The effectiveness of a balanced scorecard depends on the quality of its implementation. The introduction of the BSC cannot be done without using the advantages of information technologies. The article discusses the process of developing and implementing a scorecard in an enterprise.