The work is devoted to the study of patterns of activity of a mining enterprise on the basis of the Balanced Scorecard (balanced scorecard system). The developed system of indicators on six potentials, characterizing various directions of activity of the enterprise, includes an indicator of economic value added - Economic Value Added. The relevance of the introduction of non-financial indicators in assessing the effectiveness of the company to achieve its strategic objectives. In order to predict the financial performance of the mining company calculated indicators of elasticity (leverage). The relationship between the indicators is quantified, indicating the possibility of influencing the change in the indicators in the right direction.
The work is devoted to the study of the possibility of implementing the Balanced Scorecard system (balanced scorecard system) in a mining enterprise. In the system of indicators (including non-financial), characterizing various areas of activity of the enterprise, it is proposed to include as a key indicator of the financial potential component - the economic value added. The relevance of the introduction of non-financial indicators in the system of assessing the effectiveness of the enterprise to achieve its strategic objectives, including maximizing the value.
The possibility of active management of accounts receivable at the mining enterprise is investigated. A detailed analysis of current assets, the ranking of debtors based on the calculation of the optimal term of repayment of their debts and the development of various approaches to the management of accounts receivable of different groups was made. The formula modified by the author for the conditions of an industrial enterprise was used to calculate the optimal term of repayment of debts by the debtor. The mechanism leading to the reduction of receivables of the third group, i.e. with the repayment period significantly exceeding the average has been developed. This mechanism can be used, first of all, for settlements with budgetary organizations-debtors, when it is extremely difficult to collect debts by other means. The economic efficiency of the proposed mechanism has been evaluated. The transition from passive to active management of receivables is considered an important factor in increasing the liquidity and solvency of the enterprise and increasing the efficiency of its activities.
