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Vol 155 No 1
Pages:
212-215
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RUS

The application of the balanced scorecard in the mining enterprise

Authors:
V. V. Vinogradova
About authors
  • Postgraduate student G.V. Plekhanov Saint Petersburg State Mining Institute
Date submitted:
2002-06-10
Date accepted:
2002-07-10
Date published:
2003-01-01

Abstract

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.

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References

  1. Ларионова С. Экономическая добавленная стоимость // Бухгалтерские вести. 2003. № 3.

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