The application of the balanced scorecard in the mining enterprise
Authors:
About authors
- Postgraduate student G.V. Plekhanov Saint Petersburg State Mining Institute
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.
References
- Ларионова С. Экономическая добавленная стоимость // Бухгалтерские вести. 2003. № 3.