A GENERAL PRINCIPLE OF THE DEVELOPMENT PROCESS OF BALANCED SCORECARDS AS AN INSTRUMENT OF CONTROL
Abstract
The content of the material reveals that the main purpose is to
establish the place and role of control principles in creating modern patterns
of model managerial thinking such as the Balanced Scorecard. It is for this
reason that the process of creating a balanced scorecard and revealing specific
control principles in its gradual development is the subject of analysis.
Tracking the chronology in the process has made it possible to ascertain in
more general terms why the Balanced Scorecard model is gaining more popularity
and, more specifically, to see how increasing the perimeter of modular impact
predetermines the transformation of the scorecard into a universal methodology
for precise and effective, management control.
Keywords
References
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Details
Primary Language
English
Subjects
-
Journal Section
Research Article
Publication Date
August 31, 2017
Submission Date
September 6, 2017
Acceptance Date
June 6, 2017
Published in Issue
Year 2017 Volume: 3 Number: 8