THE ROLE OF THE BALANCED SCORECARD AS A TOOL OF STRATEGIC MANAGEMENT AND CONTROL

Vanya Banabakova; Marin Georgiev

doi:10.18769/ijasos.417696

Araştırma Makalesi

Yıl 2018, Cilt: 4 Sayı: 10, 84 - 99, 30.04.2018

Vanya Banabakova Marin Georgiev

https://doi.org/10.18769/ijasos.417696

Cited By: 12

Öz

Kaynakça

Banabakova, V., Georgiev, M. (2017). Opportunities of application of the balanced scorecard in management and control. International Scientific Journal „Internauka”. Издатель ООО „Финансовая Рада Украины“, N10. Stoyanov, E. (2011). Upravlenie i kontrol na proekti. Libra Skorp. Stoyanov, E. (2016a). Active social programs and their strategic advantages in labor market development. Journal of Economic Development, Environment and People 5-1. Stoyanov, E. (2016b). Control of organizational success or a strategy to improve the factor “knowledge”. The teacher of the future Ninth International Scientific Conference, Durres, Republic of Albania. International journal Knowledge, 13 (2). Stoyanov, E. (2016d). Opportunities of modern understandings on human capital. Journal of Economic Development, Environment and People 5-4. Stoyanov, E. (2016e). Social programming in contemporary society - an alternative in strategic management. Tenth International Scientific Conference The power of knowledge, Greece, International Journal Knowledge, 14 (1). Dimitrovski, R., Pushova, L., Georgiev, M. (2017a). The Balanced scorecard model as a tool for effective management. International Journal Scientific papers. Institute of Knowledge Management, Skopje, N17. Dimitrovski, R., Pushova, L., Georgiev, M. (2017b). The Balanced scorecard model as a tool for strategic management and control. International Journal Scientific papers. Institute of Knowledge Management, Skopje, N 17. Friedag, H., W. Schmidt, (1999). Balanced Scorecard - Mehralsein Mintzberg, H., B.Ahlstrand, & J. Lampel, (1997). Strategy safari. a guided tour throut the wilds of strategic management. L. Goldenberg, H., J. Hoffecker, (1994). Using the Balanced Scorecard to develop companywide performance measures. Journal of Cost Management, Fall. Georgiyev, M. (2017a). Sbalansirovannaya karta kak al'ternativa malogo biznesa. Innovatsionnie tekhnologii v nauke novogo vrmeni, NITS Aeterna Ufa. Georgiev, M. ( 2017b).The Role of the Balanced Scorecard as a Tool of Strategic Management and Control. Journal of innovations and sustainability. Bulgaria, N3. Eccles, R., P. Pyburn, (1992). Creating a comprehensive system to measure performance. Management Accounting, X. Kaplan, R., D. Norton (1992). The Balanced Scorecard: measures that drive performance. Harvard Business Review, I-II. Kaplan, R., D. Norton (1993). Putting the Balanced Scorecard to work. Harvard Business Review. Porter, M. (1996). What is strategy? Harvard Business Review, XI-XII. Johnson, T., R. Kaplan, (1987). Relevance Lost-the rise and fall of Management Accounting, HBSP. Terziev, V. E. Stoyanov, (2015a). Vyzovy upravlencheskogo kontrolya v protsesse sotsialnogo programmirovaniya. Novosibirsk. Terziev, V., Е. Stoyanov, (2015c). Management control as an effective instrument in implementation of the social program as a product of social programming, Fifth international scientific and applicative conference Knowledge - who and what, 9. Terziev, V., S. Dimitrova, & E. Stoyanov, (2015b). Development of active social programs. Journal of Innovations and Sustainability, 1 (1). Terziyev, V., Stoyanov, E., Geogiyev, M. (2017d). Sbalansirovannaya karta, kak al'termativa dlya malogo biznesa. Mezhdunarodnyy nauchnyy zhurnal innovatsionnaya nauka. NITS Aeterna, N 02. Terziev, V., Stoyanov, E., Geogiev, M. (2017e). Modelat na balansirana karta za otsenka kato instrument za efektivno upravlenie. Godishna universitetska nauchna konferentsia. Natsionalen voenen universitet "Vasil Levski", Veliko Tarnovo, N 7. Terziev, V., Stoyanov, E., Geogiev, M. (2017f). Balansirana karta za otsenka kato hronologia v razvitieto na modelnoto usavarshenstvane. Godishna universitetska nauchna konferentsia. Natsionalen voenen universitet "Vasil Levski", Veliko Tarnovo, N 7. Terziev, V., Stoyanov, E., Geogiev, M. (2017g). Predpostavki za razrabotvane i vnedryavane na balansirana karta za otsenka vav voennoobrazovatelnata sistema. Godishna universitetska nauchna konferentsia. Natsionalen voenen universitet "Vasil Levski", Veliko Tarnovo, N 7. Terziev, V., Stoyanov, E., Georgiev, M. (2017h). The Balanced scorecard model as a tool for improvement of the national system management. International Journal Scientific papers. Institute of Knowledge Management, Skopje, N 17. Terziev, V., Stoyanov, E., Georgiev, M. (2017i). The Balanced scorecard model as a tool for effective management. Scientific journal «ECONOMICS AND FINANCE». Editorial Arane, S.A. de C.V. Mexico City, Mexico. Terziev, V., Stoyanov, E., Georgiev, M. (2017j). The Balanced scorecard model as a tool for improvement of the national degense system management. Scientific journal «ECONOMICS AND FINANCE». Editorial Arane, S.A. de C.V. Mexico City, Mexico. Terziev, V., Stoyanov, E., Geogiev, M. (2017k). Balansirana karta za otsenka kato instrument za strategichesko upravlenie i kontrol. Yubileyna nauchna konferentsia Savremenni tendentsii v aviatsionnoto obuchenie. Natsionalen voenen universitet "Vasil Levski" - Veliko Tarnovo - gr.Dorna Mitropolia. Terziev, V., Stoyanov, E., Geogiev, M. (2017l). Balansirana karta za otsenka kato instrument za usavarshenstvane na nematerialnite aktivi. Yubileyna nauchna konferentsia Savremenni tendentsii v aviatsionnoto obuchenie. Natsionalen voenen universitet "Vasil Levski" - Veliko Tarnovo - gr.Dorna Mitropolia. Terziev, V., Stoyanov, E., Georgiev, M. (2017m). Prerequisites for the development of the balanced scorecard model. Scientific journal «ECONOMICS AND FINANCE». C.E.I.M., Valencia, Venezuela. Terziev, V., Stoyanov, E., Georgiev, M. (2017n). Prerequisites for the Implementation of the balanced scorecard model. Scientific journal «ECONOMICS AND FINANCE». C.E.I.M., Valencia, Venezuela. Terziev, V., Georgiev, M. (2017o). Highlights of the evolution of the “Balanced Scorecard” idea as a model for managing strategy development and control. SOCIOINT 2017- 4th International Conference on Education, Social Sciences and Humanities 10-12 July 2017- Dubai, UAE. Terziev, V., Georgiev, M. (2017p). Highlights of the evolution of the “Balanced Scorecard” idea as a model for managing strategy development and control. IJASOS- International E-journal of Advances in Social Sciences. Terziev, V., Banabakova, V., Georgiev, M. (2017q).Balansirana karta za otsenka” kato obrazets za upravlenie i kontrol v natsionalnata sistema za otbrana i sigurnost. Nauchna konferentsia “Aktualni problem na sigurnostta”. NVU Veliko Tarnovo, N 5. Terziev, V., Banabakova, V., Latyshev, О., Georgiev, M. (2017r). Opportunities of application of the balanced scorecard in management and control. 3rd International Conference on Advances in Education and Social Sciences. International Organization Center of Academic Research. Terziev, V., Banabakova, V., Georgiev, M. (2017s). Predpostavki za razrabotvane i vnedryavane na balansirana karta za otsenka kato instrument za strategichesko upravlenie i kontrol v natsionalnata sistema za otbrana i sigurnost. Natsionalna Nauchna Konferentsia “Obrazovanie I nauka- za lichnostno I obshtestveno razvitie”. Plovdivski Universitet “Paisiy Hilendarski” filial –Smolyan. Terziev, V., Banabakova, V., Georgiev, M. (2017t). Balansirana karta za otsenka kato instrument za strategichesko upravlenie i kontrol v natsionalnata sistema za otbrana I sigurnost. Natsionalna Nauchna Konferentsia “Obrazovanie I nauka- za lichnostno I obshtestveno razvitie”. Plovdivski Universitet “Paisiy Hilendarski” filial –Smolyan. Terziev, V., Georgiev, M. (2017u). Predpostavki za razrabotvane i vnedryavane na balansirana karta za otsenka vav voennoobrazovatelnata sistema. Mezhdunarodna nauchna konferentsia “UNITEH’17” – Gabrovo. Tehnicheski universitet – Gabrovo. Terziev, V., Georgiev, M. (2017v).Balansirana karta za otsenka v rabotata na natsionalanata sistema za otbrana i sugurnost. Mezhdunarodna nauchna konferentsia “UNITEH’17” – Gabrovo. Tehnicheski universitet – Gabrovo.

THE ROLE OF THE BALANCED SCORECARD AS A TOOL OF STRATEGIC MANAGEMENT AND CONTROL

Yıl 2018, Cilt: 4 Sayı: 10, 84 - 99, 30.04.2018

Vanya Banabakova Marin Georgiev

https://doi.org/10.18769/ijasos.417696

Cited By: 12

Öz

Modern organizations
focus on the importance of strategic management and control over current and
short-term goals and their corrective role on the strategic success factors of
the organization in the process of using the resources of the external
environment, ignoring the challenges; as the priorities of the activity are to
maximally satisfy public expectations, to minimize the spending of resources,
to use its own priorities, to successfully overcome uncertainty and risk, to
introduce the adequacy of management decisions against the background of
reasonable and measured risk.. In the study alternatives are discussed as the
Balanced Scorecard model suggested by observations and practice, and
implications are provided in regard to changing and improving the architecture
of the Balanced Scorecard (BSC) as a tool for management and control in
conditions of high variability and uncertainty of the economic and social
environment. Examined are some models in place to develop and implement the BSC
and on this basis are structured conclusions and recommendations in the
following aspects: the organization's strategy, which involves the application
of BSC and the inclusion of elements to develop key aspects of the strategy;
the potential of the BSC model and its application according to the different
needs of management; the needs of the process of developing and implementing
BSC and to further expand the applications of the BSC as a strategic management
tool requiring an assessment of the expected status and priorities in the
control of the indicators included.

Anahtar Kelimeler

Balanced scorecard, management, control, development

Kaynakça

Banabakova, V., Georgiev, M. (2017). Opportunities of application of the balanced scorecard in management and control. International Scientific Journal „Internauka”. Издатель ООО „Финансовая Рада Украины“, N10. Stoyanov, E. (2011). Upravlenie i kontrol na proekti. Libra Skorp. Stoyanov, E. (2016a). Active social programs and their strategic advantages in labor market development. Journal of Economic Development, Environment and People 5-1. Stoyanov, E. (2016b). Control of organizational success or a strategy to improve the factor “knowledge”. The teacher of the future Ninth International Scientific Conference, Durres, Republic of Albania. International journal Knowledge, 13 (2). Stoyanov, E. (2016d). Opportunities of modern understandings on human capital. Journal of Economic Development, Environment and People 5-4. Stoyanov, E. (2016e). Social programming in contemporary society - an alternative in strategic management. Tenth International Scientific Conference The power of knowledge, Greece, International Journal Knowledge, 14 (1). Dimitrovski, R., Pushova, L., Georgiev, M. (2017a). The Balanced scorecard model as a tool for effective management. International Journal Scientific papers. Institute of Knowledge Management, Skopje, N17. Dimitrovski, R., Pushova, L., Georgiev, M. (2017b). The Balanced scorecard model as a tool for strategic management and control. International Journal Scientific papers. Institute of Knowledge Management, Skopje, N 17. Friedag, H., W. Schmidt, (1999). Balanced Scorecard - Mehralsein Mintzberg, H., B.Ahlstrand, & J. Lampel, (1997). Strategy safari. a guided tour throut the wilds of strategic management. L. Goldenberg, H., J. Hoffecker, (1994). Using the Balanced Scorecard to develop companywide performance measures. Journal of Cost Management, Fall. Georgiyev, M. (2017a). Sbalansirovannaya karta kak al'ternativa malogo biznesa. Innovatsionnie tekhnologii v nauke novogo vrmeni, NITS Aeterna Ufa. Georgiev, M. ( 2017b).The Role of the Balanced Scorecard as a Tool of Strategic Management and Control. Journal of innovations and sustainability. Bulgaria, N3. Eccles, R., P. Pyburn, (1992). Creating a comprehensive system to measure performance. Management Accounting, X. Kaplan, R., D. Norton (1992). The Balanced Scorecard: measures that drive performance. Harvard Business Review, I-II. Kaplan, R., D. Norton (1993). Putting the Balanced Scorecard to work. Harvard Business Review. Porter, M. (1996). What is strategy? Harvard Business Review, XI-XII. Johnson, T., R. Kaplan, (1987). Relevance Lost-the rise and fall of Management Accounting, HBSP. Terziev, V. E. Stoyanov, (2015a). Vyzovy upravlencheskogo kontrolya v protsesse sotsialnogo programmirovaniya. Novosibirsk. Terziev, V., Е. Stoyanov, (2015c). Management control as an effective instrument in implementation of the social program as a product of social programming, Fifth international scientific and applicative conference Knowledge - who and what, 9. Terziev, V., S. Dimitrova, & E. Stoyanov, (2015b). Development of active social programs. Journal of Innovations and Sustainability, 1 (1). Terziyev, V., Stoyanov, E., Geogiyev, M. (2017d). Sbalansirovannaya karta, kak al'termativa dlya malogo biznesa. Mezhdunarodnyy nauchnyy zhurnal innovatsionnaya nauka. NITS Aeterna, N 02. Terziev, V., Stoyanov, E., Geogiev, M. (2017e). Modelat na balansirana karta za otsenka kato instrument za efektivno upravlenie. Godishna universitetska nauchna konferentsia. Natsionalen voenen universitet "Vasil Levski", Veliko Tarnovo, N 7. Terziev, V., Stoyanov, E., Geogiev, M. (2017f). Balansirana karta za otsenka kato hronologia v razvitieto na modelnoto usavarshenstvane. Godishna universitetska nauchna konferentsia. Natsionalen voenen universitet "Vasil Levski", Veliko Tarnovo, N 7. Terziev, V., Stoyanov, E., Geogiev, M. (2017g). Predpostavki za razrabotvane i vnedryavane na balansirana karta za otsenka vav voennoobrazovatelnata sistema. Godishna universitetska nauchna konferentsia. Natsionalen voenen universitet "Vasil Levski", Veliko Tarnovo, N 7. Terziev, V., Stoyanov, E., Georgiev, M. (2017h). The Balanced scorecard model as a tool for improvement of the national system management. International Journal Scientific papers. Institute of Knowledge Management, Skopje, N 17. Terziev, V., Stoyanov, E., Georgiev, M. (2017i). The Balanced scorecard model as a tool for effective management. Scientific journal «ECONOMICS AND FINANCE». Editorial Arane, S.A. de C.V. Mexico City, Mexico. Terziev, V., Stoyanov, E., Georgiev, M. (2017j). The Balanced scorecard model as a tool for improvement of the national degense system management. Scientific journal «ECONOMICS AND FINANCE». Editorial Arane, S.A. de C.V. Mexico City, Mexico. Terziev, V., Stoyanov, E., Geogiev, M. (2017k). Balansirana karta za otsenka kato instrument za strategichesko upravlenie i kontrol. Yubileyna nauchna konferentsia Savremenni tendentsii v aviatsionnoto obuchenie. Natsionalen voenen universitet "Vasil Levski" - Veliko Tarnovo - gr.Dorna Mitropolia. Terziev, V., Stoyanov, E., Geogiev, M. (2017l). Balansirana karta za otsenka kato instrument za usavarshenstvane na nematerialnite aktivi. Yubileyna nauchna konferentsia Savremenni tendentsii v aviatsionnoto obuchenie. Natsionalen voenen universitet "Vasil Levski" - Veliko Tarnovo - gr.Dorna Mitropolia. Terziev, V., Stoyanov, E., Georgiev, M. (2017m). Prerequisites for the development of the balanced scorecard model. Scientific journal «ECONOMICS AND FINANCE». C.E.I.M., Valencia, Venezuela. Terziev, V., Stoyanov, E., Georgiev, M. (2017n). Prerequisites for the Implementation of the balanced scorecard model. Scientific journal «ECONOMICS AND FINANCE». C.E.I.M., Valencia, Venezuela. Terziev, V., Georgiev, M. (2017o). Highlights of the evolution of the “Balanced Scorecard” idea as a model for managing strategy development and control. SOCIOINT 2017- 4th International Conference on Education, Social Sciences and Humanities 10-12 July 2017- Dubai, UAE. Terziev, V., Georgiev, M. (2017p). Highlights of the evolution of the “Balanced Scorecard” idea as a model for managing strategy development and control. IJASOS- International E-journal of Advances in Social Sciences. Terziev, V., Banabakova, V., Georgiev, M. (2017q).Balansirana karta za otsenka” kato obrazets za upravlenie i kontrol v natsionalnata sistema za otbrana i sigurnost. Nauchna konferentsia “Aktualni problem na sigurnostta”. NVU Veliko Tarnovo, N 5. Terziev, V., Banabakova, V., Latyshev, О., Georgiev, M. (2017r). Opportunities of application of the balanced scorecard in management and control. 3rd International Conference on Advances in Education and Social Sciences. International Organization Center of Academic Research. Terziev, V., Banabakova, V., Georgiev, M. (2017s). Predpostavki za razrabotvane i vnedryavane na balansirana karta za otsenka kato instrument za strategichesko upravlenie i kontrol v natsionalnata sistema za otbrana i sigurnost. Natsionalna Nauchna Konferentsia “Obrazovanie I nauka- za lichnostno I obshtestveno razvitie”. Plovdivski Universitet “Paisiy Hilendarski” filial –Smolyan. Terziev, V., Banabakova, V., Georgiev, M. (2017t). Balansirana karta za otsenka kato instrument za strategichesko upravlenie i kontrol v natsionalnata sistema za otbrana I sigurnost. Natsionalna Nauchna Konferentsia “Obrazovanie I nauka- za lichnostno I obshtestveno razvitie”. Plovdivski Universitet “Paisiy Hilendarski” filial –Smolyan. Terziev, V., Georgiev, M. (2017u). Predpostavki za razrabotvane i vnedryavane na balansirana karta za otsenka vav voennoobrazovatelnata sistema. Mezhdunarodna nauchna konferentsia “UNITEH’17” – Gabrovo. Tehnicheski universitet – Gabrovo. Terziev, V., Georgiev, M. (2017v).Balansirana karta za otsenka v rabotata na natsionalanata sistema za otbrana i sugurnost. Mezhdunarodna nauchna konferentsia “UNITEH’17” – Gabrovo. Tehnicheski universitet – Gabrovo.

Toplam 1 adet kaynakça vardır.

Ayrıntılar

Birincil Dil	İngilizce
Bölüm	Makaleler
Yazarlar	Vanya Banabakova Marin Georgiev
Yayımlanma Tarihi	30 Nisan 2018
Gönderilme Tarihi	23 Ocak 2018
Yayımlandığı Sayı	Yıl 2018Cilt: 4 Sayı: 10

Kaynak Göster

EndNote	Banabakova V, Georgiev M (01 Nisan 2018) THE ROLE OF THE BALANCED SCORECARD AS A TOOL OF STRATEGIC MANAGEMENT AND CONTROL. IJASOS- International E-journal of Advances in Social Sciences 4 10 84–99.