Нетрадиционные подходы к оценке эффективности деятельности предприятия

Аннотация

The paper presents both Russian and foreign approaches to enterprise efficiency assessment. The concept of Balanced Scorecard was developed in 1990 in the Norlan Norton Institute. It approved by a number of enterprises. The Balanced Scorecard suggests consideration of an organization from four perspectives: the Financial Perspective, the Customer Perspective, the Business Process Perspective, The Learning and Growth Perspective. It allows to assess tangible and intangible assets of a company. Some Russian enterprises begin to use similar concepts. In particular, joint-stock company «Severstal» worked out a system called «Balanced Scorecard» to assess and improve their efficiency. This system consists of four components: finances, processes, markets and clients, personnel. The system has been successfully implemented.

Ключевые слова:

enterprise efficiency assessment, Balanced Scorecard concept