Реализация стоимостного управления на основе сбалансированной системы показателей

Abstract

The problem of raising the value of the machine-building enterprises, as the basic industry of the national economy has become vital. The article discusses the implementation of the concept of cost management based on the Balanced Scorecard. Integrating value-based management concept with a balanced scorecard becomes more effective due to the formalization of the strategy of financial and non-financial indicators of enterprise value creation. In the process of implementation of strategy aimed at increasing enterprise value, using balanced scorecard and factor models, enterprise value indicators are forecasted.