Authors
Rahmonqulova L.Z. – Assistant, Department of Finance and Credit, Polytechnic Institute of Tajik Technical University, Khujand, Republic of Tajikistan, lola.rahmonqulova@mail.ru
Annotation
At present day, business is considered as a system of interdependencies between owners, employees, users, suppliers, government agencies and other stakeholders. The performance of an enterprise depends on timely and effective decisions made by this system. Today, according to managers, the classical methods of financial evaluation of enterprises partially satisfy the growing needs of stakeholders and do not include many factors that are important for management and owners. That is, along with the financial indicators, a significant impact on the activities of the enterprise and ensure the development of the enterprise have intangible assets such as brand, innovative technology, skills and experience of employees, etc. One of the modern methods to assess the activities of an enterprise based on intangible components is a balanced scorecard system, which is developed on the basis of a strategic map.This article examines the balanced scorecard system based on four main components: finance, internal business processes, customers and staff on the example of LLC “Tajfiliz” – a modern enterprise for the production of building fasteners in the Republic of Tajikistan and developed a strategic map of the enterprise on the last component.
Keywords
system of balanced indicators, strategic map, evaluation system, efficiency, enterprise activity, enterprise value, brand, innovative technologies, business process, skills, experience of employees
Publication date
2023-10-27