A GENERAL PRINCIPLE OF THE DEVELOPMENT PROCESS OF BALANCED SCORECARDS AS AN INSTRUMENT OF CONTROL

被引：0

作者：

Terziev, Venelin ^{[1
,2
,3
,4
]}

Nichev, Nikolay ^{[3
]}

Stoyanov, Evgeniy ^{[5
]}

Georgiev, Marin ^{[3
]}

机构：

[1] Russian Acad Nat Hist, Moscow, Russia

[2] Univ Rousse, Rousse, Bulgaria

[3] Natl Mil Univ, Veliko Tarnovo, Bulgaria

[4] Univ Telecommun & Post, Sofia, Bulgaria

[5] Agr Univ, Plovdiv, Bulgaria

来源：

ADVED 2017: 3RD INTERNATIONAL CONFERENCE ON ADVANCES IN EDUCATION AND SOCIAL SCIENCE | 2017年

关键词：

Balancedscore card (BSC); model; control; principle;

D O I：

暂无

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

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.

引用

页码：690 / 694

页数：5