A Balanced Scorecard in the Company Management Strategy in Contemporary Conditions

The relevance of the presented research is due to the development of strategic goals and the search for tools to ensure their achievement by building a balanced scorecard. Today, a balanced scorecard is a contemporary tool for the strategic management of a particular enterprise, consisting of an optimally selected set of financial and non-financial indicators, which eventually allows evaluating its effectiveness in all aspects of the activity. This system is closely related to the long-term strategic goals of the company, and it is aimed at making management decisions for their effective achievement that ensure business management integrity. The goal of the study set for the authors was to study the feasibility of creating and implementing a balanced scorecard in the organization for effective company management. In the process of studying the issue, the authors of this article used such methods of scientific knowledge as the method of generalizations and comparisons, statistical and factor analysis, and others. The authors focused on the problems associated with the introduction of a balanced scorecard in organizations. According to the results of the analysis, the authors obtained the following conclusions. The authors define the essence and purpose of the balanced scorecard in the strategic management of the company are defined. The relationship between the balanced scorecard and the strategic goals of the company is also established.