Reflexive selection of implicit indicators in the balanced scorecard of an organization

被引:0
|
作者
Nazarov, Dmitriy [1 ]
Kuvayeva, Yuliya [1 ]
Serebrennikova, Anna [1 ]
机构
[1] Ural State Univ Econ, Ekaterinburg, Russia
关键词
reflexive control; balanced scorecard; organization; implicit indicators; reflexion;
D O I
暂无
中图分类号
F [经济];
学科分类号
02 ;
摘要
The paper describes a model designed to reflexively select implicit indicators of organization management using a classical approach implemented by R. Kaplan and D. Norton. According to the developed model, the entire balanced scorecard of an organization is represented in the form of a causal field structurally divided into three sub-models: "implicit indicators", "indirect indicators", and "key indicators". Such representation makes it possible not only to find implicit indicators of an organization's performance in pursuing strategic goals, but also to balance the total number of indicators on the strategy map, to assess the strength of indicators' linkage both among and within the sub-models, and to justify and coordinate their quantitative modification.
引用
收藏
页码:558 / 563
页数:6
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