Clarification of the theoretical foundations of modeling the assessment of enterprise activity using a balanced scorecard

Olena Martynova

doi:10.26906/EiR.2023.1(88).2887

Authors

Olena Martynova Simon Kuznets Kharkiv National University of Economics https://orcid.org/0000-0002-3381-6060

DOI:

https://doi.org/10.26906/EiR.2023.1(88).2887

Keywords:

modeling of assessment of enterprise activity, balanced scorecard, methodological provisions, theoretical and methodological support, efficiency of enterprise activity

Abstract

The article presents the results of the research of theoretical foundations and specifies the content of the principles of modeling the assessment of the company's activity using a balanced system of indicators. The methodological provisions for modeling the assessment of the enterprise's activity are substantiated. It is recommended to include the following provisions in the list of methodological provisions: 1) content essence; 2) categorical basis; 3) hierarchical structure; 4) feature space; 5) multicriteria; 6) comparative analysis; 7) specification of models; 8) development of strategies; 9) improving the development of a management decision. The proposed theoretical and methodological support for modeling the assessment of the enterprise's activity based on balanced scorecard allows to assess the state and development of the enterprise's activity, identify factors for increasing its efficiency, and form decisions regarding strategic management in each type of activity at the enterprise.

Author Biography

Olena Martynova, Simon Kuznets Kharkiv National University of Economics

PhD in Economics, Associate Professor of the Department of Higher Mathematics and Economic and Mathematical Methods

References

Ponomarenko V. S., Maliarets L. M. (2009) Analiz danykh u doslidzhenniakh sotsialno-ekonomichnykh system: monohrafiia. Khаrkiv : VD "INZhEK". 432 p.

Hospodarskyi kodeks Ukrainy (2003) Vidomosti Verkhovnoi Rady Ukrainy. № 18. PP. 19 – 22.

Lopatnykov L.Y. Эkonomyko-matematycheskyi slovar/ Slovar sovremennoi ekonomycheskoi nauky. (1996). Moscow : Yzdatelstvo “ABF”. 704 p.

Maliarets L. M. (2013) Bahatokryterialna optymizatsiina zadacha upravlinnia efektyvnistiu vyrobnycho-hospodarskoi diialnosti. Problemy ekonomiky. № 4.

PP. 392–400.

Hurianova L.S. (2013) Modeliuvannia zbalansovanoho sotsialno-ekonomichnoho rozvytku rehioniv. Berdiansk : FOP Tkachuk O.V. 406 p.

Minienkova O. V. (2016) Teoretyko-metodychne zabezpechennia modeliuvannia zbalansovanoi systemy pokaznykiv dlia otsinky diialnosti pidpryiemstva. Visnyk Odeskoho Natsionalnoho universytetu. Seriia: Ekonomika. Odesa. Tom 21. Vypusk 8(50). PP. 127–131.