The article discusses the appropriateness of the inclusion to the explanatory notes to the balance sheet and the report on financial results the Balanced Scorecard as a separate section with the aim of improving the accounting (financial) statement as sources of information for potential investors. It is shown that this will help in concentrated form to reveal the indicators characterizing the long-term prospects of the business in its key financial indicators, as well as defining their key factors. In order to provide a clear understanding of the achievement of the strategic goals of the organization, each of them should be measured only one scoring indicator.
Translated title of the contributionABOUT APPROPRIATENESS OF INCLUSION OF THE BALANCED SCORECARD IN THE ACCOUNTING (FINANCIAL) STATEMENT
Original languageRussian
Pages (from-to)111-118
Number of pages8
JournalЭкономика и управление: проблемы, решения
Volume5
Issue number8
Publication statusPublished - 2017

    GRNTI

  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

    Level of Research Output

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ID: 2145418