IMPROVING THE METHODOLOGY OF BALANCED SCORECARD SYSTEM: A LITERATURE REVIEW

Ibrokhimjon U. Tursunaliev

Авторы

Ibrokhimjon U. Tursunaliev

Ключевые слова:

Applications of BSC are mostly directed toward for-profit companies. A few BSC studies, like as Drtina, Gilbert, and Alon's (2007), focus exclusively on applications within business schools.

Аннотация

Balanced scorecard is a management technique that divides the enterprise's vision and strategy into customer, financial, internal processes, learning, and growth perspectives. It is used for strategy implementation, adaption, and alignment. (Kaplan and Norton, 2004; Papalexandris et al., 2004; Kaplan et al., 2010). In order to provide an efficient management system that is results-oriented, BSC combines a logical collection of financial and non-financial indicators and explains the interdependencies between its components using cause-and-effect linkages and strategic maps. (Bento et al., 2014; Korontai et al., 2016). According to Ayvaz and Pehlivanlt (2011), BSC is a potent technique for strategy formulation, development, and transformation that has produced success for both large and small businesses (SMEs) (Rodrigues et al., 2014). According to Martello et al. (2008), Aidemark (2010), Lin et al. (2014), Gao and Gurd (2015), and other authors, BSC has been successfully implemented in hospitals, healthcare systems, and nonprofit organizations. These authors explain that BSC offers an appropriate control system that enhances both organizational and individual performance.

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