Development of the system of balanced scorecard for enterprises of the petrochemical complex tatneft
| Autor | Anton N. Karamyshev - Gulsina K. Gabdullina - Anatoly Ye. Yakovlev |
| Cargo | Kazan Federal University. - Kazan Innovative University named after V. G. Timiryasov (IEML). e-mail: antonkar2005@yandex.ru. Tel.: +7-960-067-65-50. - Kazan Innovative University named after V. G. Timiryasov (IEML). e-mail: antonkar2005@yandex.ru. Tel.: +7-960-067-65-50. |
| Páginas | 240-256 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 8 - Nº 05 - Ano 2019
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
240
DEVELOPMENT OF THE SYSTEM OF BALANCED SCORECARD
FOR ENTERPRISES OF THE PETROCHEMICAL COMPLEX
TATNEFT
Anton N. Karamyshev1
Gulsina K. Gabdullina2
Anatoly Ye. Yakovlev3
Abstract: Regional policy in the field of
law-making in support of innovation,
investment, improvement of
interregional and international relations,
on the one hand, and implementation of
the provisions of the antimonopoly
legislation, replenishment of the budget,
development of economic, financial,
transport and other infrastructure of the
region, on the other hand, discloses the
content of favourable, and constraining
the development of corporate activities
conditions that determine the purpose
and planned value of indicators of the
corporation functioning. Establishment
of economic targets from the scientific
and practical point of view is only one
side of the management function, it is
1 Kazan Federal University.
2 Kazan Innovative University named after V. G. Timiryasov (IEML). e-mail:
antonkar2005@yandex.ru. Tel.: +7-960-067-65-50.
3 Kazan Innovative University named after V. G. Timiryasov (IEML). e-mail:
antonkar2005@yandex.ru. Tel.: +7-960-067-65-50.
important to organize the accounting,
analysis and evaluation of the
effectiveness of achieving the goals of
the corporation, the results of which
serve as the information base for making
managerial decisions and adjusting
planned activities.Indicators of the effect
and efficiency of managing corporations
are the subjects of many discussions. At
the same time, it is important to
understand that attention should be
drawn not as much to the results
obtained, as to the conditions and factors
that determined them. The analysis of
cause-effect relationships allows modern
corporations to build a system of
dependencies, to adjust their
development strategy taking into
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 8 - Nº 05 - Ano 2019
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
241
account their territorial affiliation and to
apply modern tools for matrix analysis
and planning, to which the system of
balanced scorecard of Norton and
Kaplan can be related.
Keywords: balanced scorecard, holding,
enterprises, goals, objectives, indicators,
efficiency.
Introduction
The system of indicators used in
making managerial decisions and the
system of indicators used in the process
of analysing the financial and economic
activities of a corporation are
fundamentally different. In the first case,
it is the desire to achieve the set goals
through the management of the
enterprise, in the second case it is the
need to analyse the activities of the
enterprise, to assess its investment
attractiveness, etc. [1].
Undoubtedly, the system of
indicators for management is
characterized by the properties of the
system of indicators used for analysis,
since analysis is one of the methods of
management. At the same time, the
scorecard, intended solely for analysis
purposes, is often not suitable for
management.
The system of indicators can
not be limited only by monetary
indicators, since the economy of
enterprises currently depends to a large
extent on factors of completely
noneconomic (ecology, social sphere,
politics, etc.) that have a significant
impact on the holding's economy and,
ultimately, its financial results.
Establish the role of a single
corporation enterprise, perhaps if we
analyse its contribution to the overall
strategy using the method of "climbing
from the abstract to the concrete. Under
a concrete expression of the holding's
strategy is understood its mission, its
concrete and essential abstraction. The
economic activities of enterprises that
make up the corporation are data in
objectively sensory form abstract
phenomena, beyond which, without
knowing the essence, it is impossible to
comprehend the activities of the whole
holding "[1. 246 p.]. Nevertheless, the
use of a cascade of indicators of a
balanced scorecard allows one to
logically establish the relationship
between the strategy of each enterprise
and the specific general strategy of the
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