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Strategic Planning Of Enterprise's Industrial Activity Using A Balanced Scorecard

Table 1:

The classical (incorrect) interpreting BSC The correct interpreting BSC
BSC is an indicator system BSC is a system of controlling an enterprise with indicators
The developing BSC is conducted by the principle “top down”: it is from management to lower level staff BSC is a team-oriented system which engages all employees of an enterprise
BSC is a controlling system BSC is oriented to the future that means it is a part of planning system. It helps to change the planning process to the operational managing level
BSC has four main perspectives: “Interaction with clients”, “Finance”, “Internal business processes”, “Educational and growth” BSC has a big amount of perspectives included different number of multipurpose indicators for the determination of which is the specificity of an enterprise
BSC is for managing the whole enterprise BSC can be applied at various levels of an enterprise (business one, unit, department). For the enterprise as a whole it is developed a kind of “pyramid” of indicators
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