This article is devoted to the consideration of theoretical and methodical aspects of the formation and use of a balanced scorecard as a key structure for strategic management accounting of enterprises. The essence of the balanced scorecard is revealed and the importance of its use for the effective functioning of domestic enterprises in the modern conditions is substantiated. It is determined that the main purpose of a balanced scorecard is to provide the functions of collecting, systematizing and analyzing information that is necessary for the adoption of strategic management decisions and transforming the strategy into a systematic, understandable sequence of actions for each employee to ensure its successful implementation. The authors summarize the main advantages and disadvantages of a balanced scorecard in strategic management accounting, which should be taken into account when it is formed and implemented at the enterprise. The important role of the information management system in the formation and functioning of a balanced scorecard is outlined. It is determined that the main information basis of the latter is the information of financial and managerial accounting, as well as off-balance data. A methodological approach to the development of a balanced scorecard is generalized. It is substantiated that a balanced scorecard should contain a limited number of indicators in such key areas of evaluation as: finance, internal business processes, customers and market, personnel and enterprise development. The basic requirements for indicators of a balanced scorecard are described. The importance of periodic reporting of the management system on a balanced scorecard is outlined and methods of such reporting are defined
strategic management accounting, balanced scorecard (BSC), strategic map, advantages and disadvantages, information provision of BSC, formation of BSC methodology, BSC reporting
Retrieved from No. 11(72), 2018
Pages 46-55