Some practical aspects of using balanced scorecard tools
This publication demonstrates the possibility of using the indicator «correspondence of the category of pieceworkers to the category of work performed» as an indicator that provides identification, monitoring, forecasting of production losses, as well as setting goals for preventive, corrective a...
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| Autores principales: | , |
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| Formato: | article |
| Lenguaje: | EN RU |
| Publicado: |
Omsk State Technical University, Federal State Budgetary Educational Institution of Higher Education
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/0eb0e2f604034aa9b33e833112a75b85 |
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| Sumario: | This publication demonstrates the possibility of using the indicator «correspondence
of the category of pieceworkers to the category of work performed» as an
indicator that provides identification, monitoring, forecasting of production losses,
as well as setting goals for preventive, corrective and improvement actions. The
methodological basis of the study is the concept of a balanced scorecard that
integrates the factors and conditions for the effective achievement of business
goals into process and numerical models. Cohort and variance analysis are used as
methods for studying cause-and-effect relationships. It is concluded that the tools
of the balanced scorecard allow the best way to transform data into meaningful,
ready-to-use information for decision-making. |
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