The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis

Products of chemical industry along with oil and gas complex form the basis of Russian economy, therefore any instability in the economic situation of the country affects seriously the functioning of chemical industry enterprises. The crisis of chemical industry enterprises is one of the most import...

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Autor principal: S. M. Bukhoriev
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2019
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Acceso en línea:https://doaj.org/article/5cd861f52bd6403c9567c9fc2789c083
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spelling oai:doaj.org-article:5cd861f52bd6403c9567c9fc2789c0832021-11-15T05:20:48ZThe Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis2413-28292587-925110.21686/2413-2829-2019-1-187-194https://doaj.org/article/5cd861f52bd6403c9567c9fc2789c0832019-03-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/658https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Products of chemical industry along with oil and gas complex form the basis of Russian economy, therefore any instability in the economic situation of the country affects seriously the functioning of chemical industry enterprises. The crisis of chemical industry enterprises is one of the most important problems for Russian economy. In view of this fact we face the necessity of crisis management of enterprise activity in order to prevent and eliminate threats to their  finance  security  and  to  obviate  after-effects  of  the  crisis  needed  to  minimize  adverse  consequence  for enterprises of chemical industry. Taking it into account we should choose a correct methodology and landmarks of strategic managerial accounting at enterprises of chemical industry in conditions of crisis, which could become effective tools of prevention and elimination of crisis phenomena and at the same time could raise efficiency of adopting and implementing strategic plans of crisis counteraction. The author proposes to use a well-balanced system of indicators, which in terms of a crisis could provide an opportunity to form a system of managerial decisions that are differentiated in regard to crisis stage and based on correctly developed strategy built within the frames of strategic management and strategic managerial accounting of the business entity.S. M. BukhorievPlekhanov Russian University of Economicsarticlemanagerial accountingstrategic managerial accountingcrisis managementwell-balanced system of indicatorscrisisEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 1, Pp 187-194 (2019)
institution DOAJ
collection DOAJ
language RU
topic managerial accounting
strategic managerial accounting
crisis management
well-balanced system of indicators
crisis
Economics as a science
HB71-74
spellingShingle managerial accounting
strategic managerial accounting
crisis management
well-balanced system of indicators
crisis
Economics as a science
HB71-74
S. M. Bukhoriev
The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
description Products of chemical industry along with oil and gas complex form the basis of Russian economy, therefore any instability in the economic situation of the country affects seriously the functioning of chemical industry enterprises. The crisis of chemical industry enterprises is one of the most important problems for Russian economy. In view of this fact we face the necessity of crisis management of enterprise activity in order to prevent and eliminate threats to their  finance  security  and  to  obviate  after-effects  of  the  crisis  needed  to  minimize  adverse  consequence  for enterprises of chemical industry. Taking it into account we should choose a correct methodology and landmarks of strategic managerial accounting at enterprises of chemical industry in conditions of crisis, which could become effective tools of prevention and elimination of crisis phenomena and at the same time could raise efficiency of adopting and implementing strategic plans of crisis counteraction. The author proposes to use a well-balanced system of indicators, which in terms of a crisis could provide an opportunity to form a system of managerial decisions that are differentiated in regard to crisis stage and based on correctly developed strategy built within the frames of strategic management and strategic managerial accounting of the business entity.
format article
author S. M. Bukhoriev
author_facet S. M. Bukhoriev
author_sort S. M. Bukhoriev
title The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_short The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_full The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_fullStr The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_full_unstemmed The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_sort use of a balanced scorecard in the chemical industry in times of crisis
publisher Plekhanov Russian University of Economics
publishDate 2019
url https://doaj.org/article/5cd861f52bd6403c9567c9fc2789c083
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