Development of a strategy for the economic development of an agricultural enterprise using a balanced scorecard

Abstract. The paper analyzes the dynamically developing methodology for building balanced scorecard systems in the modern world. The reasons for the relevance of the processes of improving the management approach are considered. The article focuses on the existing problems in this area and assesses the prospects for the implementation of this system at one of the agricultural enterprises of the Kursk region – LLC “NIVA” of the Cheremisinovsky district. The article proposes a scheme for the development and implementation of a system of balanced indicators in the enterprise. On the basis of factor analysis, the influence of these indicators on the dynamics of the financial condition of LLC “NIVA” is investigated. Based on the general analysis, the strengths and weaknesses were identified, which allowed us to outline ways to improve management system for financial condition of the enterprise.