工业企业经营战略的制定是在均衡系统指标的基础上进行的

I. Rekunenko, I. Kobushko, S. Rybalchenko, M. Maryn
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引用次数: 1

摘要

本文致力于研究工业企业制定管理战略的特点。一般来说,对企业活动的主要指标进行分析是做出有效管理决策和确定战略发展方向的先决条件。现代企业面临的一项紧迫任务是形成平衡计分卡,并将其运用到企业的经营战略中。已查明在乌克兰企业采用平衡记分卡的障碍。与此同时,在整合了平衡计分卡的外国公司中,有私营和公共部门的代表:大众汽车、福特汽车公司、富国银行、花旗银行、加拿大道明信托公司、苹果公司、微软拉丁美洲公司、威瑞兹、威立雅水务、飞利浦电子、夏洛特市、国防后卫局、联邦调查局(FBI)、弗吉尼亚大学。平衡指标体系有助于在定量和定性参数上根据公司的使命形式化和正当化战略方针,也有助于在激励员工方面明确员工的行动和努力,巩固员工在实现一定战略成果方面的责任。这就有可能把员工的薪酬与公司的业绩联系起来,他们对公司的业绩有直接的影响。本文对制定管理策略的算法、形成平衡计分卡的各个阶段进行了系统的阐述。根据已建立的分析块,确定了实现既定绩效指标所需的关键目标:客户、业务流程、培训和职业发展以及财务。因果链的相关性和重要性,它影响垂直矢量上指标平衡系统的所有组成部分。总体上提出了一个均衡的工业企业发展指标体系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
DEVELOPMENT OF INDUSTRIAL ENTERPRISE MANAGEMENT STRATEGY ON THE BASIS OF A BALANCED SYSTEM INDICATORS
This article is devoted to the study of the peculiarities of developing a management strategy for an industrial enterprise. Analysis of the main indicators of enterprise activity is a prerequisite for making effective management decisions and determining strategic directions of development in general. An urgent task for modern business entities is the formation of a balanced scorecard in order to implement it in the management strategy of the enterprise. Obstacles to the introduction of a balanced scorecard at Ukrainian enterprises have been identified. At the same time, among the foreign companies that have integrated the balanced scorecard are representatives of both the private and public sectors: Volkswagen, Ford Motor Company, Wells Fargo, Citibank, TD Canada Trust, Apple, Microsoft Latin America, Veriz, Veolia Water, Philips Electronics, City of Charlotte, Defense Logistics Agency, Federal Bureau of Investigations (FBI), University of Virginia. The system of balanced indicators contributes to the formalization and justification of strategic guidelines in accordance with the company's mission in quantitative and qualitative parameters, as well as specifies the actions and efforts of employees, consolidating their responsibility in achieving certain strategic results in staff motivation. This makes it possible to link the remuneration of staff with the achievement of the company's performance, which they have a direct impact on. The article systematizes the algorithm for developing a management strategy, the stages of forming a balanced scorecard. The key objectives that are necessary to achieve the set performance indicators according to the established blocks of analysis are identified: customers, business processes, training and career growth and finance. The relevance and importance of the chain of causation, which affects all components of a balanced system of indicators on the vertical vector. A balanced system of industrial enterprise development indicators is presented in general.
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