Теоретические основы применения сбалансированной системы показателей для оценки эффективности бизнес-процесса продаж
Modern enterprises implementing new forms of management based on dividing the company‟ performance into separate business-processes. But management is impossible without analyzing its effectiveness. The Balanced ScoreCard is an appropriate method of analyzing effectiveness of an enterprise, in particular the business-process of sales.
The article considers the evolution of the economic theory of the firm with the development of value based management. the authors offer a rationale for the need to study the problem of maximization of the value of the company on the basis of multistakeholder approach. the balanced scorecard in this regard can be considered as a tool of measurement of value growth.
Principles of constructing balanced system of logistic efficiency are viewed. (BSC) Basic advantages, which allow to implement management on the base of logistic BSC are shown. Methodology of calculating logistic KPI in trade company on the example of warehousing business-process, in particular consignment, completion and dispatch at distributing center of retail network is adduced.
It is shown, that key indices of activity of other subdivisions of logistic department: operational department, transport-forwarding department, control-auditorial group should also be included into logistic BSC in trade company. Designed system of indices is connected with system of motivating personnel, whilst individual rewarding for positive results is tied to completion of established standards of KPI. Examples of calculating influence of logistics on return on capital basing on model of strategic profit.
Continuous turbulence in external environment has resulted in significant change of company’s long-term goal: from traditional to value-based management system. This article discloses advantages and disadvantages from corporate strive to use balanced score card for maximizing stakeholder’s value (welfare).
In the paper an approach to identification of characteristics for assessment of IT strategic decisions is proposed. The main feature of the approach is associated with integration of Balanced Scorecard methodology for IT service (IT Balanced Scorecard) and COBIT standard. Such integration allows to describe a hierarchical structure of characteristics (metrics) for assessment of decisions efficiency in yje field of information technologies.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.