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Strategic Management Accounting and Balanced Scorecard in the Cycle of Anti-Crisis Management of Integrated Corporate Structures


  • Naumenko Mariya A.

    (Academy of Interior Ministry of Ukraine)

  • Cherkashina Maya Viktorovna

    (Academy of Interior Ministry of Ukraine)


Successful realisation of strategic goals of national manufacturers under modern conditions of structural and innovation development of economy of Ukraine significantly depends on effective use of existing information resources and creation of effective system of realisation of chosen strategic alternatives. The article considers the essence and directions of application of the system of balanced scorecard (BSC). It focuses on the use of BSC methods for assessment of effectiveness of innovation activity of an enterprise. It justifies principles of construction and methodology of implementation of the BSC concept and also identifies possibilities of its application for creation of synergy and strategic unity of integrated associations of enterprises. It defines basic theoretical policies, presents scientific and practical recommendations on identification of sequence and justification of specific features of introduction of a balanced scorecard into the practice of economic activity of integrated corporate structures.

Suggested Citation

  • Naumenko Mariya A. & Cherkashina Maya Viktorovna, 2013. "Strategic Management Accounting and Balanced Scorecard in the Cycle of Anti-Crisis Management of Integrated Corporate Structures," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 9, pages 370-375.
  • Handle: RePEc:idp:bizinf:y:2013:i:9:p:370_375

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