Analysis of the Operational Process based on the Balanced Scorecard

2019

Учёт. Анализ. Аудит, Vol 5, Iss 1, Pp 30-43 (2019)

Subject. In modern conditions the organization’s customer strategy must ensure the maximum long-term efficiency in the operational activity which makes the problem of improving analytical support of operational process management from strategic viewpoint extremely important. Purpose. The paper is of theoretical nature. It considers the possibility to use an applied strategic operational analysis developed by one of the authors in the study of strategic aspects of an organization’s operational activity. This analysis is based on operational element of a balanced scorecard. Methodology. The methodology of the research is based on the R. Kaplan and D. Norton Balanced Scorecard concept and conceptual foundations of the applied strategic analysis previously developed by one of the authors. Results. The article shows that the applied strategic operational analysis involves comparative assessment, variances diagnostics and forecast of the balanced scorecard operational element of an organization in terms of its strategic operational goals. This analysis covers the following matters: due and timely goods delivery, manufacturing costs and how well the products quality meets the customer’s requirements. The applied strategic operational analysis starts with the comparative assessment of indicators of timely goods delivery and completes with the forecast of the indicators measuring the compliance of the products quality with the customer’s requirements. The results can be applied in making long-, middle- and short-term managerial decisions about an operational activity of an organization. Conclusions. The authors conclude that the applied strategic operational analysis is a new and rather effective tool to research strategic aspects of an organization’s operational activity. It ensures the analytical support for the strategic operational management in the present-day economic environment.

article

Russian

Government of Russian Federation, Financial University, 2019.

прикладной стратегический анализ, сбалансированная система показателей, управление, операции, важнейшие задачи, организация, applied strategic analysis, balanced scorecard, management, operations, major objectives, organization, Accounting. Bookkeeping, HF5601-5689