BALANCED SCORECARD (BSC) AND CONCEPT ECONOMIC VALUE ADDED (EVA) IN STRATEGIC MANAGEMENT SERVICE COMPANY
https://doi.org/10.17747/2311-7184-2014-3-26-31
Abstract
The strategic approach focuses on the pragmatic decision-making in firms. The uncertainty of the external environment of the company and the political nature of decision making limit the rational performance of firms. The concept of BSC considers a strategy, as some conjecture. Each of the concepts, BSC and EVA, has its advantages, but the integration allows getting more efficient structure with enhanced diagnostic potential. Achievement a synergy of concepts lies in the introduction of EVA as a key indicator of the financial perspective of BSC.
About the Author
E. M. Kryukova
Service Institute
Russian Federation
Russian Federation
Ph.D., Associate Professor,
Moscow
References
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Review
For citations:
Kryukova E.M. BALANCED SCORECARD (BSC) AND CONCEPT ECONOMIC VALUE ADDED (EVA) IN STRATEGIC MANAGEMENT SERVICE COMPANY. Business Strategies. 2014;(3):26-31. (In Russ.) https://doi.org/10.17747/2311-7184-2014-3-26-31
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