Ensuring the sustainable development of industrial enterprises on the basis of a balanced scorecard

The problems of sustainable development of industrial enterprises are as urgent as ever, research in this area is quite intensive, but the problem of ensuring sustainable development is quite acute. This is explained by the fact that the development of the enterprise on the principles of sustainable development in modern conditions is one of the main competitive advantages. Most foreign companies make, as an indispensable condition for cooperation, reporting on the performance of the firm, in the context of sustainability. One of the most common methods of ensuring a sustainable development of the enterprise is the system of balanced indicators (hereinafter referred to as the SSP). The balanced scorecard system allows the most effective use of strategic and operational planning tools, diagnoses the level of the company’s development and analyzes the effectiveness of its activities. Financial indicators included in the system are the most important components of the MTSP, since they are usually the main criteria for assessing the effectiveness of the organization. The choice of indicators and the correct calculation depend on a certain set of factors that allow you to balance the system, avoiding the dispersion of attention in all areas of activity

sustainable development, balanced scorecard, company strategy, financial component of the balanced scorecard, profitability indicators, choice of indicators, performance, achievement of goals

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