A GENERAL PRINCIPLE OF THE DEVELOPMENT PROCESS OF BALANCED SCORECARDS AS AN INSTRUMENT OF CONTROL

Yıl 2017, Cilt: 3 Sayı: 9, 888 - 892, 27.12.2017

Venelin Terziev Nikolay Nichev Evgeniy Stoyanov Marin Georgiev

https://doi.org/10.18769/ijasos.367262

Cited By: 8

Öz

The content of the material reveals that the main purpose is to
establish the place and role of control principles in creating modern patterns
of model managerial thinking such as the Balanced Scorecard. It is for this
reason that the process of creating a balanced scorecard and revealing specific
control principles in its gradual development is the subject of analysis.
Tracking the chronology in the process has made it possible to ascertain in
more general terms why the Balanced Scorecard model is gaining more popularity
and, more specifically, to see how increasing the perimeter of modular impact
predetermines the transformation of the scorecard into a universal methodology
for precise and effective, management control.

Anahtar Kelimeler

Balanced score card (BSC), model, control, principle

Kaynakça

• Stoyanov E.N., (2013) Audit – sources and institutionality, Burgas, Flat. Stoyanov E.N., (2010) FinancialControl, Burgas, LibraScorpio, p.50. Neely A., (1998) Measuring Business Performance, p.117. Stoyanov E. N., (2005) OneSuccessfulIdeainStrategicControl, Burgas, Anthey-TN, p.79. Stoyanov E.N., (2007) Methodological Aspects of the Balanced Scorecard as a Tool for Strategic Control, (dissertation) Sofia, UNWE, p.133. Stoyanov E.N., (2009) Systems of Management Control, Burgas, Libra Scorpion, p.123-125.