TY - JOUR TT - A GENERAL PRINCIPLE OF THE DEVELOPMENT PROCESS OF BALANCED SCORECARDS AS AN INSTRUMENT OF CONTROL AU - Terziev, Venelin AU - Stoyanov, Evgeniy PY - 2017 DA - August DO - 10.18769/ijasos.336992 JF - IJASOS- International E-journal of Advances in Social Sciences JO - IJASOS PB - OCERINT International Organization Center of Academic Research WT - DergiPark SN - 2411-183X SP - 563 EP - 567 VL - 3 IS - 8 KW - Balanced scorecard (BSC) KW - model KW - control KW - principle N2 - The content of the material reveals that the main purpose is toestablish the place and role of control principles in creating modern patternsof model managerial thinking such as the Balanced Scorecard. It is for thisreason that the process of creating a balanced scorecard and revealing specificcontrol principles in its gradual development is the subject of analysis.Tracking the chronology in the process has made it possible to ascertain inmore general terms why the Balanced Scorecard model is gaining more popularityand, more specifically, to see how increasing the perimeter of modular impactpredetermines the transformation of the scorecard into a universal methodologyfor precise and effective, management control. CR - Stoyanov E.N., (2013). Audit - sources and institutionality, Burgas, Flat. Stoyanov E.N.,(2010). Financial Control, Burgas, Libra Scorpio. Neely A., (1998). Measuring Business Performance. Stoyanov E. N. (2005). One SuccessfulI deain Strategic Control, Burgas, Anthey-TN. Stoyanov E.H. (2007). Methodological Aspects of the Balanced Scorecard as a Tool for Strategic Control, (dissertation) Sofia, UNWE. Stoyanov E.N. (2009). Systems of Management Control, Burgas, Libra Scorpion. Терзиев. В., Стоянов. Е., Эволюция понимания аудита (Evolution in the concepts about audit), Международный научный журнал „Интернаука“. Терзиев. В., Стоянов. Е., Функциональная характеристика и развитие идеи контроля (Functional characteristics and development of the idea for control), Международный научный журнал „Интернаука“. Терзиев. В., Стоянов. Е., Формальные аудиторские проявления и институциональность (Formal audit acts and institutionality), Международный научный журнал „Интернаука“. Terziev. V. , Stoyanov. E., Georgiev. M., (2017a). The factotor information in the making of „The right” decision (Факторът информация в процеса на вземане на „Вярно“ решение), Scientific journal „Economics and finance”, Publishing house „BREEZE“, Montreal, Canada. Terziev. V., Stoyanov.E., Georgiev. M.,(2017b). One solution for costs minimanization in the banking sector (Едно решение за минимизиране на разходите в банковия сектор) , Scientific journal „Economics and finance”, Publishing house „BREEZE“, Montreal, Canada . Terziev. V., Stoyanov. E., Georgiev. M. (2017c). Accountable regulation of foreign exchange operations (Отчетно регулиране на валутните операции) , Scientific journal „Economics and finance” , Publishing house „BREEZE“, Montreal, Canada . Terziev. V., Stoyanov.E., Georgiev.M., (2017d). Specifics of control in operations with precious metals and precious stones (Особености на контрола при операции с благородни метали и скъпоценни камъни), Scientific journal „Economics and finance” , Publishing house „BREEZE“, Montreal, Canada . Terziev. V. , Stoyanov. E., Georgiev. M.,(2017e). Institutional team work-opportunity for improvement of financial control (Екипната институционална работа-възможност за усъвършенстване на финансовия контрол) , Scientific journal „Economics and finance”, Publishing house „BREEZE“, Montreal, Canada. Терзиев. В., Стоянов.Е., Георгиев.М.,(2017f). Сбалансированная карта, как альтернатива для малого бизнеса, Международный научный журнал „Инновационная наука“ №2/2017. Терзиев. В., Стоянов. Е.,(2016). Формальные аудиторские проявления и институциональность. Международный научный журнал „Символ науки“ №3/2016. UR - https://doi.org/10.18769/ijasos.336992 L1 - https://dergipark.org.tr/en/download/article-file/339270 ER -