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PROBLEMS OF IMPLEMENTATION OF THE BALANCED SCORECARD IN THE FINANCIAL MANAGEMENT OF THE AGRICULTURAL ENTERPRISE


The article is devoted to the development of recommendations for implementation of the system of balanced scorecard into the financial management of the enterprise. The main problems of financial management of agricultural enterprises have been analyzed. The prerequisites for implementing the system of balanced scorecard have been considered and the factors of its successful implementation have been specified. Problems of adaptation of the BSC and ways of their overcoming have been investigated. Conclusions regarding the necessity and the possibility of implementing the BSC in the agricultural enterprise management have been made.


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Keywords:  balanced scorecard (BSC), financial management, instrument of controlling, strategy, agrarian enterprise

FINANCIAL INSTITUTIONS

Paskalova Anna
PhD, Senior Lecturer

Bulah Anastasiya
student, SHEI «Kyiv National Economic University named after Vadym Hetman»

 

 

 

 

 

 

 

 

 

 

 

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