Paradigm for balanced enterprise development: conceptual approaches
Abstract The article examines the paradigm of balanced enterprise development, analyzes various conceptual approaches, identifies the relationship and difference between the categories of "sustainable development" and "balanced development". The stages of formation and key goals of a balanced scorecard are determined, the features of its application in modern conditions of the development of the domestic economy are revealed.
Keywords: industrial enterprises of the Russian Federation, balanced development, sustainable development, balanced scorecard system, BSC indicators, stages of formation of a balanced scorecard system, features of BSC implementation, problems of BSC implementation.
Highlights:
♦ differences between the concepts of «balanced development" and «sustainable development" were identified;
♦ an algorithm has been developed that determines the stages of forming a system of balanced indicators;
♦ the key components of the balanced scorecard system are analyzed;
♦ the problems of implementinga system of balanced indicators in the conditions of the domestic economy are identified.
Yulia I. Vaskova - Samara State University of Economics, Samara, Russia