ИНСТРУМЕНТАРИЙ ВИЗУАЛИЗАЦИИ СИСТЕМЫ СБАЛАНСИРОВАННЫХ ПОКАЗАТЕЛЕЙ ПРОМЫШЛЕННОГО ПРЕДПРИЯТИЯ
Authors: Смирнова Е.В. , Крипак Е.М. 
Published: February 2025

Рассматривается модификация отдельных элементов методического обеспечения формирования и сопровождения системы сбалансированных показателей (ССП) в условиях цифровой трансформации с учётом возможностей современной бизнес-информатики. Делается вывод о необходимости дополнения инструментов визуализации в процессе внедрения и сопровождения ССП с целью улучшения восприятия и удобства работы руководителей и специалистов промышленных предприятий. Утверждается, что улучшение качества принимаемых стратегических управленческих решений может быть обеспечено интеграцией ССП в архитектуру предприятия на основе создания эффективной системы мониторинга и анализа. Авторами предлагается инструментарий визуализации, анализа и принятия решений по результатам мониторинга ключевых показателей эффективности, позволяющий установить горизонтальные связи между перспективами.

Introduction. The problem of industrial enterprises adaptation to an unstable external environment caused, among other things, by the emergence of new challenges associated with digital transformation as the main vector for the Russian economy development, the coronavirus pandemic, which had a significant impact on the effectiveness of their activity, should be solved in the process of strategic management. At the same time, modification of the tools, which includes a balanced scorecard (BSC) used in strategic management, mastering it, ease of use and perception of the obtained results in the presence of a set of visualization tools, will allow managers and specialists to make informed management decisions. The goal of the study is to develop methodological provisions for the formation and maintenance of a balanced scorecard at the industrial enterprises in the context of digital transformation based on the modification of visualization tools. The task of the study is to identify and methodically substantiate the main directions and sequence of formation and maintenance of the BSC, including blocks of information and instrumental support, and taking into account capabilities of modern business informatics. The methods of scientific abstraction, system analysis, analysis and synthesis were used in the study. Results. Taking into account the fact that the capabilities of the balanced scorecard as a tool for strategic management of enterprises are quite wide and can be used at all its stages from goal setting, strategy development to its implementation, evaluation and control of implementation, the problem of development and improvement of the system itself is caused by constantly updating business conditions and requirements for managers and specialists whose functional responsibilities include strategic management. In order to ensure the development and maintenance of the BSC, it is necessary to form the visualization tools based on the mission, goals, and features of an industrial enterprise. The use of such tools will provide the necessary information for the perception of strategy developers. Besides, the methodological provisions of the classical BSC should also be taken into account in this process. The tools used in the BSC and enabling the linear relationships observation between the indicators of individual perspectives, should be supplemented with visualization tools based on a comprehensive assessment of the economic efficiency of an enterprise, taking into account the relationship between indicators both between and within individual perspectives, which will provide an opportunity to quickly monitor the progress of the strategy and respond in a timely manner through management decisions. Adaptation of visualization tools from related fields of knowledge into the economy and management for the implementation /modification and maintenance of BSC, based on the capabilities of modern business informatics and enterprise architecture, will ensure the validity of the developing strategies and, if necessary, their adjustment.