Theoretical Aspects of Economic Balanced Scorecard Analysis
The author proposes theoretical and methodological aspects of the applied strategic analysis (ASA) as a new instrument of the balanced scorecard (BSC) comprehensive study of the organization economic activity. The ASA concept has resulted from the further development of the BSC concept which defines a set of the analyzed indicators and the analysis sequence. Such are the main ASA objectives: comparative evaluation of the BSC data, diagnostics of the BSC data divergence and forecast of the BSC data. All the objectives are closely interrelated, as every coming problem entails from the previous one. The principle of the ASA implementation, a deduction principle, is understood as a research, firstly, of the general BSC indicators, then – specific ones. The basic ASA applications are as follows: analysis of financial data, analysis of customers’ data, analysis of the internal business processes data and analysis of the personnel training and development.
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