Vitaliy Aleksandrovich  Zhigarev, 
    Balanced Scorecard as a Tool for Strategic Planning at Industrial Enterprises,
    Journal of Engineering and Applied Sciences,
    Volume 11,Issue 14,
    2016,
    Pages 3047-3051,
    ISSN 1816-949x,
    jeasci.2016.3047.3051,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2016.3047.3051)
    Abstract: The study describes the balanced scorecard as one of the most successful tools used in strategic planning at industrial manufacturing enterprises. The basis of the balanced scorecard includes developing financial strategy for industrial enterprises in several perspectives, setting strategic goals and measuring the degree of these goals achievement by means of key performance indicators. These key performance indicators were established for the competitiveness control and monitoring the enterprises. This study is devoted to the development of a balanced scorecard for industrial enterprises to satisfy the needs of their competitive sustainable development.
    Keywords: Balanced scorecard;key performance indicators;production subsystems;business units;business processes;management level;strategic goals;strategic map;balanced economic growth;performance efficiency;strategic plan