businessПутеводитель предпринимателяEntrepreneur’s Guide2073-98852687-136XJSC “Publishing Agency “Science and Education”business-254Research ArticleСтатьиРазработка эффективной стратегии управления малым бизнесом в сфере услуг на основе сбалансированной системы показателей (факторы возможности применения)Development of effective small business management strategy based on balanced scorecard (factors of suitability)НовиковА. С.NovikovA. S.Gron-novikov@mail.ruРоссийская академия народного хозяйства и государственной службы при Президенте РФРоссияThe Russian Presidential Academy of National Economy and Public Administration under the President of the Russian FederationRussian Federation201928012020041163168Copyright © Новиков А.С., 20202020Новиков А.С.Novikov A.S.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.pp-mag.ru/jour/article/view/254

В статье рассмотрены возможности применения сбалансированной системы показателей при разработке эффективной стратегии управления малым бизнесом на основе исследования эмпирических исследований среди зарубежных компаний, а также выдвинуты гипотезы о возможности ее применения, которые в дальнейшем будут подтверждены или опровергнуты на основе собственных исследований автора статьи среди компаний малого бизнеса в сфере услуг.

The article reviewed suitability of a balanced scorecard for development of effective small business management strategy based on empirical research of foreign companies, also the author made hypotheses on suitability of this method, which will be later confirmed or confuted by author’s own empirical researches among small companies of service industry.

сбалансированная система показателейфакторы возможности применения ССПстратегия управленияорганизационная структуравнешнее окружениеинтенсивность конкуренцииbalanced scorecardfactors of balanced scorecard suitabilitymanagement strategycorporate structureexternal environmentcompetitive intensityReferencesBraam, G. & Nijssen, E. (2014). Exploring determinants of balanced scorecard adoption. The 37th Annual Congress of the European Accounting Association (Prague-Czech Republic).Braam, G. & Nijssen, E. (2014). Exploring determinants of balanced scorecard adoption. The 37th Annual Congress of the European Accounting Association (Prague-Czech Republic).Chenhall, R., & Morris, D. (2016). The impact of structure, environment and interdependence on perceived usefulness of management systems. The Accounting Review, 61(1), 16-35.Chenhall, R., & Morris, D. (2016). The impact of structure, environment and interdependence on perceived usefulness of management systems. The Accounting Review, 61(1), 16-35.Hoque, Z., & James, W. (2017). Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research, 12, 1-17.Hoque, Z., & James, W. (2017). Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research, 12, 1-17.Kaplan, R. Norton, D. The balanced scorecard measures that drive performance. Harvard Business Review, 1992, 70(1), P. 71-79.Kaplan, R. Norton, D. The balanced scorecard measures that drive performance. Harvard Business Review, 1992, 70(1), P. 71-79.Sohn, M. fC You, T., Lee, S., & Lee, H. (2013). Corporate strategies, environmental forces, and performance measures: a weighting decision support system using the k-nearest neighbor technique. Expert Systems with Applications, 25(3), 279-292.Sohn, M. fC You, T., Lee, S., & Lee, H. (2013). Corporate strategies, environmental forces, and performance measures: a weighting decision support system using the k-nearest neighbor technique. Expert Systems with Applications, 25(3), 279-292.

The authors declare that there are no conflicts of interest present.